Search for: "Greg Daugherty"
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1 Apr 2024, 7:03 am
By Greg Daugherty and Victoria Hanohano-Hong It has been a busy end of 2023 and first quarter of 2024 for the Internal Revenue Service and Department of Labor when it comes to implementing qualified plan regulatory guidance. [read post]
11 Dec 2023, 5:00 am
By Rich Helmreich and Greg Daugherty Effective Jan. 1, 2024, employers who sponsor 401(k) plans must allow employees who work at least 500 hours a year over a period of consecutive years (“long-term part-time” or “LTPT employees”) to be eligible to make deferrals into the plan. [read post]
20 Sep 2023, 12:35 pm
By Greg Daugherty and Rich Helmreich This summer, the Securities and Exchange Commission (SEC) approved final Dodd-Frank clawback policy listing requirements for both the NYSE (NYSE Listed Company Manual Section 303A.14) and Nasdaq (Nasdaq Listing Rule 5608). [read post]
21 Mar 2022, 7:35 am
By Greg Daugherty and Rich Helmreich ESOPs are increasingly a popular succession planning vehicle, and well they should be. [read post]
28 Feb 2022, 10:17 am
By Greg Daugherty and Rich Helmreich But just how big of a win is it? [read post]
25 Oct 2021, 7:29 am
By Greg Daugherty In what some commentators are describing as the latest volley in a game of regulatory ping-pong, the Department of Labor (DOL) published proposed regulations that would change the way an ERISA fiduciary should consider environmental, social and governance (ESG) issues and related proxy voting decisions with respect to plan investments (the proposed regulations). [read post]
22 Sep 2021, 12:35 pm
If you have any questions about lifetime income illustrations, please contact Greg Daugherty or Rich Helmreich. [read post]
19 Jul 2021, 7:35 am
By Greg Daugherty, Dave Tumen and Rich Helmreich The Internal Revenue Service (IRS) recently updated its Nonqualified Deferred Compensation Audit Techniques Guide (NQDC). [read post]
13 May 2021, 7:56 am
By Rich Helmreich and Greg Daugherty The U.S. [read post]
26 Mar 2021, 4:00 am
National/Federal Congressional Fundraisers Lobby Corporations That Suspended Political Donations Following Capitol Riot MSN – Brian Schwartz (CNBC) | Published: 3/19/2021 Fundraisers for congressional candidates and party campaign arms have been lobbying corporations to resume donating after many suspended their political contributions. [read post]
16 Mar 2021, 6:00 am
By Dave Tumen and Greg Daugherty At long last, the Department of the Treasury and Internal Revenue Service published final regulations to explain how changes to Internal Revenue Code Section 162(m) under the Tax Cuts and Jobs Act of 2017 (TCJA) affect the deductibility (or lack thereof) of compensation in excess of $1 million paid to covered employees. [read post]
26 Feb 2021, 3:00 am
Former Congressman Rivera Fined $456,000 for Propping Up a Ringer Candidate Yahoo News – Alex Daugherty (Miami Herald) | Published: 2/23/2021 Former U.S. [read post]
7 Dec 2020, 6:44 am
By Greg Daugherty and Dave Tumen Public company nonqualified plans and incentive plans may need to be amended to avoid a potential violation of Internal Revenue Code (IRC) Section 409A as a result of changes to IRC Section 162(m) under the Tax Cuts and Jobs Act. [read post]
12 Oct 2020, 6:58 am
By Greg Daugherty and Rich Helmreich Much of the employee benefits news this year has related to the Coronavirus Aid, Relief, and Economic Security (CARES) Act, particularly with respect to the greater flexibility it provided 401(k) plan participants with respect to requesting in-service distributions and loans. [read post]
1 Sep 2020, 5:00 am
By Greg Daugherty and Dave Tumen On May 22, 2020, the IRS released an Office of Chief Counsel Memorandum that addresses (i) the date that fair market value is determined and when gross income and federal income tax withholding liability arises for stock-settled awards and (ii) the timing for remitting FICA taxes for such awards. [read post]
6 Aug 2020, 7:08 am
My colleague, Greg Daugherty, recently appeared on an episode of the podcast, “The ESOP Guy: The Journey to an ESOP. [read post]
24 Apr 2020, 3:00 am
Donna Shalala, Lone Democrat Overseeing $500B Virus Fund, Didn’t Disclose 2019 Stock Sales Tampa Bay Times – Alex Daugherty | Published: 4/22/2020 Rep. [read post]
22 Apr 2020, 7:57 am
By Greg Daugherty and Victoria Hanohano-Hong The Coronavirus Aid, Relief and Economic Security (CARES) Act has provided a wide range of programs that affect employee benefit plans, employers and employees. [read post]
22 Apr 2020, 7:45 am
By Greg Daugherty, Deb Boiarsky, Victoria Hanohano-Hong and Rich Helmreich The Coronavirus Aid, Relief and Economic Security (CARES) Act, authorizes employers to increase loan limits, delay loan repayments and make distributions to qualifying participants with certain COVID-19 related circumstances. [read post]
17 Apr 2020, 5:55 am
Posted by , on Friday, April 17, 2020 Editor's Note: This roundup contains a collection of the posts published on the Forum during the week of April 10–16, 2020 Protecting Investors in a Time of Crisis: A Response to Those Who Would Utilize COVID-19 to Eviscerate Investor Protection Posted by Mark Lebovitch, Jeroen van Kwawegen, and Greg Varallo, Bernstein Litowitz Berger & Grossmann LLP, on Friday, April 10, 2020 Tags: COVID-19, Derivative… [read post]
