Searching Content by Jake Downing from Seyfarth Shaw LLP ordered by Published Date Descending.
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The Future Of Health Care Symposium
Seyfarth Synopsis: Stay ahead of the curve! The future is rapidly changing for health care providers. To keep up with emerging trends, changes and needs,
United States
6 Sep 2019
Not All Is Lost For California Employers: Enforce Non-Compete Forfeiture Provisions Through ERISA Top Hat Plans?
Even before the California Supreme Court decided Edwards in 2008, employers knew all too well the woes of attempting to enforce non-competes against California employees.
United States
19 Jun 2019
IRS Expands Determination Letter Program On A Limited Basis For Certain Individually Designed Plans
On May 1, 2019, the Internal Revenue Service (IRS) issued guidance re-opening its storied determination letter program to hybrid plans and certain plans impacted by plan mergers.
United States
17 May 2019
IRS Releases Proposed Hardship Distribution Regulations
Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking to amend IRS regulations related to hardship distributions from 401(k) and 403(b) plans
United States
16 Nov 2018
IRS Announces 2019 Inflation-Adjusted Benefit Limits
The Internal Revenue Service has announced cost-of-living adjustments applicable to dollar limitations for retirement plans and other benefits for 2019.
United States
8 Nov 2018
Massive Budget Deal Includes Important Changes To Hardship Withdrawal Rules
On Friday, February 9, 2018, the Bipartisan Budget Act of 2018 (the "Act") was signed into law by President Trump, ending a brief government shutdown that began at 12:01 a.m. on Thursday, February 8, 2018.
United States
27 Feb 2018
Senate And House Reconcile Their Versions Of Tax Reform
This is the fourth issue in a planned series of alerts designed to provide an in-depth analysis on topics related to tax reform. This Tax Reform Management Alert ...
United States
27 Dec 2017
Tax Reform Passes The Next Hurdle – The Senate
This is the second issue in a planned series of alerts for employers on selected topics on tax reform. The series of Tax Reform Management Alerts is designed to provide an in-depth analysis of executive ...
United States
12 Dec 2017
Tax Reform: Employee Benefits
This is the first issue in a planned series of alerts for employers on selected topics on tax reform.
United States
27 Nov 2017
Missing Participants And Beneficiaries And Required Minimum Distributions
The Internal Revenue Service released guidance detailing specific procedures qualified retirement plans may utilize to satisfy required minimum distribution standards for missing participants and beneficiaries.
United States
6 Nov 2017
IRS And DOL Provide Relief For Plan Sponsors And Participants Affected By Hurricane Harvey
On Wednesday, August 30, 2017, the IRS issued Announcement 2017-11, which provides easier access to 401(k), 403(b) and 457(b) funds for individuals affected by Hurricane Harvey.
United States
11 Sep 2017
Guidance To IRS Examiners On 401(K)/403(B) Hardship Withdrawals
Over the past few years, plan administrators have frequently asked how hardship withdrawal requests can/should be substantiated from 401(k) and 403(b) plans and, in particular, whether self-certification is sufficient.
United States
14 Mar 2017
IRS Says Employees Of Disregarded Single-Member LLC May Participate In Parent's 403(B) And 457(B) Plans
A recently published IRS memorandum provides that employees of a single-member LLC treated as a disregarded entity must be allowed to participate in a section 403(b) plan...
United States
7 Sep 2016
IRS Provides Flexibility For Mid-Year Amendment Of Safe Harbor 401(k)/403(b) Plans
On January 29, 2016, the IRS issued Notice 2016-16 (a copy can be found here), which provides much-needed guidance and flexibility for mid-year amendments to safe harbor plans.
United States
5 Feb 2016
The Supreme Court Meant What It Said On Employer Stock Funds
To refresh, in Fifth Third Bancorp v. Dudenhoeffer, 134 S.Ct. 2459 (2014), the Supreme Court overturned a near uniform lower court presumption of fiduciary prudence.
United States
4 Feb 2016
It's The End Of The Determination Letter Program -- As We Know It
With Announcement 2015-19, the Internal Revenue Service has effectively ended the determination letter program for individually designed qualified plans as of January 1, 2017.
United States
6 Oct 2015
It's The End Of The Determination Letter Program -- As We Know It
Accordingly, the five-year cycle program that plan sponsors and their advisors have come to know and love is over.
United States
2 Oct 2015
Dodd-Frank And Executive Compensation — Where Are We Now?
The Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank") became federal law on July 21, 2010 to provide safeguards for consumers and increase transparency in the U.S. capital markets.
United States
4 Sep 2015
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