The Department of Labor (DOL) has revised and reissued a temporary rule first issued in A
The Internal Revenue Service (IRS) has announced that hybrid plans (including cash balance plans) th
The Internal Revenue Service (IRS) has issued Notice 2020-62, which updates the "Section 402(f)" safe harbor notices (last
The Internal Revenue Service (IRS) today issued Notice 2020-61, which includes 18 Q&As that provide guidance on the sp
In this article, Shane Hamilton and Anthony Provenzano exam
On June 29, 2020, the Internal Revenue Service (IRS) issued Notice 2020-52, which provides temporary relief and other guid
On June 19, 2020, the Internal Revenue Service (IRS) issued Notice 2020-50, providing further guidance related to the coro
In Thole v. U.S. Bank, N.A., 590 U.S.
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