Topic
Safe Harbor
316 published works
COVID-19 Workplace Law Advisor
Mid-Year Safe Harbor Design Changes in a COVID-19 World
As COVID-19 continues its upheaval of nearly all aspects of life, retirement plan administration included (see some of our prior discussions here, here, here and here), the Internal Revenue Service…
Benefits Law Advisor
Mid-Year Safe Harbor Design Changes in a COVID-19 World
As COVID-19 continues its upheaval of nearly all aspects of life, retirement plan administration included (see some of our prior discussions here, here, here and here), the Internal Revenue Service…
Compensation & Benefits Blog
Internal Revenue Service Provides Temporary Relief and Other Guidance on Mid-Year Reductions of Safe Harbor Contributions to 401(k) Plans due to COVID-19
On June 29, 2020, the Internal Revenue Service (the “IRS”) issued Notice 2020-52 that provides temporarily relief to plan sponsors that amend their safe harbor Section 401(k) or 401(m) plans…
Beneficially Yours
Plop, Plop, Fizz, Fizz – Relief For Safe Harbor Plans Reducing or Suspending Contributions in 2020
By Liz Deckman, Benjamin Spater
Seyfarth Synopsis: Due to the significant economic impact of COVID-19 on businesses, many plan sponsors would like to reduce or suspend contributions to safe harbor 401(k) plans this year. Normally,…
Pay or Play
Copyright Office Says DMCA Is Too Pro-Tech
By Jody Simon
The US Copyright Office issued a lengthy report concluding that the Digital Millennium Copyright Act (DMCA) has "tilted askew" in favor of tech companies. It called on Congress to make…
Ogletree Deakins Insights
Suspending Safe Harbor Contributions Mid-Year: A Primer for Employers
By By: Matthew Hoffman, Stephanie A. Smithey
As cash flow and decreased revenue concerns rise, many employers are looking for ways to cut costs. This article generally identifies the circumstances that allow a safe harbor 401(k) plan…
The Nickel Report
VIDEO Inside Look: California Prop 65 Safe Harbor Regulations
By Malcolm C. Weiss, Shannon S. Broome
Safe Harbor regulations were implemented in August 2016 to require “clear and reasonable” warnings of the potential danger of exposure to consumers. Hunton Andrews Kurth partners Malcolm Weiss and Shannon…
Libation Law Blog
SAFE Banking Act comes to the House floor today. If it passes, then on to the Senate.
The Secure and Fair Enforcement Banking Act of 2019 is the House Bill cannabis advocates and banking institutions too nervous about cannabis’s status as a Schedule 1 drug have been…
IP Intelligence
Part 1: Companies Are Not Complying With the Safe Harbor Provision of the DMCA
By Craig Cupid
Introduction The most recent changes to U.S. copyright rules driven by the Digital Millennium Copyright Act (DMCA) became effective on Dec. 1, 2016. However, a considerable time after the effective…
Wills, Trusts & Estates Prof Blog
Article on Issues Taxing Cryptocurrency and the Policy Behind a Safe Harbor for Exchanges and Users
Stan Sater recently published an Article entitled, Issues Taxing Cryptocurrency and the Policy Behind a Safe Harbor for Exchanges and Users, Tax Law: Tax Law & Policy eJournal (2018). Provided…