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IRS Expands Rules for Returning Mistaken HSA Contributions
  • Proskauer Rose LLP
  • USA
  • February 26 2019

In Notice 2008-59, the IRS provided certain limited exceptions to its previously stated general position that employers may not recoup any portion of


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


Department of Labor’s New Fiduciary Rule Will Go Into Effect June 9th
  • Proskauer Rose LLP
  • USA
  • May 23 2017

The Department of Labor has announced that the new fiduciary conflict of interest rule and related exemptions will begin taking effect on June 9, 2017


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


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


IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A
  • Proskauer Rose LLP
  • USA
  • July 18 2016

In general, proposed rulemaking issued in December 2008 with respect to income inclusion under Section 409A of the Internal Revenue Code of 1986, as


Senator Warren Leads Coalition to Expand Scope of Limitations on Executive Compensation Tax Deductions
  • Proskauer Rose LLP
  • USA
  • July 7 2016

Section 162(m) of the Internal Revenue Code generally limits the deductibility of compensation paid in excess of $1 million to the chief executive


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


The U.S. Department of Labor’s new proposed rules defining fiduciary investment advice
  • Proskauer Rose LLP
  • USA
  • April 21 2015

On April 14, 2015, the U.S. Department of Labor (DOL) issued its highly anticipated re-proposed regulation addressing when a person providing


U.S. Department of Labor announces a “place of celebration” rule in implementing the U.S. Supreme Court’s DOMA decision with regard to employee benefit plans
  • Proskauer Rose LLP
  • USA
  • September 18 2013

A few weeks after the Internal Revenue Service (IRS) stated that it will apply a "place of celebration" rule in recognizing same-sex spouses for