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Smart & Biggar | Canada | 11 Dec 2019

PMPRB releases draft guidelines operationalising amended Patented Medicines Regulations

The Patented Medicines Prices Review Board recently released new Draft Guidelines for consultation and a backgrounder. The new guidelines aim to…

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 | 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 | 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…
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