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  • Fiduciary Status: 3(21)ii vs 3(38) December 2, 2019 Like so many other facets of retirement plan management, the role of plan advisors who help you with plan investments is governed by ERISA. And it may seem that many ...
  • How Plan Eligibility Can Help Recruiting December 2, 2019 In a tight labor market, employees may feel more confident about finding another job if they’re unhappy with the one they have. For plan sponsors, 401(k) plan participation eligibility requirements ...
  • Required Minimum Distributions (RMDs) and Lost Participants December 2, 2019 Losing contact with former participants who have vested benefits remaining in your plan can be problematic for both the former participants and the plan sponsor. The issue becomes more urgent ...
  • Protecting elderly from investor exploitation November 12, 2019 In October, the SEC held a roundtable to help raise awareness about exploitation against a particularly vulnerable group of investors — the elderly. Older investors tend to lose more money ...
  • How to measure the fair value of equity-based awards November 12, 2019 Cash-strapped start-ups and high growth firms often award stock options and other forms of equity-based compensation to attract and retain skilled employees. These awards can also provide incentives for employees ...
  • SEC finalizes “test-the-waters” option to all companies November 12, 2019 Has your company ever considered issuing public stock? To help encourage more companies to consider public offerings, the Securities and Exchange Commission (SEC) recently adopted a rule that would extend ...
  • U.S. v. Schwarzbaum – FBAR Penalties October 28, 2019 In U.S. v. Schwarzbaum, a federal district court recently rejected an individual’s claims that penalties assessed against him for failing to file multiple Reports of Foreign Bank and Financial Accounts ...
  • IRS lists new countries with nonresident alien interest reporting requirements October 28, 2019 In a recent revenue procedure, the IRS updated two lists of countries with which the United States has agreements that require payers to report certain deposit interest paid to nonresident ...
  • How Does TCJA Impact International Corporate Tax Rules? October 28, 2019 The Congressional Research Service recently issued a report that looks at how changes made by the Tax Cuts and Jobs Act of 2017 (TCJA) to international corporate tax rules addressed ...
  • Simplifying the Rules for Reporting Income Taxes October 15, 2019 For years, businesses have complained that the guidance under Accounting Standards Codification Topic 740, Income Taxes, includes many mechanical rules and exceptions, making it challenging for investors to understand its ...