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Kilpatrick Townsend & Stockton LLP | USA | 15 Jul 2020

IRS Relaxes Some Requirements for Midyear Changes to Safe Harbor Plans

Qualified 401(k) and 403(b) retirement plans that are designed with certain minimum matching or nonelective contribution formulas are deemed to pass…

Holland & Hart LLP | USA | 13 Jul 2020

Tell Me Something Good: IRS Eases Restrictions on Mid-Year Changes to Safe Harbor Contributions

The IRS has eased the restrictions on mid-year changes to safe harbor contributions, in response to the hardships caused by the coronavirus pandemic…

Hogan Lovells | USA | 9 Jul 2020

Proposition 65 updates: Permanent injunction against glyphosate, proposed naturally-occurring lead levels in certain candies, and safe harbor level adopted for chlorpyrifos

We would like to bring to your attention three recent developments related to California’s Proposition 65. On July 8, the Office of Environmental…

Helix Legal | Australia | 22 Jun 2020

There is a safe harbour for contractors to shelter if marooned in rough waters

In September 2017, I published an article entitled Is there a safe harbour for a sinking ship? where I noted the passing of the Treasury Laws…

Helix Legal | Australia | 18 Jun 2020

New measures to address insolvency in the construction industry are urgently required

As I establish below, over the course of the past decade, there has been a failure to make any inroads in tackling the scourge of insolvency in the…

Skadden Arps Slate Meagher & Flom LLP | USA | 8 Jun 2020

Guidance on Carbon Capture and Sequestration Tax Credit Provides Clarity for Developers and Investors

The Treasury Department and the Internal Revenue Service (IRS) recently released long-awaited proposed regulations regarding the carbon capture and…

Thompson Hine LLP | USA | 5 Jun 2020

PPP Flexibility Act Becomes Effective, Modifying Options for Borrowers and Providing Additional Benefits

The Paycheck Protection Program Flexibility Act (Act) was signed into law on June 5, 2020. The Act is structured as an amendment to the original CARES…

Kilpatrick Townsend & Stockton LLP | USA | 22 May 2020

DOL Finalizes Rule Updating Electronic Disclosure Safe Harbor for Retirement Plans

The Department of Labor (DOL) has issued final regulations providing a new “notice and access” safe harbor (the “NOA Safe Harbor”) for retirement…

Kramer Levin Naftalis & Frankel LLP | USA | 21 May 2020

Paycheck Protection Program: Loan forgiveness guidance

The Coronavirus Aid, Relief, and Economic Security Act, or Cares Act, expanded the U.S. Small Business Administration's(SBA) Section 7…

Kramer Levin Naftalis & Frankel LLP | USA | 18 May 2020

SBA Issues New Guidance Extending the Safe Harbor Period for Certain PPP Borrowers and Calculating Forgiveness Amount; Clarifies Application of Affiliation Rules

On May 5th and 6th, the Small Business Administration (SBA), in consultation with the Treasury Department, released updated Paycheck Protection…
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