Do Your Benefit Plan Provisions Match Your Actual Practice?
Almost all plan documents contain some level of administrative provisions outlining how the plan is intended to…
Author: Christopher Guldberg
IRS Publishes 2018 Withholding Guidance Including Supplemental Withholding Rates
On January 11, 2018, the IRS issued Notice 1036, which provides the percentage method tables for income…
US Tax Reform: Tax Cuts and Jobs Act Expected to Come Into Effect in 2018
As of December 20, 2017, both the House of Representatives and the Senate have voted to approve…
The Latest on U.S. Tax Reform: November 17, 2017 Update – House and Senate Now Largely Aligned on Key Executive Compensation and Equity Award Proposals
U.S. tax reform continues to move through the Halls of Congress at a brisk pace. Yesterday the…
US Tax Reform: Compensation Update #1: House Ways and Means Committee Revisions & Senate Mark of Tax Cuts
If you have been following the progress of U.S. tax reform, you will know that one of…
Proposed Tax Reform Bill Puts Compensation & Benefits in the Crosshairs
We know we are not supposed to get too excited about a proposed tax bill, but The…
Do You Need an Investment Policy for Your Retirement Plans?
Pursuant to Department of Labor guidance, a “statement of investment policy” provides fiduciaries responsible for plan investments…
Opportunity for Comment on IRS Tax Agenda and “Burdensome” Compensation-Related Tax Regulations
On April 21, 2017, the Trump Administration issued Executive Order 13789, which instructed the IRS to review…
The SEC’s CEO Pay Ratio Disclosure Rule: Strategies for Dealing with Non-US Employees
Companies preparing CEO pay ratio disclosure for the 2018 proxy season should not assume they will be…
Managing ERISA Fiduciary Risk: The Importance of Committee Charters
The establishment of prudent processes is a fundamental element of appropriately discharging fiduciary duties under ERISA. Where…