Publications

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

SEC issues new and revised guidance on CEO pay ratio rule

On September 21, the SEC and the staff of the Division of Corporation Finance issued new and updated interpretive guidance regarding the CEO pay ratio disclosure required by Item 402(u) of...

Hogan Lovells Publications

SEC Adopts Final Rule to Implement Dodd-Frank CEO Pay Ratio Disclosure Requirement

On August 5, nearly two years after the SEC issued its rule proposal, a divided Commission amended Item 402 of Regulation S-K to require most public companies to disclose annually the ratio ...

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

Private Equity Fund Held to Be a "Trade or Business" for Purposes of Unfunded Liability Incurred by a U.S. Portfolio Company

The holding in the case, Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund, 2013 WL 3814984 (1st Cir., July 24, 2013), is of immediate interest to...

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...

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