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Legal Alerts

Legal Alert: IRS Warns Plan Sponsors About Hardship Withdrawal Documentation (April 16, 2015)
In a recent Employee Plans Newsletter, the Internal Revenue Service (IRS) warned plan sponsors that they must obtain and keep documentation related to hardship withdrawals, particularly the ...
Legal Alert: IRS Releases Favorable Private Letter Ruling on “Taxable Annuity.” (April 15, 2015)
On April 10, the Internal Revenue Service (IRS) released PLR 201515001 (Oct. 10, 2014), favorably addressing a “taxable annuity”—essentially, a deferred annuity contract supported, in part, by ...
Legal Alert: IRS Issues Updates to Employee Plans Compliance Resolution System (April 14, 2015)
In recent weeks, the IRS has issued two updates to its Employee Plans Compliance Resolution System (EPCRS). EPCRS allows plan sponsors to correct many documentary and operational errors that ...
Legal Alert: This is Not a Joke: Federal Court to Consider Quill and Comity (April 14, 2015)
In the ongoing saga over Colorado’s use tax reporting laws in Direct Marketing Association v. Brohl (DMA), the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity ...
Legal Alert: NASAA M&A Broker Model Rule (April 10, 2015)
On January 15, 2015, the Broker-Dealer Section of the North American Securities Administrators Association (NASAA) requested comments on a proposed uniform state model rule (the Model Rule) regarding ...
Legal Alert: Will the FCC Answer Calls to Clarify the TCPA? (April 9, 2015)
We can now count an FCC Commissioner among those imploring the agency to act on the growing number of pending petitions asking for much needed clarification of regulations promulgated under the ...
Legal Alert: The SEC Releases Regulations on Reporting and Dissemination of Security-Based Swaps Data (April 9, 2015)
On February 11, 2015, the Securities and Exchange Commission (SEC) published final regulations that will require Swap Data Repositories (SDRs)1 to register with the SEC (Regulation SDR) and prescribe ...
Legal Alert: Recent Developments on Variable Annuity Captive Reinsurance and Hedging Risk Evaluation; and Impacts on VA Issuers (April 7, 2015)
In the midst of the broader discussion within the insurance regulatory community regarding the financial risks potentially posed by captive reinsurers, the National Association of Insurance ...
Legal Alert: Update on Cybersecurity Issues – New York Section 308 Letter & NAIC Spring National Meeting (April 2, 2015)
Cybersecurity continues to be an emerging regulatory issue in the insurance industry, as evidenced by recent actions taken by the New York Department of Financial Services (the “DFS”) and the ...
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