Proxies, DEI, ESG, and Social Responsibility; It’s All in the Mix

The 2024 proxy season is close. Public companies should review their policies, procedures, and disclosures related to diversity, equity, and inclusion (DEI) and environmental, social, and governance (ESG) statements and commitments. Think of climate change and greenhouse gas emissions disclosures among these considerations.

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

• Employee Benefits & Executive Compensation Key Legal Developments Tracker
  Stay informed on new developments.
  • Retirement Plans. IRS Employee Plans has started the second phase of their pilot Pre-Examination Retirement Plan Compliance Program. As a part of this program, plan sponsors are notified by letter that their retirement plan has been selected for an upcoming examination. The letter gives plan sponsors a 90-day window to review their plan’s document and operations to determine if they meet current tax law requirements.IRS, Employee Plan News (Feb. 7, 2024).
  • 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. I.R.S. Notice 2024-22; DOL, FAQs: Pension-Linked Emergency Savings Accounts; IRS News.
  • Health and Welfare Plans. S. Department of Health and Human Services Office for Civil Rights and the National Institute of Standards and Technology published a new, final version of their guidance for regulated healthcare entities to improve cybersecurity and compliance with the Health Insurance Portability and Accountability Security Rule. Special Publication (SP) 800-66 Revision 2, Implementing the Health Insurance Portability and Accountability Act (HIPAA) Security Rule: A Cybersecurity Resource Guide.

DID YOU KNOW? Trying to address misrepresentations by company advertisings to taxpayers that their food plans are “tax deductible,” the IRS released FAQs on medical expenses related to nutrition, wellness, and general health to determine 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.
• Public Interest, Pro Bono, and Non-Profit Resource Kit offers valuable guidance for those providing pro bono legal services and assisting non-profit organizations and public interest groups. It includes useful content on topics including tenant's rights, fair housing and lending, discrimination, immigration, and general non-profit resources. 
• 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
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  • Retention Bonus and Change in Control Agreement
  • Agencies Update Guidance on Group Health Plan Contraceptive Coverage Requirements
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