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Proposed IRS Regulations Make Additional Changes to Hardship Withdrawal Rules for 401(k) and 403(b) Plans
  • Winston & Strawn LLP
  • USA
  • November 16 2018

The IRS recently released proposed amendments to the hardship distribution regulations for 401(k) (and, by extension, 403(b)) plans, which take into


IRS Announces Proposed Regulations Implementing New Hardship Distribution Requirements
  • Haynes and Boone LLP
  • USA
  • November 16 2018

The IRS recently published proposed regulations addressing changes enacted by the Tax Cuts and JOBS Act of 2017, the Bipartisan Budget Act of 2018


Minding the Gap: FERC Issues Proposed Rule To Address Treatment of Income Taxes Following Change in Tax Rates
  • K&L Gates
  • USA
  • November 16 2018

On November 15, 2018, the Federal Energy Regulatory Commission ("FERC") announced two major policy developments on the treatment of Accumulated


Hardship Withdrawals May Be Less of a Hardship
  • Barnes & Thornburg LLP
  • USA
  • November 16 2018

Hardship withdrawals from 401(k) plans and 403(b) plans may be more accessible to some plan participants due to proposed regulations issued by the


IRS and Treasury issue proposed regulations on discounting unpaid losses
  • Eversheds Sutherland (US) LLP
  • USA
  • November 15 2018

On November 6, 2018, the Internal Revenue Service (IRS) and the Treasury Department (Treasury) issued proposed regulations that address amendments to


Qualified Retirement Plans: Recent Updates and Action Items
  • Bass, Berry & Sims PLC
  • USA
  • November 15 2018

As the end of the calendar year approaches, sponsors of qualified retirement plans should consider whether their plan documents require updates to


Summary of FERC Meeting Agenda for November 15, 2018
  • White & Case LLP
  • USA, United Kingdom
  • November 15 2018

Below are brief summaries of the agenda items for the Federal Energy Regulatory Commission's November 15, 2018 meeting, pursuant to the agenda as


NBAA Comments on IRS Notice Regarding Business Meals
  • Holland & Knight LLP
  • USA
  • November 15 2018

The National Business Aviation Association (NBAA) on Nov. 5, 2018, filed the attached comments with the Internal Revenue Service (IRS) regarding IRS


Year-End Preparation and Hardship Withdrawals
  • Nelson Mullins Riley & Scarborough LLP
  • USA
  • November 15 2018

With Thanksgiving on the horizon, now is the time to check on end of year changes for compliance for your 401(k), 403(b) and other defined


Employers are Preparing Now to Tackle 2019's Newest Labor and Employment Laws
  • Littler Mendelson PC
  • USA
  • November 13 2018

As 2018 draws to a close, employers are looking to the next wave of labor and employment laws and regulations that will take effect in 2019 and beyond