The One Big Beautiful Bill Act (the “Act”), signed into law on July 4, 2025, contains several provisions affecting employee benefits and executive compensation. Some of the key changes include the following...more
7/14/2025
/ Employee Benefits ,
Employer Responsibilities ,
Executive Compensation ,
Health Savings Accounts ,
Internal Revenue Code (IRC) ,
IRS ,
New Legislation ,
Tax Credits ,
Tax Deductions ,
Tax Reform ,
Taxation
The following checklist highlights key issues for corporate counsel with respect to employee benefit plans and executive compensation arrangements....more
11/20/2024
/ Benefit Plan Sponsors ,
Compensation & Benefits ,
Corporate Counsel ,
Deferred Compensation ,
Defined Contribution Plans ,
Employee Benefits ,
Employer Group Health Plans ,
Equity Compensation ,
ESOP ,
Executive Compensation ,
Fiduciary Duty ,
IRS ,
Retirement Plan ,
SECURE Act
The Commissioner of Internal Revenue announced the 2025 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more
11/5/2024
/ 401k ,
403(b) Plans ,
Benefit Plan Sponsors ,
Contribution Limits ,
Defined Contribution Plans ,
Employee Benefits ,
Individual Retirement Account (IRA) ,
IRS ,
Retirement Plan ,
SECURE Act ,
Social Security Administration (SSA)
The Commissioner of Internal Revenue announced the 2024 dollar limitations for benefits and contributions that apply to retirement plans. The Social Security Administration increased the Social Security taxable wage base....more
11/3/2023
/ 401k ,
403(b) Plans ,
457(b) Plans ,
Benefit Plan Sponsors ,
Contribution Limits ,
Employee Benefits ,
Health Savings Accounts ,
Individual Retirement Account (IRA) ,
IRS ,
Retirement Plan ,
Social Security Administration (SSA) ,
Threshold Requirements
A recent decision of the Second Circuit Court of Appeals protects discretionary decisions by plan administrators and illustrates the application of the definition of an “involuntary separation from service” under section 409A...more