Lights, Camera, Action! Watch and Learn by Accessing our Practice Videos Resource Kit featuring 750+ Cross-Practice Area Videos

Scroll through our new Practice Videos Resource Kit and sample our vast video collection of topics in 26 practice areas. Want to learn more about ERISA litigation, health savings accounts, cafeteria plans? Grab some ear buds and listen to these and more topics under the Employee Benefits & Executive Compensation heading of this resource kit.

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Related Content

• Golden Parachute Rules Video
  Watch our video, by Taft Stettinius & Hollister partner Matthew Secrist, to learn about the Golden Parachute Rules which prohibit a corporation from deducting certain "excess parachute payments" and impose a 20% excise tax penalty on such payments.
• Section 409A Basics Video
  Learn more about the workings of Internal Revenue Code Section 409A which governs the tax treatment of deferred compensation granted to a service provider (typically, an executive employee). This video, by Cleary Gottlieb partner Alan Levine, reviews the primary notions of Section 409A compliance.

Practical Guidance Updates 
Featuring the latest updates from your Practical Guidance account.      

• Employee Benefits & Executive Compensation Key Legal Developments Tracker (Current)
  Stay informed on new developments.
  • Retirement Plans. IRS and DOL each issue guidance and anti-abuse rules regarding pension-linked emergency savings accounts (PLESAs) as introduced by the SECURE 2.0 Act of 2022. R.S. Notice 2024-22; DOL, FAQs: Pension-Linked Emergency Savings Accounts; IRS News.
  • Health and Welfare Plans. Agencies issue final rules that significantly shorten the window for short term, limited-duration health insurance (STLDI) coverage to three months to be recognized as an “excepted benefit” for Affordable Care Act rules. 89 Fed. Reg. 23338 (April 3, 2024).
• DID YOU KNOW? In trying to address misrepresentations by companies advertising to taxpayers that their food plans are “tax deductible,” the IRS released FAQson medical expenses related to nutrition, wellness, and general health addressing whether a food or wellness expense is a reimbursable (by a health FSA or an HSA) medical expense.
• Generative Artificial Intelligence (AI) Resource Kit is a frequently updated collection of current Practical Guidance materials on generative AI, ChatGPT, and similar tools.
• For related Practical Guidance content on important recent trends, please review these easy-to-use Resource Kits on a variety of emerging topics:

• • Generative Artificial Intelligence (AI) Resource Kit
  • Environmental, Social, and Governance (ESG) Resource Kit
  • Public Interest, Pro Bono, and Non-Profit Resource Kit
  • Bank Failure Resource Kit

• Document alerts allow you to stay current on legal developments that affect your practice. Find out how to set up your document alerts. 
• Explore the Practical Guidance Journal Spring 2024 Edition, featuring guidance on protecting attorney-client privilege and work product in a generative AI world, using AI to manage the attorney client relationship, an overview of privacy regulations in the United States, and a primer on the new Corporate Transparency Act requirements.
• Learn about the 2000+ leading attorney authors contributing to our 26 practice areas in the Practical Guidance Author Center. Interested in becoming a Practical Guidance author? Click here for details. Practical Guidance is committed to amplifying diverse voices of attorneys across all differences, including gender and race.
• Legal Developments provide the latest updates and analyses of emerging topics impacting your practice area. Visit the Legal Developments page to see the latest topics, which also include breaking legal news and related Practical Guidance content. 
• Listen Up! The Practical Guidance and Law360 Podcasts Resource Kit features interviews with industry-leading attorneys on cutting edge issues in the law: AI, NFTs, Cannabis, and more.

• New and Updated Practical Guidance Content
  • 401(k) and Other Defined Contribution Plan Compliance Resource Kit
  • Executive and Director Perquisites  
  • Retention Bonus and Change in Control Agreement
  • Executive Retention Bonus (Letter Agreement)
  • Benchmarking 401(k) Plans Video
  • Qualified Retirement Plan Distribution Rules
  • The Future of ERISA if High Court Ends Chevron Deference
  • 2024 Proxy Season: The Importance of Evaluating DEI, ESG, and Corporate Social Responsibility Disclosures

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