On November 9, 2020, the Supreme Court announced that it would not reconsider the case of Retirement Plans Committee of IBM v. Jander, which the Court remanded to the Second Circuit in its last term.

The transfer tax system (estate, gift and generation-skipping transfer taxes) taxes transfers during lifetime and at death, which, in effect, exceed a set exemption amount.

Last week, the Federal Motor Carrier Safety Administration (FMCSA) extended its deadline for public comment regarding the Owner-Operator Independent Drivers Association’s (OOIDA) rule-making petition that requested FMCSA implement new regulations to require brokers to automatically disclose their rates to their carriers

Effective October 23, 2020, the Department of Health and Human Services (HHS) Secretary has again renewed its declaration that a Public Health Emergency (PHE) exists in connection with COVID-19.

On December 20, 2019, President Trump signed the National Defense Authorization Act for Fiscal Year 2020 (NDAA) into law.

On October 2, 2020, the IRS published Notice 2020-76 , announcing an automatic 30-day extension of the deadline to distribute 2020 Form 1095-Cs to employees.

On September 9, 2020, California Governor Gavin Newsom signed Assembly Bill 1867, which requires private employers with 500 or more employees nationwide to provide COVID-19 supplemental paid sick leave benefits to qualifying employees.

The DOL expanded the option for electronic delivery of retirement plan notices and documents.

In line with the Supreme Court’s recent holding in Bostock that Title VII prohibits discrimination on the basis of sexual orientation and transgendered status, the Fourth Circuit ruled Wednesday that policies segregating transgender students from their peers are unconstitutional and violate federal law prohibiting sex discrimination in education.

This is the second part of our three-part series reviewing ERISA cases decided this term by the U.S. Supreme Court.

Baily Drexler authored an article for the Probate Law Journal of Ohio titled “Back To Basics: How Your Client Holds Title To Real Estate Makes A Difference.”

Section 1557 of the ACA prohibits discrimination on the basis of race, color, national origin, sex, age, or disability by health programs and activities funded or administered by HHS. On June 12, 2020, the U.S. Department of Health and Human Services (HHS) announced a 2020 Rule (2020 Rule) on Section 1557 of the Affordable Care Act (ACA).

On Thursday, July 23, 2020, Department of Health and Human Services (HHS) Secretary Alex Azar officially renewed the declaration that a Public Health Emergency (PHE) exists in connection with COVID-19.

In light of the looming administrative enforcement commencement date, it is very important for businesses to closely evaluate their processes, procedures, and vendor relationships for CCPA compliance.

Earlier this month, the Supreme Court issued its opinion in the case of Thole v. U.S. Bank, holding that participants in defined benefit pension plans do not have standing to bring breaches of fiduciary duty claims under ERISA unless and until their own benefit has actually been impacted. 

As companies continue to adjust to the realities of working from home and remotely connecting with their employees, customers, and management, the once-theoretical consideration of business continuity planning became a reality that had to be addressed immediately.  Failure to adequately plan, and to sufficiently monitor those initial plans, can subject directors to potential liability for breaching their fiduciary duties. 

Today, June 17, 2020, the U.S. Department of Education (DOE) published an interim final rule giving the force of law to its interpretation of the term “student” as used in the CARES Act.