The Small Business Jobs Act of 2010 (“SBJA”) removed cell phones (and “similar telecommunications equipment”) from the definition of “listed property” for [...]
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On September 16, 2011, President Obama signed into law the Leahy Smith America Invents Act, which ushers in the most sweeping changes to United States patent law in over 50 years. This Act, [...]
In order to take advantage of this planning technique, the following requirements must be met: · Donors must be 70½ at the time of the IRA charitable transfer. · Gifts must be made directly to a [...]
In 2010 and 2011, a number of actions have been taken by plan sponsors and insurers of group health plans to comply with the first round of health care reform changes. Plans were required to [...]
The Internal Revenue Service on January 9, 2012 reopened the offshore voluntary disclosure program to help people hiding offshore accounts get current with their taxes and announced the [...]
In Evans v. Sterling Chemicals, 2011 WL 4837847 (5th Cir. 2011), the Fifth Circuit found that language in an asset purchase agreement relating to the provision of retiree medical benefits to the [...]
There are limited legal requirements for NSOs. However, the Plan must be in writing and a valuation needs to be performed to assure that stock options are issued at FMV. Otherwise, [...]
On February 3, 2012, DOL published final regulations requiring certain service providers to pension plans to disclose information to plan fiduciaries about their services and compensation [...]
Plan fiduciaries might want to consider hiring consultants or advisers to help them wade through the barrage of disclosures they will be receiving under the recently finalized service provider [...]
New Department of Labor (“DOL”) regulations obligate certain service providers to pension plans (both defined benefit plans and defined contribution plans (e.g. 401(k) plans)) to make [...]
