For U.S. tax purposes, digital assets are considered property, not currency. A digital asset is stored electronically and can be bought, sold, owned, transferred, or traded. The tax definition of a digital...
Manufactured housing communities (MHCs), also commonly referred to as mobile home parks, continue to increase in popularity, while state and local regulations governing them also continue to expand. Read...
Parties come together to form joint ventures when all involved believe that they will have greater success working cooperatively on a specific project, product, or business than they would have if they...
Learn best practices for advocating on behalf of your FDA-regulated clients in light of the new legal paradigm introduced by the Supreme Court’s decisions in Loper Bright and Corner Post . Read...
Do you need to learn about potential legal and business risks stemming from the use of artificial intelligence (AI) tools to manage employee performance and make employment decisions (e.g., screening,...
SECURE 2.0 gave some leeway to plan sponsors in revising their participant notice distribution options. Effective this year, defined contribution plan sponsors have the option to forgo providing notification to unenrolled participants (with zero account balances). Certain conditions apply like (1) SPDs are still required, as are initial notices, like initial QDIA notices, (2) annual eligibility notices are still required (to be provided a reasonable time before the plan year begins), and (3) all participants must be provided notices on request. 401(k) plans with auto enrollment likely won’t have participants with zero accounts, except opt-outs. These disclosure rules may have minimum impact in reducing plan administration, but simplification was their goal.
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DID YOU KNOW? You can quickly locate many executive employment agreements filed with the SEC by going to Market Standards – Employment. Market Standards – Employment is a searchable database of publicly filed executive employment agreements. It enables users to search, compare, and analyze more than 7,000 agreements using approximately 75 detailed deal points to filter search results.
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