Michael Bergmann

Michael Bergmann

Cooley LLP

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Private Equity and Venture Capital Investments for 401(k) Plans?

On August 7, President Donald Trump signed an executive order (Democratizing Access to Alternative Assets for 401(k) Investors) that has been widely – and mistakenly – reported to open 401(k) plan assets to “alternative...more

8/14/2025  /  401k , Benefit Plan Sponsors , Defined Contribution Plans , Department of Labor (DOL) , Employee Benefits , Fiduciary Duty , Private Equity , Retirement Plan , Venture Capital

Proposed Regulations Issued Under Internal Revenue Code § 162(m)

Changes effective starting on January 1, 2027 - In the last few days preceding President Donald Trump’s inauguration, the IRS under the Biden administration proposed regulations to implement amendments to Internal Revenue...more

2/13/2025  /  Corporate Taxes , Employee Benefits , Executive Compensation , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Publicly-Traded Companies , Tax Planning , Tax Reform
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