Searching Content indexed under Employee Benefits & Compensation by Ropes & Gray LLP ordered by Published Date Descending.
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Overview Of Spring Term 2019 Supreme Court Tax Decisions
In its 2019 Spring Term, the Supreme Court published five decisions regarding tax matters, three of which limit states' taxing authority.
United States
17 Jul 2019
Supreme Court Agrees To Hear Intel Case With Potentially Significant Implications For 401(k) Plan Fiduciaries
On June 10, 2019, the U.S. Supreme Court agreed to hear Intel Corp. Investment Policy Committee et al. v. Sulyma, and the outcome of this decision may have major ramifications for 401(k) investment menu design.
United States
8 Jul 2019
SEC Adopts Final Hedging Disclosure Rule
In this Alert, we describe the scope and application of the final rule and offer some practical guidance for public companies.
United States
3 Jan 2019
ISS And Glass Lewis Update Their Proxy Voting Guidelines For The 2019 Proxy Season
Institutional Shareholder Services Inc. (ISS) and Glass, Lewis & Co. (Glass Lewis) have both released updates to their proxy voting guidelines
United States
4 Dec 2018
IRS Provides New Rules Under Stricter $1 Million Tax Deduction Limit For Executive Compensation
In December 2017 Congress significantly broadened the Internal Revenue Code's $1 million deduction limitation under Section 162(m) for compensation paid to top public company executives by, ...
United States
24 Aug 2018
High Court Payroll Row Raises Other Employee Tax Concerns
In a recent Law360 article, Kat Gregor comments on a Supreme Court's decision to grant cert to BNSF Railway Co.'s petition for review of whether payroll taxes should be deducted...
United States
21 May 2018
IRS Updates Employer Shared Responsibility Payment Information
Last month, the IRS provided guidance regarding the procedures it will use to propose and assess employer shared responsibility payments under the Affordable Care Act ("ACA").
United States
8 Dec 2017
SEC Provides Additional Pay Ratio Interpretive Guidance
The Securities and Exchange Commission yesterday issued interpretive guidance on the CEO pay ratio rule. Separately, the SEC's Division of Corporation Finance issued guidance on calculation of the pay ratio.
United States
25 Sep 2017
Department Of Labor Proposes 18-Month Delay In Applicability Date For Portions Of Fiduciary Rule
On August 31, 2017, the U.S. Department of Labor published proposed amendments to the Best Interest Contract Exemption and other exemptions that would delay the applicability date of many of the requirements for fiduciaries ...
United States
4 Sep 2017
Department Of Labor Requests Information On Fiduciary Rule
On July 6, 2017, the U.S. Department of Labor (the "DOL") published a public request for information on the fiduciary rule.
United States
7 Jul 2017
Leading Tax Counsel For College Athletes Advise They May Not Realize How Good They Now Have It
In this interview with the LEAD1 Association, tax partner Lorry Spitzer examines the tax implications of paying college athletes.
United States
3 May 2017
Department Of Labor Delays Fiduciary Rule For 60 Days
The final rule should provide some relief to institutions and advisers that have been working towards the original April 10 applicability date.
United States
6 Apr 2017
The House's American Health Care Act: Rearranging the ACA Furniture or Rebuilding the Room?
On Monday, March 6, 2017, the two House committees with primary jurisdiction over matters at the core of the Affordable Care Act (ACA) each released a committee print that the committees say will, combined, become the House Republicans' American Health Care Act (collectively, the AHCA), designed to repeal and replace the ACA
United States
9 Mar 2017
Department Of Labor Proposes 60-Day Delay Of Fiduciary Rule
On March 1, 2017, the U.S. Department of Labor (the "DOL") published a proposed rule that would delay the applicability date of its fiduciary rule from April 10, 2017 to June 9, 2017 (a 60-day delay).
United States
6 Mar 2017
DOL Fiduciary Rule Compliance—SEC Says Brokers Can Impose Their Own Commissions On Sales Of "Clean" Fund Shares
On January 11, 2017, the SEC staff issued a no-action letter (the "Letter") to Capital Research and Management Company in which the staff confirmed that the restrictions of Section 22(d) of the 1940 Act do not apply to a broker-dealer when...
United States
8 Feb 2017
DOL Issues Additional Interpretative Guidance On New Fiduciary Rule
On January 13, 2017, the U.S. Department of Labor (the "DOL") issued the second in a planned three-part set of FAQs on its new fiduciary rule.
United States
19 Jan 2017
DOL Issues First Interpretative Guidance On New Fiduciary Rule
On October 27, 2016, the U.S. Department of Labor issued the first in a planned three-part set of FAQs on its new fiduciary rule.
United States
2 Nov 2016
Seventh Circuit Emphasizes Limits Of Advice-Of-Accountants Defense In Affirming Summary Judgment For FCA Defendant
Instead, the court, with a dissent by Judge Posner, upheld a grant of summary judgment for the defendant on knowledge grounds.
United States
1 Nov 2016
SEC Issues Guidance On Pay Ratio Disclosure Rule
On October 18, 2016, the Division of Corporation Finance of the Securities and Exchange Commission issued five new compliance and disclosure interpretations (C&DIs) regarding the pay ratio disclosure rule, which will require a public company to disclose the ratio of the CEO's compensation to the median compensation of its employees.
United States
22 Oct 2016
New Proposed Rules On Deferred Compensation Plans Of Tax-Exempt And Governmental Employers
The tax treatment of nonqualified deferred compensation plans established by tax-exempt and governmental employers is governed by Internal Revenue Code section 457, which applies in addition to section 409A of the Code.
United States
11 Jul 2016
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