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Akin Gump Strauss Hauer & Feld LLP | USA | 24 May 2022
The Drive to Co-Equal Stakeholder: The Evolving Relationship Between Employees and Their Work and Implications for Employers
A massive shift is underway in the relationship between workers and companies. Fueled in recent years by the COVID-19 pandemic and tight job market…
Willkie Farr & Gallagher LLP | USA | 20 May 2022
Small Employers in Illinois,California and New York: Preparing for State-Mandated Automatic IRA Programs in 2022
SA number of states have passed, or are considering, laws requiring private employers that do not offer a workplace retirement plan to enroll…
Bergeson & Campbell PC | USA | 19 May 2022
Reinstated Superfund Excise Tax Imposed on Certain Chemical Substances
On November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429. Section…
Morgan, Lewis & Bockius LLP | USA | 19 May 2022
Could Sponsoring a Pooled Employer Plan Grow Your Business?
While large financial institutions with significant expertise in retirement plan administration are widely expected to sponsor most pooled employer…
Davis Wright Tremaine LLP | USA | 18 May 2022
No So Fast! IRS Releases Proposed Clawback Regulations
The IRS recently released proposed clawback regulations on the treatment of gifts that are complete at the time of transfer but are potentially…
Kurtin PLLC | USA | 16 May 2022
Mergers & Acquisitions III: Acquisition Consideration: Deal points
This is the third of a series of periodically issued advisories on Mergers & Acquisitions (M&A) that we started in April 2022. Its predecessors in…
White & Case LLP | USA | 16 May 2022
Repricing Underwater Options
Public companies in a number of sectors have recently experienced a significant decline in their share price. In addition, the conflict in Ukraine and…
Sheppard Mullin Richter & Hampton LLP | USA | 16 May 2022
Treasury Department Proposes Non-Loan Status for Earned Wage Access
In March, U.S. Department of Treasury issued its annual General Explanations of the Administration’s Revenue Proposals, commonly known as the “Green…
Harris Bricken | USA | 16 May 2022
Oregon Psilocybin Business Issues: Part 4
I’ve mentioned before that Oregon psilocybin shares many parallels to what came before with cannabis. In the early days of cannabis, it was difficult…
Frost Brown Todd LLC | USA | 13 May 2022
Determining the Applicable Section 1202 Exclusion Percentage When Selling Qualified Small Business Stock
When Section 1202 was enacted in 1993, a 50% gain exclusion applicable to the sale of qualified small business stock (QSBS), with the remaining 50% of…
