Uncashed checks can be an administrative headache for retirement plans, potentially raising fiduciary and compliance concerns. Why?...more
8/14/2025
/ Compensation & Benefits ,
Department of Labor (DOL) ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Duty ,
Income Taxes ,
IRS ,
Missing Plan Participants ,
New Guidance ,
Reporting Requirements ,
Retirement Plan ,
Uncashed Checks ,
Voluntary Fiduciary Compliance Program (VFCP)
In 2024, employers rushed to track the twists and turns of the Federal Trade Commission’s (FTC) noncompete ban, which attempted to limit the enforceability of agreements that restrict employees from working for a competitor...more
4/4/2025
/ Appeals ,
Compensation & Benefits ,
Competition ,
Contract Terms ,
Employee Rights ,
Employment Contract ,
Employment Litigation ,
Forfeiture ,
Non-Compete Agreements ,
Restrictive Covenants ,
State Labor Laws
On January 16, the Internal Revenue Service (IRS) published proposed regulations ( 90 FR 4691) under Section 162(m) of the Internal Revenue Code. Section 162(m) generally limits the deductibility of compensation paid in any...more
1/30/2025
/ American Rescue Plan Act of 2021 ,
Compensation & Benefits ,
Corporate Governance ,
Internal Revenue Code (IRC) ,
IRS ,
Proposed Regulation ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Section 162(m) ,
Tax Liability ,
Tax Planning ,
Tax Reform
Series Installment: “publicly held corporation” -
As we noted in our December 24, 2019 blog entry, on December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) addressing the...more
On December 16, 2019, the Treasury Department released proposed regulations (the “Proposed Regulations”) to address the amendments made to Code Section 162(m) by the Tax Cuts and Jobs Act (the “Amendment”). As background,...more
On December 20, 2017, the House of Representatives and the Senate voted to enact the tax reform bill, which has been renamed “To provide for reconciliation pursuant to titles II and V of the concurrent resolution on the...more