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 [...]
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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 [...]
Supreme Court, in National Federation of Independent Business v. Sebelius, considered two major provisions of Affordable Care Act (“ACA”) – the individual mandate and the Medicaid expansion. 26 [...]
The President has now signed The American Taxpayer Relief Act of 2012, barely snatching victory from the jaws of the tax monster and a plethora of negative events that would almost certainly have [...]
On October 31, 2013, The Internal Revenue Service (“IRS”) warned of a telephone scam targeting taxpayers. Victims, contacted primarily by phone, are often told that they owe money and must [...]
If you do, you may be required to report the account to the Department of the Treasury. THE LAW Any United States person who has a financial interest in or signature authority over any financial [...]
In Pennsylvania, real estate tax exemption is constitutionally based. Article 8 of the Pennsylvania Constitution grants authority to the Pennsylvania General Assembly to exempt from taxation five [...]
