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Results:1-10 of 71

DOL’s Fiduciary Rule To Apply June 9th, Investment Managers and Advisers May Want to Take Action Now
  • Proskauer Rose LLP
  • USA
  • May 24 2017

The U.S. Department of Labor's (DOL) final rule significantly expanding when a person is considered to be a fiduciary under the Employee Retirement


Update on the Department of Labor’s New Fiduciary Rules and Subsequent Challenges
  • Proskauer Rose LLP
  • USA
  • April 7 2017

On April 6, 2016, the Department of Labor under the Obama administration issued a new final rule and exemptions addressing when a person providing


ACA Reporting Update - 2016 Draft Forms & Instructions Released
  • Proskauer Rose LLP
  • USA
  • August 4 2016

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file


Private Investment Fund Managers and Other Investment Advisers May Be Affected by the U.S. Department of Labor’s New Fiduciary Rules
  • Proskauer Rose LLP
  • USA
  • July 20 2016

On April 6, 2016, the U.S. Department of Labor (DOL) issued its highly anticipated final rule addressing when a person is considered to be a


Proposed Section 409A Regulations Would Clarify Separation from Service Analysis in Connection with Change in Status From Employee to Independent Contractor
  • Proskauer Rose LLP
  • USA
  • July 15 2016

Pursuant to the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended, a termination of employment generally occurs


IRS Issues Proposed Regulations Under Code Section 457
  • Proskauer Rose LLP
  • USA
  • June 30 2016

On June 21, 2016, the Internal Revenue Service (IRS) issued long-awaited proposed Treasury Regulations prescribing rules under Section 457 of the


Lawsuits Filed Challenging the USDOL's Final Fiduciary Rules
  • Proskauer Rose LLP
  • USA
  • June 4 2016

On April 6, 2016, the U.S. Department of Labor released its Final Rule addressing when a person providing services to an employee benefit plan or


Relief for correcting certain Internal Revenue Code Section 409a failures expires this year
  • Proskauer Rose LLP
  • USA
  • November 15 2012

The Treasury Department and the IRS have provided favorable transition relief for correcting arrangements that impermissibly condition the payment of nonqualified deferred compensation on a service provider's completion of certain employment-related actions (such as the execution of a non-competition agreement, non-solicitation agreement or release of claims).


The American Jobs Act proposes to prohibit discrimination based on unemployment status
  • Proskauer Rose LLP
  • USA
  • September 14 2011

On September 12, 2011, President Barack Obama delivered the American Jobs Act of 2011 ("AJA") to the U.S. Congress in the hope of stimulating economic growth and alleviating unemployment.


Deadline approaching for employer return requirements for ISOs and ESPPs new reporting requirements for 2011
  • Proskauer Rose LLP
  • USA
  • January 21 2011

Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires corporations to furnish their employees (including former employees) with information statements with regard to (i) the exercise of an incentive stock option ("ISO") described in Code Section 422(b) and (ii) the transfer of shares granted under certain employee stock purchase plans meeting the requirements of Code Section 423 ("ESPP") during calendar year 2010.