Publications

Hogan Lovells Publications

IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's ...

Hogan Lovells Publications

Three new acts change tax and employee benefit rules and might require employer action

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018,...

Hogan Lovells Publications

Tax reform brings changes to executive compensation landscape

After a flurry of activity in the House and the Senate over the past few weeks, H.R.1, colloquially known as the Tax Cuts and Jobs Act (the “Act”), which represents the first...

Hogan Lovells Publications

Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching

As anticipated for the last several months, on July 21, 2015, the Internal Revenue Service (IRS) announced the upcoming end of the determination letter program for individually designed...

Hogan Lovells Publications

Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching

We want to make our clients aware that, despite some criticism, the U.S. Department of Health and Human Services (HHS) is continuing to insist that health insurance carriers and sponsors of ...

Hogan Lovells Publications

ACA employer mandate delayed until 2015

On July 2, the Obama Administration announced a one-year delay in the so-called “employer mandate” under the Affordable Care Act (ACA). The delay brings much-needed relief to employers who...

Hogan Lovells Publications

More 409A headaches: Existing arrangements containing employment release provisions may need to be amended before year-end for Section 409A compliance (and new arrangements with such provisions need to be carefully drafted)

Section 409A of the Internal Revenue Code (“Section 409A”) generally provides rules governing nonqualified deferred compensation arrangements with the main focus of such rules being...

Hogan Lovells Publications

Beginning August 30, plan fiduciaries must provide more detailed information on fees and investment options to plan participants

A regulation issued by the United States Department of Labor in 2010 will soon require fiduciaries of 401(k) plans and other tax-qualified defined contribution plans, as well as 403(b)...

;
Loading data