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Proxy Voting and Interpretive Bulletin 2016-01

USA - April 3 2017 On December 29, 2016, the Department of Labor (DOL) issued Interpretive Bulletin 2016-01 (the “Bulletin”) relating to the exercise of shareholder...

David W. Eckhardt.

IRS Offers Easier Option for Substantiating Hardship Withdrawals

USA - March 1 2017 On February 23, 2017, the Internal Revenue Service (IRS) issued a memorandum to its employee plan examiners setting forth substantiation requirements...

Robin K. Lehninger, Craig A. Kovarik.

Supreme Court to Decide Trio of Church-Affiliated Pension Disputes

USA - December 7 2016 The U.S. Supreme Court agreed on December 2, 2016, to hear consolidated appeals from three nonprofit hospital systems that are affiliated with...

Myriem Bennani, Craig A. Kovarik, Patricia L. Martin.

Deferred Compensation Opportunities for Highly Paid Employees of State Universities and Other Governmental Employers

USA - September 6 2016 The ability to defer compensation can be a critical component of the financial planning of highly paid individuals. State universities and other...

SEC clawback rules have executive tax consequences

USA - October 5 2015 The Securities and Exchange Commission (“SEC”) released a proposed rule on July 14, 2015 that will require publicly traded companies to create and...

Thomas N. Molins, Jeffrey T. Haughey.