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This week, we're beginning a more detailed examination of the individual Justices' voting records. We start with Justice Corrigan's record in civil cases.

NEW YORK, February 6, 2024: Wolf Popper LLP has filed a class action complaint in the United States District Court for the District of New Jersey...

The Department of Health and Human Services recently settled with Spencer Gifts following a 2021 ransomware attack that exposed employee health plan information, demonstrating that HIPAA compliance extends beyond traditional healthcare providers. Employer health plans are covered entities under HIPAA, requiring comprehensive risk assessments, security policies, and workforce training—obligations that many non-healthcare organizations may not realize apply to them.

We wanted to remind you of the upcoming June 30, 2010 deadline for filing the Report of Foreign Bank and Financial Accounts (FBAR) (Form TDF 90-22.1) by U.S. persons that held a financial interest in a foreign financial account for calendar year 2009 if the aggregate value of all the U.S. person's foreign financial accounts exceeded $10,000 at any time during the year.

The IRS just issued a proposed regulation that allows safe harbor contributions to a 401(k) plan, or employer contributions used to correct a failed ADP or ACP test, to be funded from forfeitures.

The IRS on April 4 issued a notice to address the timing of when qualified retirement plans must recognize same-sex marriages.

The IRS has provided guidance (Notice 2012-46) on the requirement under section 101(j) of the Employee Retirement Income Security Act (ERISA) that a single employer defined benefit plan notify participants if the plan becomes subject to a benefit limitation under ERISA section 206(g) because of the plan’s underfunded status.

The IRS provided guidance in Notice 2016-39 on whether payments an employee receives from a qualified defined benefit plan during phased retirement are amounts received as an annuity under Section 72.

The IRS has issued guidance in Notice 2014-66 designed to allow expanded use of income annuities in Section 401(k) plans.

Earlier this month, the IRS released Form 15620, a new standardized form for taxpayers seeking to make elections under Internal Revenue Code ("Code") section 83(b).

The Massachusetts Department of Revenue (DOR) likely will have significantly less employees starting July 1, 2015, due to a Massachusetts employee retirement incentive program.

Republican leadership in the House and Senate continue to move forward with their plans to pursue their tax and spending priorities using the budget reconciliation process. The first step in that process is for Congress.

A new trojan for iOS and Android has been discovered that uses its capabilities to scan the victim's face for apparent use in future deepfakes. The trojan, named "GoldPickaxe"...

Yesterday, the IRS released a list of frequently asked questions regarding the guidance issued last week postponing the tax ...

On November 22, 2022 the U.S. Department of Labor (DOL) announced a final rule promulgated by the Employee Benefits Security Administration that allows...

On February 7, 2024, the IRS announced the second phase of its Pre-Examination Retirement Compliance Program (we discussed phase one in our earlier post here).

Mary Samsa and Allison Wilkerson discussed that the majority of ERISA disclosures are in fact employee communications – many of which are viewed as "routine" by employers.

On August 9, 2017, the U.S. Department of Labor ("DOL") submitted a proposal to the Office of Management and Budget ("OMB")...