Harvard University’s tax-exempt status has been questioned by the Trump Administration—with Harvard responding that there is no legal basis for a revocation. The Administration’s action...
Many states are implementing energy benchmarking programs to track and identify energy use in buildings. These programs aim to encourage energy efficiency and reduce greenhouse gas emissions. Check out...
When engaging in M&A discussions, parties should prioritize rigorous confidentiality measures to protect sensitive business information. Our new confidentiality agreement playbook offers valuable insights...
This practice note discusses Institutional Review Boards (IRBs) within the United States, including their purpose, history, and regulatory framework. The note is a valuable resource for advising life sciences...
Do you need guidance on tipped employee requirements under the Fair Labor Standards Act (FLSA)? Read our newly published checklist, Tipped Employees Checklist (FLSA) , for helpful information. Read now...
A Form 5500 annual report is required both under the Internal Revenue Code (IRC) and the Employee Retirement Income Security Act (ERISA). The form has a variety of purposes, the most important of which is to facilitate enforcement of the requirements of ERISA as it applies to employee benefit plans. The schedules are an important part of the filing, as well as the audited financial statements (where audit is required). They tell more about the health of the plan to the governing agencies and, consequently, can expose the sponsor to agency and participant scrutiny—so careful review is required.
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