Refine your search
1,460 results found
Piper Alderman | Australia | 14 Apr 2019
Draft legislation to end grandfathered conflicted remuneration for financial advisers
Recommendation 2.4 of the Royal Commission in Misconduct in the Banking, Superannuation and Financial Services Industry (Royal Commission) provided…
Bradley Arant Boult Cummings LLP | USA | 4 Mar 2019
Agencies Seek Input on Grandfathered Health Plans
The Departments of Labor, Treasury, and Health and Human Services have issued a joint request for information on grandfathered health plans and…
Baker McKenzie | Australia | 1 Mar 2019
Does This Spell The End For Grandfathering?
Following the release of the Final Report of the 'Royal Commission into Misconduct in the Banking, Superannuation and Financial Services Industry' and…
Jackson Lewis PC | USA | 22 Feb 2019
DHS Moves to Rescind H-4 EAD Rule for Spouses of H-1B Workers
DHS has made the first move to rescind the H-4 EAD Rule: sending the proposed rule to the Office of Management and Budget (OMB) for review. The H-4…
McCann FitzGerald LLP | European Union, United Kingdom | 14 Nov 2018
Brexit and EMIR Clearing
As a Brexit migration measure, ESMA is proposing to amend the EMIR clearing obligation so as to allow EU27 counterparties to novate contracts with UK…
Cadwalader Wickersham & Taft LLP | USA | 17 Sep 2018
New IRS Guidance Regarding Section 162(m)’s Deduction Limitation for Executive Compensation - Increased Complexity and Reduced Availability of Grandfathering
The Internal Revenue Service (the “IRS”) recently issued Notice 2018-68 (the “Notice”) that provides guidance regarding the application of Section…
Proskauer Rose LLP | USA | 29 Aug 2018
IRS Releases Preliminary Guidance on Certain Aspects of the Amended Section 162(m) Provisions
The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments…
Paul, Weiss, Rifkind, Wharton & Garrison LLP | USA | 24 Aug 2018
First IRS Guidance on Expanded Section 162(m)’s $1 Million Deduction Limitation: No Grandfathering Relief For Negative Discretion Amounts; Many Questions Remain
The Internal Revenue Service recently released Notice 2018-68, which provides initial guidance about the 2017 amendments to Internal Revenue Code…
Winston & Strawn LLP | USA | 23 Aug 2018
Some of the Twists and Turns of the 162(m) Grandfathering Rules
If you are keeping score at home, this is my third post in a row on the 162(m) grandfathering rules in Notice 2018-68. Apologies if you are getting…
Vedder Price PC | United Kingdom | 16 May 2018
Slots can be traded for value even after insolvency
Monarch Airlines Limited's administrators have won an appeal with the Court of Appeal regarding Monarch's rights in and to certain 'slots' at Luton and Gatwick airports after it went into administration. The case is significant, as it reaffirms the value ascribed to slots by airlines and their financiers as rights of the airline and the fact that, as a result, they can be traded for value......
