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3,176 results found

Article

Haynes and Boone LLP | USA | 4 Jun 2020

IRS Relief Allows Individuals to Make Participant Elections Electronically

Treasury Regulation § 1.401(a)-21(d)(6) requires participant elections, including spousal consents, to be witnessed in the physical presence of a…
Article

Haynes and Boone LLP | USA | 4 Jun 2020

IRS Issues Memorandum Providing Guidance on Income Inclusion, FICA, and Income Tax Withholding for Stock-Settled Equity Awards

The IRS recently issued Generic Legal Advice Memorandum No. AM 2020-004 (the “GLAM”) to address when income from nonqualified stock options…
Article

Haynes and Boone LLP | Mexico | 3 Jun 2020

Mexico: Federal Technical Guidelines Regarding Strategy for Reopening of Activities

The technical guidelines described below are a follow up to the order establishing the strategy for the reopening and return to social, educational…
Article

Haynes and Boone LLP | USA | 3 Jun 2020

The False Claims Act Year in Review 2019

The False Claims Act, 31 U.S.C. §§ 3729 et seq. (“FCA”), continued to be a significant focus of government and whistleblower activity in 2019. This…
Article

Haynes and Boone LLP | USA | 3 Jun 2020

IRS Issues Proposed Rule on Withholding from Periodic Payments from Pensions and Annuities

Under Section 3405(e)(2) of the Internal Revenue Code, withholding from periodic payments from pensions and annuities is determined under rules…
Article

Haynes and Boone LLP | USA | 2 Jun 2020

The Supreme Court Holds Participants in Fully-Funded Defined Benefit Plans Cannot Sue for Fiduciary Breach

The U.S. Supreme Court held Monday that participants in a fully-funded defined benefit plan have no standing to bring a lawsuit against plan…
Article

Haynes and Boone LLP | USA | 1 Jun 2020

SBA Issues New Guidance on PPP Loan Forgiveness

On May 22, 2020, the Small Business Administration (“SBA”) provided additional guidance on the Paycheck Protection Program (“PPP”) through the…
Article

Haynes and Boone LLP | USA | 1 Jun 2020

Fifth Circuit Holds that Offering Single Stock Investments in a 401(k) Plan is Not Per-Se Imprudent

Following a spinoff, a 401(k) plan continued to offer the employer stock fund of the predecessor parent company as an investment alternative, but…
Article

Haynes and Boone LLP | USA | 29 May 2020

PPP Loans: SBA Releases New Loan Forgiveness Application and Instructions

The Small Business Administration (“SBA”) recently released a form Loan Forgiveness Application and instructions related to the potentially…
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Haynes and Boone LLP | USA | 29 May 2020

Mining in USA

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