162(m)

Section 162(m) Final RegulationsOverview of Proposed Regulations Under Code Section 162(m) — Grandfather RulesOverview of Proposed Regulations Under Code Section 162(m) - What is Applicable Employee Remuneration

401(k) Plans

ESG Investing in 401(k) Plans – More Rule Changes on the WayIRS Announces 2025 Retirement Plan Limits: Modest IncreasesNew IRS Guidance: Emergency Personal Expense and Domestic Abuse Victim ‎Distributions Under SECURE 2.0‎

403(b) Plans

IRS Announces 2025 Retirement Plan Limits: Modest IncreasesNew IRS Guidance: Emergency Personal Expense and Domestic Abuse Victim ‎Distributions Under SECURE 2.0‎IRS Issues Guidance on Secure 2.0 – What Plan Sponsors Need to Know

Affordable Care Act

Locke Lord QuickStudy: Tracking Tax Reform: [Un]Intended Consequences For The ACA

Controlled Groups

First Circuit Holds Affiliated Investment Funds Not Liable For Multiemployer Withdrawal Liability

COVID-19

A Tale of Two Remedies: Preparing Employee Benefits Plans for the Sunset of Covid-19 ‎ReliefAdditional Guidance Issued on Coverage for OTC COVID-19 TestsGroup Health Plans Must Pay For Over-The-Counter At-Home COVID-19 Tests

Defined Benefit Plans

IRS Extends Due Date for Contributions to Defined Benefit Plans to January 4, 2021

Department of Labor

Back to 1975: New Delays to the DOL’s Investment Fiduciary Advice RuleThe DOL’s Final Investment Advice Fiduciary Rule Is HereUS Dept. of Labor Announces Cybersecurity Guidance for Plan Sponsors, Plan Fiduciaries, Record-Keepers and Plan Participants

Determination Letters

IRS Reopens Determination Letter Program for Certain Individually Designed Plans

EPCRS

IRS Updates Qualified Plan Correction ProceduresTime to Restate Your 403B Plan

Executive Compensation

Executive Compensation Disclosures Are Back on the (Round)table at the SECFeeling Competitive: The Reasonableness of Forfeiture-for-Competition Provisions

Health and Welfare Plans

UPDATE – Form 5330 E-Filing Requirement Headache Relieved for 2024‎Form 5330 E-Filing Requirement HeadacheFinal Rule Issued by OCR and CMS for Nondiscrimination Protections Under Section 1557 of ‎the ACA

IRS

IRS Issues Proposed Regulations on the Expanded Definition of "Covered Employee" Under Code Section 162(m)IRS Announces 2025 Retirement Plan Limits: Modest IncreasesIRS Expands Determination Letter Program to Include Individually-Designed 403(b) Plans

Podcasts

Navigating Legal Strategies for Covering GLP-1s in Self-Insured Medical PlansExecutive Compensation in Mergers and AcquisitionsCurrent Executive Compensation Trends in Private Equity Transactions

Retirement Plans

ESG Investing in 401(k) Plans – More Rule Changes on the WayIRS Announces 2025 Retirement Plan Limits: Modest IncreasesNew IRS Guidance: Emergency Personal Expense and Domestic Abuse Victim ‎Distributions Under SECURE 2.0‎

SEC

Executive Compensation Disclosures Are Back on the (Round)table at the SECSEC Adopts Final Clawback Rules