Publicly traded companies can offer their employees access to purchase employer stock on a discounted basis, using an employee stock purchase plan that complies with I.R.C. § 423 . These plans are...
After experiencing the hottest summer on record, many municipalities are enacting laws requiring landlords to provide air conditioning and other cooling mechanisms to ensure that rentals are habitable...
The Corporate Transparency Act (CTA), which went into effect on January 1, 2024, provided an initial grace period for existing entities to file their Beneficial Ownership Information (BOI) reports. For...
This practice note discusses key legal and regulatory issues, questions to ask, and documents to review in due diligence for drug company transactions. Read now » Related Content Alternative...
Need guidance on key issues related to whistleblower workplace investigations? Watch this Whistleblower Workplace Investigations Video . Watch now » Related Content Whistleblower Policies...
Required minimum distributions (RMDs) under I.R.C. § 401(a)(9) were established generally to ensure that individuals begin withdrawing funds from their retirement plans, like 401(k)s and IRAs, at a specific age. The policy helps the federal government collect taxes on these retirement savings, made on a tax-deferred basis. As people live longer, the age for RMDs has been pushed back, giving retirement savings more time to grow. Regulations issued in late July reflect the new rules, and more.
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