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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


Expert Interview - The DOL's 2016 Final Fiduciary Rule
  • Proskauer Rose LLP
  • USA
  • September 28 2016

Seth J. Safra discusses the Department of Labor's (DOL's) final regulation concerning fiduciaries and conflicts of interest, published in the Federal


View From Proskauer: U.S. Department of Labor Raises Penalties for Notice and Disclosure Violations
  • Proskauer Rose LLP
  • USA
  • August 31 2016

ERISA subjects employers, plan sponsors, plan administrators and insurers to a variety of reporting and disclosure requirements, and the failure to


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


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


DOL, IRS, and 11 states enter agreement to work together against misclassification
  • Proskauer Rose LLP
  • USA
  • September 27 2011

On September 19, 2011, the United States Department of Labor (DOL) and Internal Revenue Service (IRS) signed a memorandum of understanding to improve the agencies' coordination of efforts to combat employee misclassification, recoup wrongfully withheld payroll taxes, identify workers entitled to overtime, and better improve compliance and education.


Pamela A Onufer
  • Proskauer Rose LLP

Russell L. Hirschhorn
  • Proskauer Rose LLP

Ahuva Warburg
  • Proskauer Rose LLP