Search for: "Greg Daugherty"
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24 Feb 2015, 7:48 am
By Greg Daugherty One issue that sometimes arises when drafting a nonqualified plan document (or qualified plan for that matter) is how to define a “participant” in the plan. [read post]
2 Apr 2015, 7:13 am
By Greg Daugherty The IRS and Treasury Department recently issued final regulations under Code Section 162(m) that, as the IRS describes it, “clarifies” stock and equity-based compensation plan drafting issues. [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]
4 Oct 2018, 2:01 pm
By Greg Daugherty and Seth Hanft The Internal Revenue Service (IRS) recently issued a private letter ruling, PLR 201833012 (PLR) that has generated interest among employers about student loan benefit programs. [read post]
15 May 2017, 7:41 am
By Greg Daugherty One question that has been on the minds of plan sponsors is how aggressive the Department of Labor (DOL) under President Trump will be compared to that of President Obama. [read post]
8 Aug 2017, 8:42 am
By Greg Daugherty and Seth Hanft While the fiduciary rule has received most of the attention in the world of ERISA as of late, a lesser known regulation that was finalized late last year also may require action by plan sponsors. [read post]
17 Jun 2019, 7:10 am
By Seth Hanft and Greg Daugherty Seemingly unfazed by the recent setbacks with the Association Health Plan regulations, the Departments of Treasury, Labor and Health and Human Services have released new health reimbursement (HRA) regulations that could reshape the group health plan landscape by providing employers with potentially cheaper options than traditional group health plan coverage for satisfying Affordable Care Act (ACA) requirements. [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]
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]
14 Jan 2016, 7:57 am
By Greg Daugherty and Rich McHugh The Internal Revenue Service (IRS) issued guidance on Jan. 4, 2016, that clarifies certain implications of its previously announced changes to the employee plans determination letter program. [read post]
8 Aug 2017, 8:42 am
By Greg Daugherty and Seth Hanft While the fiduciary rule has received most of the attention in the world of ERISA as of late, a lesser known regulation that was finalized late last year also may require action by plan sponsors. [read post]
15 May 2017, 7:41 am
By Greg Daugherty One question that has been on the minds of plan sponsors is how aggressive the Department of Labor (DOL) under President Trump will be compared to that of President Obama. [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]
11 Jan 2017, 7:57 am
By Greg Daugherty and Seth Hanft In the plan sponsor and financial adviser community, as 2016 gives way to 2017, all eyes will be on the Department of Labor’s (DOL) fiduciary rule. [read post]
13 Nov 2017, 10:47 am
By Greg Daugherty and Dave Tumen A week after telling everyone to “relax” about the proposed executive compensation changes in the Tax Cuts and Jobs Act, we have to admit that we have been watching anxiously as the proposed bills move through the legislative process. [read post]
25 Jun 2015, 10:00 am
By Greg Daugherty The Office of Chief Counsel of the Internal Revenue Service (the “IRS”) recently confirmed that violations of Section 409A of the Internal Revenue Code (the “Code”) could be corrected without penalty in any taxable year before the taxable year in which an arrangement became vested. [read post]
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]
17 Apr 2019, 6:52 am
By Greg Daugherty The IRS recently issued Notice 2019-09 (Notice), which provides guidance with respect to the 21 percent excise tax on remuneration in excess of $1 million and excess parachute payments by “applicable tax exempt organizations” (ATEOs) applies under Code Section 4960. [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]
