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Hall Benefits Law | USA | 26 May 2023
2nd Circ. Will not Undo Colgate’s $300M Loss in ERISA Suit
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
IRS Issues SECURE 2.0 Guidance on Expanded Availability of Self-Correction
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
Employee Repayment of Compensation - Update
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
The Government Flexes Its Summons Muscles
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
Tax Court Provides Helpful Guidance on Requirements for Tax-Free Profits Interests
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
Ways and Means Committee Republicans Release Pillar Two Remedies Proposal
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
Steer Clear of Cryptocurrency Scams
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
401(k) Plans: Can Interns be Excluded?
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
IRS Takes View That FIRPTA Exemption for Publicly Traded Stock Must Be Tested at Partnership Level
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
Minnesota Passes Near Total Ban of Non-Compete Agreements
On May 16, 2023, the Minnesota Legislature passed SF 3035 (the “Bill”), banning nearly all post-termination non-compete agreements with employees and…
