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Article

Sidley Austin LLP | USA | 12 Jul 2018

Investment Funds, Advisers and Derivatives - Mid-Year Recap of Our 2018 Client Updates

As the developments affecting the investment management industry continue to unfold, we have once again prepared our semi-annual compendium of

Article

Sidley Austin LLP | USA | 22 Mar 2018

Fifth Circuit Vacates U.S. Department of Labor Fiduciary Rule

On Thursday, March 15, 2018, in a two-to-one decision, the U.S. Court of Appeals for the Fifth Circuit vacated the Department of Labor’s (DOL)

Article

Winston & Strawn LLP | USA | 6 Feb 2017

Financial Services Update, Vol. 12, Issue 5

Last Friday, February 3rd, President Trump took formal action toward his stated policy of repealing parts of the Dodd-Frank Wall Street Reform and

Article

Bingham Greenebaum Doll LLP | USA | 23 Nov 2016

Top 6 Issues Likely to be Addressed Early by Trump Administration

Employers (and everyone else) are guessing what it means for them after the Trump Administration takes office in January. It is safe to predict that

Article

K&L Gates | USA | 22 Jul 2016

States Move Forward with Auto-IRA Programs: What’s Next for the Feds?

As the nation continues to struggle with the retirement preparedness gap, policymakers are exploring proposals to require employers that do not offer

Article

Gordon Rees Scully Mansukhani | USA | 7 Mar 2016

U.S. Supreme Court: ERISA Reporting Decisions are the Responsibility of Federal Government, Not States

The U.S. Supreme Court decision, Gobeille v. Liberty Mutual Ins. Co. (“Gobeille”), found ERISA pre-empts a Vermont state statute requiring certain

Article

White & Case LLP | USA | 7 May 2013

Changes afoot for ERISA reportable event rules

As many as 90 of pension plans and pension plan sponsors may soon have fewer "reportable events" to track and report to the Pension Benefit Guaranty

Article

Holland & Knight LLP | USA | 17 Nov 2011

IRS releases proposed guidance on tribal pension plan rules and solicits public comments

On November 7, 2011, the Internal Revenue Service (IRS) released an “Advance Notice of Proposed Rulemaking“ (the Notice) proposing administrative guidance on when an Indian tribal employee benefit plan such as a 401(k) plan sponsored by a tribal government employer would qualify as a “governmental plan.”.

Article

Eversheds Sutherland (US) LLP | USA | 9 Nov 2011

IRS releases advance draft of proposed regulations on governmental plans

The Internal Revenue Service (IRS) has issued an advance notice of proposed rulemaking to release rules being considered for determining governmental plan status for qualified retirement plans under Internal Revenue Code (Code) section 414(d).

Article

Proskauer Rose LLP | USA | 27 Sep 2011

DOL, IRS, and 11 states enter agreement to work together against misclassification

On September 19, 2011, the United States Department of Labor (DOL) and Internal Revenue Service (IRS) signed a memorandum of understanding to improve the agencies' coordination of efforts to combat employee misclassification, recoup wrongfully withheld payroll taxes, identify workers entitled to overtime, and better improve compliance and education.

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