Nathan Brown and John DeStafano authored an article on the application of I.R.C §2701 in regard to planning multi-class investment entities.

Peter Fass authored an article on the Internal Revenue Service's regulations that change the partnership disguised sale rules.

The segment also explores the loopholes and workarounds that states could implement to allow their residents to avoid this cap.

On May 5, 2021, another federal district court, this time for the Northern District of California, permitted the IRS to proceed with a John Doe summons very similar to the one served on Circle last month...

Julie Park and Danny Chung sued their former employer (NMSI, Inc., a residential mortgage lender) for $7.2 million in profit sharing and related amounts associated with NMSI's...

After receiving extensive outside pressure from a variety of sources, include Senate Republicans, the SEC announced last week that it is deferring its decision on whether to approve a Nasdaq...

The coronavirus can affect employers by implicating many different issues of employment law, from sick leave to disability discrimination.

Kim Rushton, an employee of the City of Los Angeles, struck and killed a pedestrian (Ralph Bingener) while Rushton was driving to work at the Hyperion Treatment Plant.

The First Circuit held that a plaintiff failed to timely exhaust her administrative remedies under a long-term disability plan because the plan's 180-day time limit for submitting appeals commenced on the date the plaintiff received notice ...

A federal district court in Pennsylvania held that it did not have subject matter jurisdiction to hear a claim for disability benefits under an ERISA plan brought by foreign nationals working in the Republic of Kosovo.

A federal district court in the District of Columbia dismissed ERISA fiduciary-breach claims by participants in Georgetown's 403(b) retirement plans that were predicated on allegations that the

A federal district court in Ohio concluded that internal communications between a plan administrator and in-house counsel about

As such, the Court affirmed the lower court's ruling dismissing the case.

Massachusetts Institute of Technology persuaded a federal district court to toss a jury demand in a case alleging that the MIT 401(k)

The Seventh Circuit rejected a disability plan participant's argument that an untimely decision denying his claim for long-term disability benefits warranted changing the standard of review...

Following in the footsteps of scores of other employers that have relocated to more business-friendly states, Hewlett-Packard announced Wednesday that it's moving its global headquarters from San Jose

The Tenth Circuit upheld a claims administrator's decision denying a claim for residential mental health treatment as not medically necessary.

Trump's Fall Regulatory Agenda Pegs March 2019 For Proposed New Overtime Rule.

As reported last week, a state-sponsored hacker may have breached multiple U.S. government networks through a widely-used software product offered by SolarWinds.

Béatrice Pola, French & EU Employment Group partner, authored an article titled "Harassment and discrimination on the basis of mental health in France" in IEL.