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ERISA Litigation & Compliance
More Employer Trump Account Contribution Guidance: Treasury Answers the Cafeteria Plan Question and Sets the Rules for Nondiscrimination Testing
By Eric D. Slack, Kim Wilcoxon, Dominic DeMatties
As described in earlier Thompson Hine blog posts (here, here, here, and here), Trump accounts continue to take shape as a new employer-sponsored benefit. On August 11, 2026, the Treasury…
Cohen & Buckmann Insights
Attention ERISA Fiduciaries: New Decision Shows the Hidden Risks of Incomplete SPDs
Do you carefully review communications prepared by your recordkeeper? A court may rewrite the provisions of your plan if you don’t.Incomplete or inaccurate notices and SPDs are more common than…
Outside General Counsel Blog - Houston Outside General Counsel & Construction Lawyer
Fifth Circuit Redefines "Limited Partner" for Self-Employment Tax
On August 12, 2026, the Fifth Circuit did something rare: it withdrew its own opinion in Sirius Solutions, L.L.L.P. v. Commissioner and issued a substituted opinion in its place, just…
Disability, Leave & Health Management Blog
Illinois’ Menopause Equity and Care Act Expands Employment Protections
By Sarah J. Gasperini, Alison B. Crane, John Cratty
On August 7, 2026, Illinois Governor JB Pritzker signed the Illinois Menopause Equity and Care Act, making Illinois one of the first states to include menopause-related conditions as a protected…
TaxSlaw
When a Non-Shareholder Contributes Capital to a Corporation
By Louis Vlahos
Basic Principles What does the term “gross income” mean to you? For most folks, it refers to the amount of money that is paid to someone in exchange for their…
Tax Controversy Report
The Growing Business of Sports: A Tax Playbook Review
By Adam Young
Get your popcorn ready because there is nothing more exciting than the intersection of sports and tax! As a former Division II athlete, the current state of college sports and…
Beneficially Yours
No ERISA Strings Attached: The DOL Weighs in on Employer and Employee Contributions to Trump Accounts
By Lisa Loesel, Rebecca Singerman, Richard Loebl
Seyfarth Synopsis: The Department of Labor (DOL) recently issued Technical Release 2026-02, which clarifies that neither Trump Accounts nor employer contributions to Trump Accounts are considered “employee pension benefit plans”…
Outside General Counsel Blog - Houston Outside General Counsel & Construction Lawyer
Can an LLC Issue Stock? What Business Owners Mean When They Ask
The short answer is no: an LLC cannot issue stock, stock options, or restricted stock, no matter how many members it has or how large it grows. Stock is a…
The Energy Blog
Preventing Unexpected Tax Liability in Cross-Border Dispute Payments
By Nick Marler
As global economies become increasingly interconnected via the internet, U.S. companies continue to enter into more international arrangements. As a result, U.S. companies are plunged into a complex maze of…
Nonprofit Law Prof Blog
IRS “Pre-Guidance” for Sections 25F and 4960
As detailed below, the Treasury Department has issued previews of two important forthcoming guidance projects, one relating the Internal Revenue Code section 25F (the tax credit for donations to scholarship…