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Overview of Proposed Regulations Under Code Section 162(m) — Grandfather Rules

Our last installment of our overview of the Proposed Regulations under Code Section 162(m) focuses on the transition or grandfather rules (“Grandfather Rules”) under the Proposed Regulations. Our prior installments have...more

[Webinar] 30th Annual Employee Benefits Webinar - September 26th, 8:15am CT

Please join the Locke Lord Employee Benefits and Executive Compensation Group for our 30th annual employee benefits webinar. Our attorneys will provide an overview of current developments related to employee benefit plans....more

IRS Issues Proposed Regulations Affecting Deferred Compensation Plans of Tax-Exempt Organizations

On June 21, 2016, after more than 15 years of ongoing deliberations, the U.S. Department of the Treasury (the Dept. of Treasury) issued proposed regulations under Section 457 of the Internal Revenue Code of 1986 (the Code),...more

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