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Legal Alert: Standards of conduct for investment professionals - overlapping protections for broker-dealer retirement customers

USA - October 15 2018 The legal standards for broker-dealer firms (BDs) and their representatives, particularly in the retirement market, continue to be in flux. BDs were...

Ben Marzouk, Allison E. Wielobob, Issa J. Hanna, Eric A. Arnold, Stephen E. Roth, Sue (Seung Hyun) Lee, Amber S. Unwala, Bria M. Adams, S. Lawrence Polk, Holly H. Smith, Wilson G. Barmeyer, John H. Walsh, Clifford E. Kirsch, Michael B. Koffler, Susan S. Krawczyk, Brian L. Rubin, Carol T. McClarnon, Bruce M. Bettigole, Olga Greenberg.


Legal Alert: IRS issues updated guidance on safe harbor notices for eligible rollover distributions

USA - September 25 2018 On September 18, 2018, the Internal Revenue Service (IRS) released Notice 2018-74, which updated the safe harbor guidance that employers may use to...

Brittany Edwards-Franklin, Meredith L. O'Leary, Benjamin G. Clark, Allison E. Wielobob, SoRelle B. Brown, Ryan M. Session, Laura A. Taylor, Neil S. Lang, Deepa S. Menon, Adam B. Cohen, William J. Walderman, Carol T. McClarnon, Vanessa A. Scott, Michael A. Hepburn.


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, SoRelle B. Brown, Ryan M. Session, Laura A. Taylor, Deepa S. Menon, Adam B. Cohen, William J. Walderman, 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, SoRelle B. Brown, Deepa S. Menon, Adam B. Cohen, 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, SoRelle B. Brown, Deepa S. Menon, Adam B. Cohen, Carol T. McClarnon, Michael A. Hepburn, Paul R. Lang, Brenna M. Clark.