Hall Benefits Law | USA | 26 May 2023
The U.S. Court of Appeals for the Second Circuit upheld an August 2020 grant of partial summary judgment in favor of ex-workers in a class action…
Kilpatrick Townsend & Stockton LLP | USA | 26 May 2023
The SECURE 2.0 Act of 2022 (“SECURE 2.0”) greatly expands the availability of self-correction of compliance failures involving employer retirement…
Dickinson Mackaman Tyler & Hagen | USA | 26 May 2023
Occasionally a terminated employee will owe his or her employer upon termination because of a prior advance of compensation. This may occur when a…
McDermott Will & Emery | USA | 26 May 2023
Two recent decisions confirmed the broad administrative summons authority of the Internal Revenue Service (IRS). In the first, the US Supreme Court…
Proskauer Rose LLP | USA | 26 May 2023
On May 3, 2023, the United States Tax Court held in ES NPA Holding, LLC v. Commissioner, T.C. Memo. 2023-55, that the taxpayer’s receipt of interests…
Brownstein Hyatt Farber Schreck LLP | USA | 25 May 2023
House Ways and Means Committee Chairman Jason Smith (R-MO) and committee Republicans released legislation on May 25, 2023, in response to the Pillar…
Gordon Law Ltd | USA | 25 May 2023
As a leading cryptocurrency law firm, Gordon Law Group guides clients through the intricate world of crypto taxes and other legal issues. People…
Haynes and Boone LLP | USA | 25 May 2023
As summertime Rolls around and employers prepare for a fresh crop of interns, the question may arise whether those interns can be excluded from…
Akin Gump Strauss Hauer & Feld LLP | USA | 25 May 2023
Internal IRS correspondence in the form of a recent Chief Counsel Memorandum concludes that funds structured as partnerships (e.g., master…
Morrison & Foerster LLP | USA | 25 May 2023
On May 16, 2023, the Minnesota Legislature passed SF 3035 (the “Bill”), banning nearly all post-termination non-compete agreements with employees and…