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...
Supplemental Executive Retirement Plans, or SERPs, are structured to avoid most rules that apply to qualified plans that limit the ultimate benefit that can be derived from the plan. SERPs are simply contractual promises to participants to pay an amount to them in the future (in the payment form(s) provided under the SERP). The SERP may be structured as an account balance plan and provide supplemental defined contribution plan benefits or otherwise supplement (as an accrued benefit) an individual's qualified defined benefit plan benefits.
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