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Introduction One of the more nuanced tools in the executive compensation toolkit is the use of a recourse promissory note issued by an...
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On May 10, 2026, the U.S. Departments of Labor, Health and Human Services (HHS), and the Treasury (collectively, the Departments)...
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When a company acquires a business through an equity sale, the buyer steps into the shoes of that target company’s employee benefit...
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On April 6, 2026, the Department of Health and Human Services (HHS) published a final rule formally excluding account-based group health...
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Employee stock ownership plans (ESOPs) have proven to be powerful tools for aligning employee interests with company success and creating...
On March 31, 2026, the Department of Labor (DOL) published a proposed regulation (the Proposed Regulation) creating a new safe harbor for...
Your company is heading towards Chapter 11, and suddenly a portion of executive compensation has become a creditor target. Senior...
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Introduction Cybersecurity has become a critical concern for employee benefit plan fiduciaries. With trillions of dollars in retirement...
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A loan regime split-dollar life insurance arrangement can be an important option to provide retirement benefits to nonprofit executives...
The required amendment adoption date for many of the SECURE 2.0 Act of 2022 (SECURE 2.0) provisions is December 31, 2026. While plan...
Employers may begin fielding questions from employees on why the company’s 401(k) plan does not offer alternative investments such as...
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Key Takeaways: Within a one-week period, there were two actions at the federal level to increase pharmacy benefits manager (PBM)...
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Background On January 30, 2026, the Department of Labor’s (DOL) Employee Benefits Security Administration (EBSA) published proposed...
We are often asked by owners of limited liability companies (LLCs) to help them issue “profits interests” to service providers of their...
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The Departments of the Treasury, Internal Revenue Service (IRS), Health and Human Services (HHS) and Labor (DOL) (together, the...
On December 9, 2025, the Internal Revenue Service (IRS) provided clarifying guidance in Notice 2026-5 (the Notice) regarding several...