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Dechert LLP | USA | 12 Jun 2019

SEC Adopts Enhanced Standard of Conduct for Broker-Dealers and Clarifies Fiduciary Duties of Investment Advisers

The U.S. Securities and Exchange Commission, on June 5, 2019, voted 3-1 in favor of adopting a package of rules, amendments and


Dechert LLP | USA | 5 Apr 2019

How Secure Is a Securitization’s "Debt" Classification for ERISA Purposes? Pending Sub-Prime Lawsuit Asks Court to Look Through the Matter

A recent judicial decision involving a securitization vehicle may highlight the importance of the "plan assets" analysis under the Employee


Dechert LLP | USA | 29 Aug 2018

From the “Be Careful What You Ask For” Department: Was No News Good News?IRS Issues Notice on Section 162(m)

The Internal Revenue Service (the “IRS”) recently issued Notice 2018-68 (the “Notice”) providing much-anticipated guidance on certain aspects of the...


Dechert LLP | USA | 15 Jun 2018

ERISA's Amended Fiduciary Rule - Done, Done, Onto the Next One

The U.S. Department of Labor’s amended “investment advice” fiduciary rule need no longer ask for whom the bell tolls. It tolls for thee.1 So - ding


Dechert LLP | USA | 9 May 2018

Ding Dong - The Amended Fiduciary Rule Is (Almost) Dead

Furthermore, on May 7, 2018, in Field Assistance Bulletin 2018-02, the Department of Labor referred to the mandate in a manner that may indicate that


Dechert LLP | USA | 18 Apr 2018

Fifth Circuit Opinion Vacates DOL Fiduciary Rule

The U.S. Court of Appeals for the Fifth Circuit on March 15, 2018 issued an opinion (Opinion) vacating the Department of Labor (DOL) fiduciary rule


Dechert LLP | USA | 26 Mar 2018

ERISA's Fiduciary Rule - Dead Yet? Game Over? Maybe, Maybe Not . . .

It has been a long and winding road for the amended fiduciary regulation (the "Regulation") and the related new and amended exemptions (collectively


Dechert LLP | USA | 4 Dec 2017

Focus on ERISA - Let the Tax Bills Hit the Floor

One of the more significant initiatives of the Trump administration relates to tax reform. Not surprisingly, the administration's efforts extend to


Dechert LLP | USA | 2 Dec 2017

Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions

Earlier today, on December 22, 2017, the tax reform bill, informally known as the Tax Cuts and Jobs Act (the "Act"), was signed by President Trump. As


Dechert LLP | USA | 10 Oct 2017

The DOL's Fiduciary Rule and SalesMarketing Activities

The U.S. Department of Labor on April 6, 2016 released the final version of its "investment advice" regulation and accompanying prohibited transaction

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