Articles: 11-20 of 114
Trump Admin. Rolls Back Biden-Era Rules on 401(k) Plan Investments: Crypto and ESG
USA - May 30 2025 The Trump administration has rescinded (or signaled that it will replace) current guidance that was issued by the Biden administration’s DOL…
DOL Obtains Further Extension to Decide Whether to Fight for the Fiduciary Rule
USA - April 21 2025 In a motion filed on April 14, 2025, the Department of Labor requested that the 5th Circuit Court of Appeals grant it an additional 60-day delay to…
DOL Issues Model Annual Funding Notices Reflecting SECURE 2.0 Changes
USA - April 4 2025 On April 3, 2025, the US Department of Labor (“DOL”) released Field Assistance Bulletin No. 2025-02 (“FAB 2025-02”), which provides guidance…
IRS Issues Proposed Regulations Regarding Mandatory Auto-Enrollment Under SECURE 2.0
USA - March 3 2025 The IRS and Treasury Department recently issued proposed regulations addressing the mandatory automatic enrollment provisions under the SECURE 2.0…
IRS Issues Proposed Regulations on SECURE 2.0 Catch-Up Changes
USA - February 3 2025 On January 10, 2025, the IRS and Treasury announced proposed regulations addressing catch-up contribution provisions under the SECURE 2.0 Act of 2022…
Approaching Deadline: Reporting for ISO Exercises and ESPP Stock Transfers Due Beginning January 31, 2025
USA - January 17 2025 This alert is a reminder of the approaching deadlines for certain year-end reporting requirements applicable to corporations that issue stock to…
New Form Section 83(b) Election Released by IRS
USA - December 2 2024 On November 7, 2024, the IRS released Form 15620, which can be used by taxpayers to file Section 83(b) elections in connection with transfers of…
Inflation adjusted benefit plan limits for 2025 health, welfare and flexible benefit plans
USA - October 28 2024 The IRS has released the inflation adjusted benefit plan limits for 2025 health, welfare and flexible benefit plans. Our alert includes the newly…
IRS Issues Guidance on Employer Matching Contributions for Student Loan Repayments
USA - August 26 2024 The SECURE 2.0 Act of 2022 (“SECURE 2.0”) permits employers to match student loan payments made by employees under 401(k), 403(b), governmental…
Effective Date of DOL’s Final Investment Advice Rule and Amended PTEs Paused
USA - August 8 2024 Federal District Courts in the Eastern and Northern districts of Texas issued orders on July 25th July 26th, respectively, staying the effective date…
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