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Searching Content indexed under Corporate/Commercial Law by Paul Borden ordered by Published Date Descending.
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DOL Issues Request For Information Regarding Fiduciary Rule
On June 29, 2017, the Department of Labor ("DOL") issued a Request for Information ("RFI") in connection with its examination of the Final Fiduciary Rule, which was published on April 8, 2016, and became applicable on June 9, 2017.
United States
13 Jul 2017
2
The Emergency Economic Stabilization Act´s Effect On Employee Benefits And Executive Compensation
In an earlier legal update (Economic Stabilization Act: Employee Benefits and Executive Compensation, October 2008) we summarized the employee benefits and executive compensation provisions contained in the Emergency Economic Stabilization Act of 2008 (the “Act”), which became law on October 3, 2008.
United States
11 Nov 2008
3
IRS Issues Limited Relief On Section 409A; Year End Action Still Required
The IRS recently issued Notice 2007-78, which provides additional guidance and limited transition relief on Section 409A of the Internal Revenue Code. There are still actions required by the end of 2007.
United States
18 Sep 2007
4
IRS Issues Final Section 409A Regulations
On April 10, after keeping the executive compensation community in suspense for the better part of a year, the IRS issued its final regulations under Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”).
United States
9 May 2007
5
Update – Postponement Of New ERISA Notice Requirement
As we explained in our recent Legal Update (see New ERISA Notice Requirement May Require Action by December 2, 2006, November 2006), the Pension Protection Act of 2006 (“PPA”) creates new diversification rights for participants in retirement plans that permit or require investments in company stock and bolsters these rights with a notice requirement.
United States
6 Dec 2006
6
Tax Issues Arising Out of Stock Options Back-Dating Investigations
As the news reports of back-dating of stock options continue unabated, companies who may be facing this problem should be aware of several potential Federal income tax issues.
United States
27 Jun 2006
7
HIPAA Gets Flexible: The HIPAA Compliance Deadline for Flexible Benefit Plans Is Approaching
Over the past year, employers have been assessing the impact of the privacy regulations issued under the Health Insurance Portability and Accountability Act of 1996 ("HIPAA") on the operations of their health plans. For many health plans, compliance with these regulations did not require significant efforts, and the initial deadline—April 14, 2003—passed without incident.
United States
26 Mar 2004
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