Haynes and Boone LLP | USA | 29 Sep 2020
Last year, the safe harbor rules for hardship withdrawals were amended to include a new subsection which permits hardship withdrawals for expenses…
Covington & Burling LLP | USA | 1 Nov 2019
On September 23, 2019, the Department of the Treasury and the Internal Revenue Service released final Regulations Amending the rules applicable to…
TerraLex Inc | USA | 4 Jun 2019
While tax practitioners were spending the bulk of 2018 attempting to understand the intricacies of the Tax Cuts and Jobs Act of 2017 (the Act), other…
Epstein Becker Green | USA | 29 Nov 2018
Based on proposed regulations released by the U.S. Department of Treasury on November 14, 2018 (the “Proposed Regulations”), participants in 401(k)…
Ogletree Deakins | USA | 29 Nov 2018
Otis Redding and the Black Crowes may have proclaimed themselves "hard to handle now," but thanks to recent guidance from the Internal Revenue…
Krieg DeVault | USA | 15 Nov 2018
The IRS initially issued proposed regulations on Friday, November 9, 2018 and published such regulations in the Federal Register on November 14, 2018…
Greensfelder, Hemker & Gale, P.C. | USA | 23 Feb 2018
The Bipartisan Budget Act of 2018 (H.R. 1892) was signed into law on Feb. 9, 2018. The Budget Act makes several changes to retirement plan rules, both…
Littler Mendelson PC | Puerto Rico, USA | 12 Oct 2017
On September 20, 2017, Puerto Rico suffered the catastrophic impact of Hurricane Maria which savaged the Island, taking down all communications…
Foley & Lardner LLP | USA | 25 Sep 2017
When Hurricanes Harvey and Irma made landfall in Texas and Florida, they gave rise not only to widespread property damage, but to a humanitarian…
Bradley Arant Boult Cummings LLP | USA | 22 Sep 2017
While Hurricanes Harvey and Irma have subsided, recovery efforts have just begun. In an effort to help bring timely assistance to beleaguered…