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DOL Issues (Some) Additional Guidance on the Fiduciary Investment Advice Rule and Best Interest Contract Exemption
  • Katten Muchin Rosenman LLP
  • USA
  • November 17 2016

The US Department of Labor (DOL) has issued its first set of FAQs under the fiduciary investment advice rule (the "Rule") and related prohibited


Compliance With the ERISA Fiduciary Advice Rule: Beginning June 9, 2017
  • Katten Muchin Rosenman LLP
  • USA
  • May 30 2017

On May 22, Secretary of Labor R. Alexander Acosta confirmed that the agency's "fiduciary advice rule" (the "Rule") would go into effect on June 9. At


Recent regulations may require hasty amendment of employee stock purchase plans
  • Katten Muchin Rosenman LLP
  • USA
  • December 4 2009

Final regulations governing employee stock purchase plans (ESPPs) were issued by the U.S. Department of the Treasury in mid-November


IRS will recognize all marriages of same-sex couples if valid where performed
  • Katten Muchin Rosenman LLP
  • USA
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is


IRS continues to expand, encourage and simplify correction program in 2015 updates to EPCRS
  • Katten Muchin Rosenman LLP
  • USA
  • May 21 2015

In spite of a plan sponsor's best efforts, errors and failures in administering a retirement plan occasionally come to light. We hear about these


Eight key estate planning opportunities arising from the Supreme Court's decision on same-sex marriage
  • Katten Muchin Rosenman LLP
  • USA
  • June 29 2015

On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the Equal Protection Clause


Novel IRS guidance on HRAs, VEBAs and domestic partner benefits
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2014

The Internal Revenue Service (IRS) recently provided guidance on several issues never before addressed. The guidance came in the form of a Private


IRS updates guidance on reporting employer-sponsored healthcare coverage
  • Katten Muchin Rosenman LLP
  • USA
  • January 6 2012

In the December 16, 2011, edition of Corporate and Financial Weekly Digest, we reported on Internal Revenue Service guidance regarding informational reporting to employees, via form W-2, of the cost of their employer-sponsored health coverage


IRS can levy against non-transferable stock options
  • Katten Muchin Rosenman LLP
  • USA
  • July 2 2009

The Internal Revenue Service recently concluded in Chief Counsel Advice 200926001 (CCA) that it could enforce a tax levy served on an individual taxpayer by seizing and selling incentive and non-qualified stock options he had received during his employment as an executive for the company issuing the options


IRS and US Department of Labor continue to expand, encourage and simplify correction programs in 2013 updates to EPCRS and DFVCP
  • Katten Muchin Rosenman LLP
  • USA
  • February 28 2013

Plan sponsors know that errors and failures in administering a retirement plan happen. All too often, changes in administrators, service providers