ABA 2026 May Tax Meeting

Partner Lauren Clarke will participate in “REIT PLR Updates,” a panel to discuss significant REIT PLR updates over the last year including airports, cold storage, EV charging, and consent dividends.

Partner David Olstein will participate in three panels or plenaries:

• Plan Investments & Products: A Brave New World: The panelists will address the evolving landscape of plan investment and products being used and introduced for 401(k) plans. The panel will specifically focus on the DOL’s proposed guidance on the use of alternative investments in 401(k) plans, the impact of the recent resolution of the litigation involving the fiduciary rule finalized during the Biden Administration and the role of counsel in this brave new world.
• Employee Benefits Plan Investments and Products Subcommittee Plan Investments and Products Update: The Plan Investments and Products Subcommittee will provide an overview of the rapid innovation in investments and retirement products. The Subcommittee will discuss the new DOL guidance on alternative investments, the vacatur of the 2024 fiduciary rule and PTE amendments, the continued evolution of lifetime income products, and new and emerging product themes.
• Employee Benefits Plan Governance Subcommittee Plan Governance Subcommittee Update: The panel will discuss recent developments in the plan governance landscape impacting health and retirement plan sponsors and others serving in a fiduciary capacity with respect to ERISA plans.

Partner Jay Singer will chair the Meeting’s Saturday program on Corporate Tax, including sessions on Section 355 updates, redomiciling multinational corporations in the United States, and qualified small business stock after the One Big Beautiful Bill Act (OBBBA).