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Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.
Hogan Lovells Publications
30 August 2018
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
21 March 2018
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
22 December 2017
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
24 July 2015
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
22 October 2014
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
03 July 2013
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
17 September 2012
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
24 August 2012
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)...
Hogan Lovells Publications
11 July 2012
Now that the Supreme Court has spoken, employers must resume their Affordable Care Act compliance efforts. This Alert contains two checklists to help with that process.
