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Initial Post-Tax Reform 162(m) Guidance Issued - A Reasonable Grandfather and a Covered Employee Surprise

USA - August 27 2018 On August 21, 2018, Treasury and IRS released Notice 2018-68, their initial guidance on the application of Code section 162(m) after Tax Reform…

Lois Wagman Colbert

Changes to 162(m) Made by Tax Cuts and Jobs Act

USA - March 9 2018 The final Tax Cuts and Jobs Act (the “Act”) signed into law December 22, 2017, and effective January 1, 2018…

Todd Castleton

Hurricane Relief Legislation for Retirement Plans

USA - October 12 2017 We addressed hurricane relief for retirement plans offered by the IRS and other agencies in previous blog posts (covered here and here). While the IRS…

Lois Wagman Colbert, Sarah N. Lowe, Jennifer Stobie Schumacher, Martha L. Sewell, Mark L. Stember

Impact of updated fiduciary investment advice definition on large plans

USA - May 5 2015 On April 14, 2015, The Department of Labor ("DOL") re-issued proposed regulations (the "Proposed Regulations") that would expand the definition of…

William J. Vesely Jr., Lois Wagman Colbert, Sarah N. Lowe, R. Sterling Perkinson, Mark L. Stember

Seismic shift for employer stock in ERISA account plans: Supreme Court voids presumption of prudence

USA - July 3 2014 In Fifth Third Bancorp v. Dudenhoeffer, decided June 25, 2014, the Supreme Court unanimously rejected a presumption of prudence for employer stock…

William J. Vesely Jr., Sarah N. Lowe