Legal News

After notice of proposed rulemaking and request for comments, the NLRB released its final rule for governing joint employer status under the NLRA—which takes effect on April 27, 2020. Per the NLRB’s press release, “[t]he final rule restores the...By: Eversheds Sutherland (US) LLP

On February 19, 2020, the Internal Revenue Service (IRS) issued two highly anticipated items of guidance under section 45Q, which provides a tax credit for carbon capture and sequestration (CCS) projects. IRS Notice 2020-12 addresses the beginning of...By: Eversheds Sutherland (US) LLP

Over the next year, the Department of Labor (DOL) will likely be issuing guidance in a number of areas that could impact asset managers and financial services companies. In this Bottom Line videocast, Carol McClarnon and Laura Taylor discuss: Third...By: Eversheds Sutherland (US) LLP

In 2019, the Department of Labor (DOL) continued its trend of providing limited advance guidance under the Employee Retirement Income Security Act of 1974, as amended (ERISA). By volume, the amount of 2019 guidance approximated that in 2018....By: Eversheds Sutherland (US) LLP

Not so long ago, in a galaxy not so far, far away, California passed Assembly Bill 5 (AB5), which took effect on January 1, 2020. AB5 is designed to crack down on companies classifying workers as independent contractors rather than employees....By: Eversheds Sutherland (US) LLP

On December 20, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Act”), a year-end spending bill that includes key provisions that will affect employer-sponsored benefit plans. This legal alert summarizes the provisions...By: Eversheds Sutherland (US) LLP

On December 20, 2019, President Trump signed into law the Further Consolidated Appropriations Act, 2020 (the “Appropriations Act”), a comprehensive government funding bill that includes substantial employee benefits-related provisions. The...By: Eversheds Sutherland (US) LLP

On December 16, 2019, the Department of the Treasury (Treasury Department) and Internal Revenue Service (IRS) released long-awaited proposed regulations under Section 162(m) of the Internal Revenue Code implementing changes made by the Tax Cuts and...By: Eversheds Sutherland (US) LLP

On November 15, the Department of Health and Human Services, the Department of Labor, and the Department of the Treasury (collectively, the “Agencies”) issued a proposed "Transparency in Coverage" rule that would require most employer-sponsored group...By: Eversheds Sutherland (US) LLP

On October 23, 2019, the United States Department of Labor (DOL) published proposed regulations that would add a new safe harbor for the use of electronic disclosures by retirement plans subject to the Employee Retirement Income Security Act of 1974...By: Eversheds Sutherland (US) LLP