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Filing Deadlines Compensation & Benefits Employee Benefits

Morrison & Foerster LLP

Say Goodbye to Paper Cuts: Section 83(b) Elections May Now Be Filed Online

In late 2024, the Internal Revenue Service (IRS) introduced Form 15620 to provide a standardized mechanism for taxpayers to make elections under Section 83(b) of the Internal Revenue Code (the “Code”). More recently in 2025,...more

Ballard Spahr LLP

Maryland Delays Paid Family and Medical Leave Insurance Program Again & Clarifies Parental Leave Law

Ballard Spahr LLP on

On May 6, 2025, Maryland Governor Wes Moore signed into law HB 102, delaying the start date of Maryland’s highly anticipated paid Family and Medical Leave Insurance program (“FAMLI”). Maryland employers and employees now...more

DLA Piper

Employers: 2025 Deadlines Approach to Furnish Incentive Stock Option and Employee Stock Purchase Plan Information Statements and...

DLA Piper on

Section 6039 of the Internal Revenue Code (Code) requires a corporation to furnish a written statement to any employee or former employee who either (i) exercised an incentive stock option within the meaning of Section 422 of...more

Venable LLP

Year-End Deadlines and Dates for Employee Benefit Plans

Venable LLP on

The end of 2024 brings important deadlines and dates for employers that sponsor 401(k) plans, 403(b) plans, governmental 457(b) plans, and group health plans....more

Nelson Mullins Riley & Scarborough LLP

IRS Reminder: Deadlines Extended for Retirement Plan Amendments but Compliance Still Required

On September 12, the IRS reminded plan sponsors to review and comply with IRS Notice 2024-02 (the “Notice”), which extended and consolidated deadlines for employers and others sponsoring 401(k), 403(b), 457(b) and other...more

King & Spalding

Compensation and Benefits Insights – September 2019

King & Spalding on

“Exit Contribution” an End-Run Around de minimis Withdrawal Liability - A recent ruling from the U.S. Court of Appeals for the Fourth Circuit, Sheet Metal Workers’ National Pension Fund v. Four-C-Aire, Inc. (4th Cir. July...more

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