Deferred Compensation and 409A
All Businesses, even if not Subject to 162(m), Should Consider Gathering Data to Support Future Deduction of Deferred Compensation under the Grandfather RuleIRS Guidance Provides Some Clarity, but Leaves Questions Unanswered under 162(m)Tax Bill Means Changes to Employee Benefits and Executive Compensation
Executive Compensation
AMERICAN RESCUE PLAN ACT CONTAINS MANY EMPLOYEE BENEFITS RELATED PROVISIONSAll Businesses, even if not Subject to 162(m), Should Consider Gathering Data to Support Future Deduction of Deferred Compensation under the Grandfather RuleIRS Guidance Provides Some Clarity, but Leaves Questions Unanswered under 162(m)
Fiduciary Guidance
Co-fiduciary Can't Be Sued for Indemnification in 8th or 9th Circuits First Reliance Standard Life Ins. Co. v. Giorgio Armani Corp. U.S. No. 21-861, Cert. Denied 2/22/22DOL Issues First Ever Cybersecurity GuidanceDOL Provides its view on Private Equity Investment Exposure in Defined Contribution Plans
Form 5500s
SECURE Act Includes Retirement Plan Changes, Some Effective ImmediatelyHigh Points of Trump's Retirement Security Executive Order: MEPs, Benefit Plan Disclosures, Required Minimum Distribution Changes AnticipatedProposed Form 5500 Changes & the new Schedule J: Big Changes for Small Group Health Plans