The Supreme Court in Intel Corporation Investment Policy Committee et al. v. Sulyma, case No. 18–1116, significantly narrowed the circumstances in which a three-year statute of limitations would apply to a claim for breach of...more
3/4/2020
/ Actual or Constructive Knowledge ,
Appeals ,
Breach of Duty ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Duty ,
Intel Corp. Investment Policy Committee v. Sulyma ,
Material Disclosures ,
Question of Fact ,
Reaffirmation ,
Retirement Plan ,
Retirement Plan Beneficiaries ,
Reversal ,
SCOTUS ,
Split of Authority ,
Statute of Limitations ,
Summary Judgment
The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more
2/28/2020
/ Affordable Care Act ,
Employee Benefits ,
Employer Mandates ,
Failure to Comply ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare Reform ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
Reporting Requirements ,
Required Forms ,
Statute of Limitations ,
Tax Penalties ,
Tax Planning
On Dec. 20, 2019, the president signed into law the Setting Every Community Up for Retirement Enhancement Act (the “SECURE Act” or “Act”). The law changes several provisions governing retirement savings for Americans. In...more