The IRS issued Proposed Regulations last month which provide helpful clarity for employers on how to implement and comply with two new SECURE 2.0 provisions relating to catch-up contributions.

Contaminants Compass” is a monthly newsletter that provides updates, legal observations and actionable tips to navigate the evolving legal ...

On February 12, 2025, the Division of Corporate Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) issued new ...