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Legal alert: Life insurance purchased in welfare benefit fund taxed under split-dollar rules

USA - September 21 2018 In a recent memorandum opinion, the Tax Court ruled that the economic benefit provided to a business principal from life insurance purchased by the...

Brittany Edwards-Franklin, Meredith L. O'Leary, Allison E. Wielobob, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Adam B. Cohen, William J. Walderman, W. Mark Smith, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


Employee benefit arrangements potentially affected by revised UBIT calculations

USA - August 28 2018 In Notice 2018-67, released on August 21, 2018, the Internal Revenue Service (IRS) sought comments and provided interim guidance on changes in the...

Brittany Edwards-Franklin, Meredith L. O'Leary, Deepa S. Menon, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


The Supreme Court lets stand a holding that parties under DOL investigation can expressly waive time limits on ERISA claims

USA - July 18 2018 As the 2017-2018 term of the US Supreme Court came to a close, a key tool relied on by the Department of Labor (DOL) in enforcement cases under the...

Meredith L. O'Leary, Allison E. Wielobob, Deepa S. Menon, Adam B. Cohen, W. Mark Smith, Carol T. McClarnon, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.


California’s Consumer Privacy Act of 2018 - The HR Perspective

USA - July 18 2018 Businesses with consumers in California may soon find themselves subject to the California Consumer Privacy Act of 2018 (the Act). The Act arrives on...

Deepa S. Menon.


MEWAs and AHPswhat you need to know about the Association Health Plan Final Rule

USA - June 28 2018 On June 21, 2018, the Department of Labor (DOL) issued final regulations establishing alternative criteria under section 3(5) of the Employee...

Brittany Edwards-Franklin, Allison E. Wielobob, Deepa S. Menon, Adam B. Cohen, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.