The Internal Revenue Code imposes a variety of limitations and obstacles to individual taxpayers’ ability to deduct certain types of losses. There are generally three different types of losses covered...
A mezzanine loan is a type of subordinate loan that is indirectly secured by real property. Unlike a mortgage loan, which is directly secured by real property, a mezzanine loan is secured by a pledge of...
Rely on this new visual checklist from Practical Guidance – Healthcare to determine whether a data breach constitutes a reportable breach of protected health information (PHI) under the Health Insurance...
Mergers and asset sales can be viable alternatives for companies in financial distress seeking to avoid bankruptcy. Financially distressed companies also present unique opportunities for investors and...
Check out checklists for necessary steps for cancelling trademark proceedings or issuing a notice of opposition at the Trademark Trial and Appeal Board (TTAB). The checklists include coverage of general...
A well-organized fiduciary governance structure is an important piece of avoiding (or defending) plan litigation directed against a sponsor’s 401(k) plan, for example, a suit alleging an excessive fee structure. Investment committees, and those that support them, have to observe the ERISA beatitudes of prudence and loyalty in selecting and monitoring the plan investments that participants select from when investing toward retirement. Regular review of each option’s investment performance, against applicable benchmarks, and use of a watch list, are ways to tread cautiously when navigating the gauntlet that is now 401(k) plan governance.
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