The Supreme Court recently held that the Employee Retirement Income Security Act ("ERISA") does not preempt an Arkansas law regulating Pharmacy Benefit Managers ("PBMs").

The United States Patent and Trademark Office ("USPTO") has announced that the First Action Interview Pilot Program ("Program") will end on January 15, 2021

The Department's silence on the issue left many tax practitioners and taxpayers confused about what to pay and when to pay it.

The US District Court of the Southern District of Texas recently granted partial summary judgment, dismissing penalties related to a failure to comply...

In a March 3, 2021 Interim Final Rule ("IFR"), the U.S. Small Business Association ("SBA") recognized that the definition of "payroll costs"...

On November 4, 2020, the New York State Department of Health (DOH) extended emergency rules requiring hospitals and nursing homes...

In 2016, the Supreme Court held, in Montanile v. Board of Trustees of the National Elevator Industry Health Benefit Plan, that Section 502(a)(3) of the Employee Retirement Income Security Act...

The Employee Benefits Practice is pleased to present the Employee Benefits Developments Newsletter for the month of November 2020.

The IRS has issued Notice 2020-82 extending the deadline for contributions to single-employer defined benefit retirement plans as provided under Section 3608(a)(1) of the CARES Act.

The most recent safe harbor notice was made available by the IRS in 2018.

Based on recent guidance issued by the New York Department of Health, school districts can no longer deem their employees "essential workers" for purposes of the travel restrictions.

For plan years beginning after December 31, 2020, the SECURE Act removes possible barriers to the broader use of multiple employer plans.

Recently, the Internal Revenue Service has acknowledged that a computer program issue caused the erroneous revocation of tax-exemption for thousands of nonprofits across the country

As taxpayers begin adjusting to these strange times, it seems the NYS Tax Department is trying to do the same.

New York Governor Extends Digital Signature Authorization.

The United States Department of Commerce issued recently a white paper addressing international data transfers pursuant to Standard Contractual Clauses (SCCs) following the Court...

Under the CARES Act, an employer otherwise eligible for employee retention credits is denied such credits if it participates in a Paycheck Protection Program loan.

While under the CARES Act, forgiveness of any portion of a Paycheck Protection Program ("PPP") loan is expressly excluded from federal income inclusion

While further details of the awards are still to be rolled out, it is expected that contract negotiations between Equinor and NYSERDA will proceed apace this winter.

The COVID-19 crisis continues to throw off a variety of tax questions and issues that 60 days ago likely would have been unimaginable.