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- DOL Expands Electronic Delivery of Benefit Plan Information
- The Department of Labor DOL has issued final regulations that widen and deepen the proposed safe harbor for the electronic delivery of ERISA disclosures. The safe harbor now includes electronic delivery of plan information to sites beyond the workplace and now applies to many more disclosures, not just summary plan...
- White papers 2002-04-11
- Analysis of the Department of Labor's Proposed Changes Under the Fair Labor Standards Act
- On March 31, 2003, the Department of Labor ("DOL") published proposed regulations that redefine the "white collar" exemptions under the Fair Labor Standards Act ("FLSA" or the "Act"). The proposed rules would substantially modify which employees are "exempt" from the minimum wage and overtime requirements of the FLSA, and would...
- White papers 2003-06-01
- The 401(k) and (m) Regulations Enter the 21st Century
- Comprehensive regulations under Sections 401k and m of the Code were finalized in 1991 and amended in 1994. These regulations had not been updated since 1994. Among the changes were the introduction of safe harbor alternatives to the actual deferral percentage ADP and actual contribution percentage ACP tests, catch-up contributions...
- White papers 2005-07-01
Additional Resources
- 404(C): At 10 years old, safe-harbor rules prompt debate.(whether rules have become obsolete)
- WASHINGTON - A decade after the U.S. Department of Labor promulgated safe-harbor regulations, industry insiders debate whether the Section 404c rules still spur defined contribution plan sponsors to provide more comprehensive investment education to participants or whether the rules have become obsolete. ``It...
- Research articles 2001-03-19
- Homeland Security issues revised safe-harbor rules
- The Department of Homeland Security DHS issued its final rule on safe-harbor procedures for employers who receive a no-match letter, which is a correspondence that an employer receives from the Social Security Administration SSA stating that the SSA is unable to match the name and social security number SSN provided...
- Research articles 2008-01-01
- DOL Provides "Safe Harbor" From Loss Of "White Collar" Exemptions Under The FLSA
- The U.S. Department of Labor recently revised its regulations relating to the so-called "white collar" exemptions from the minimum wage and overtime requirements of the Fair Labor Standards Act ("FLSA"), including the exemptions for bona fide executive, a The U.S. Department of Labor recently revised...
- Research articles 2004-09-01
- The privacy principle.(government surveys corporate Internet users regarding regulations on protecting privacy)
- The Commerce Dept and the Federal Trade Commission FTC have made moves to protect US companies doing online business in Europe from the European Union's privacy directives on the Internet and at the same time enact legislation on corporate privacy in the Internet. The Commerce Dept has been negotiating with...
- Research articles 1999-04-01
- Proposed regulations relating to the treatment of services under section 482
- July 2, 2004 On July 2, 2004, Tax Executives Institute filed the following comments with the Internal Revenue Service and the U.S. Department of Treasury concerning the development of a per se list of low-margin and non-integral services that should qualify for a cost safe harbor under the proposed...
- Research articles 2004-07-01
- ANY PORT IN A STORM: THE SAFE HARBOR, THE GRAMM-LEACH-BLILEY ACT, AND THE PROBLEM OF PRIVACY IN FINANCIAL SERVICES
- I. INTRODUCTION The European Union's Data Privacy Directive Data Privacy Directive went into effect in 1998.1 It provided that companies operating in the European Union, or dealing with the personal data of E.U. citizens, must comply with certain regulations to protect the privacy of those customers. The first effect of...
- Research articles 2004-01-01
- CVS Q3 2006 Earnings Call Transcript
- Earnings Call Excerpt CVS Corporation CVS Q3 2006 Earnings Call November 2, 2006 8:30 am ET Executives Nancy Christal – IR David Rickard - CFO Presentation Operator At this time I would like to welcome everyone to the CVS Corporation...
- Earnings calls 2006-11-02
- Full Transcript of Walgreen’s F1Q06 (Qtr Ending Nov 30, 2005) Conference Call — Prepared Remarks (WAG)
- Earnings Call ExcerptHere’s the entire text of the prepared remarks from Walgreen’s (ticker: WAG) fiscal Q1 2006 conference call (the company did not host a Q&A session): Walgreen Co. Webcast First Quarter Ending Nov. 30, 2005 Jan. 3,...
- Earnings calls 2006-01-03
- Final regs. on partnership allocations of CFTEs.(creditable foreign tax expenditures)
- The IRS issued final regulations (TD 9292, 10/19/06) under Sec. 704b that provide rules for the allocation of partnership creditable foreign taxes. They adopt the proposed and temporary regulations (TD 9121, 4/20/04), with substantial modifications. Final Regs. The final regulations retain...
- Research articles 2007-01-01
- T.D. 9004
- Section 860E.-Treatment of Income in Excess of Daily Accruals on Residual Interests 26 CFR I.860nI: Treatment of taxable income of a residual interest holder in excess of daily accruals. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts I and 602 Real Estate Mortgage Investment Conduits AGENCY: Internal Revenue...
- Research articles 2002-08-19
- Changing Existing Trusts : The GST Trap
- The new regulations are certainly an improvement to the old "quality, value, or timing" test used in the past. While the new regulations are an improvement, they contain numerous traps that must be avoided and may not eliminate the need for a PLR. Under the best of circumstances, the GST...
- White papers 2001-11-01
- Split-dollar life insurance
- A plan that will bear fruit In January 2002, the IRS published Notice 2002-8 (which replaced Notice 2001-10) to clarify the taxation of equity split-dollar arrangements and to outline the conditions for providing a safe harbor for life insurance plans that were established on or before January 28,...
- Research articles 2003-09-01
- No safety in the harbor: new transfer pricing services regs.
- Byline: Audrey Nutt Feb 05, 2007 (Tax Notes International - ABIX via COMTEX) -- Transfer pricing experts at KPMG and Ernst & Young held an online discussion about new US temporary regulations. The rules concern the treatment of controlled services transactions. Ernst & Young's...
- Research articles 2007-02-05
- Guide to Mandatory Rollovers of Small Balance Cash-Outs
- The Economic Growth and Tax Relief Reconciliation Act of 2001 EGTRRA modified the rules applicable to involuntary distributions of small benefit amounts. The changes generally become effective on March 28, 2005, though different effective dates may apply for certain governmental and church plans. On Sept. 28, 2004, the Department of...
- White papers 2005-02-01
- IRS Issues Final Yield Burning Regs.(Internal Revenue Services issues rules on municipal bonds)(Brief Article)
- The Internal Revenue Service IRS issued final "yield burning" regulations (T.D.8801) last week, providing guidance for cities that refinance tax-exempt municipal bonds. The new rules respond to efforts by NLC and other organizations representing state and local governments to provide clear guidance--or a ...
- Research articles 1999-01-11
- Capstone Turbine Corporation F4Q08 (Qtr End 03/31/08) Earnings Call Transcript
- Earnings Call Excerpt Capstone Turbine Corporation CPST F4Q08 Earnings Call June 12, 2008 4:45 pm ET Executives Darren R. Jamison - President and Chief Executive Officer Ed Reich - Executive Vice-President and Chief Financial Officer Mark Gilbreth - Executive Vice President and Chief Technology Officer James D....
- Earnings calls 2008-06-12
- Lodgian, Inc. Q1 2008 Earnings Call Transcript
- Earnings Call ExcerptLodgian, Inc. LGN Q1 2008 Earnings Call May 5, 2008 10:00 am ET Executives Peter T. Cyrus – Interim President and Chief Executive Officer James A. MacLennan – Executive Vice President and Chief Financial Officer James R. McGrath – Vice President of Hotel Operations Deborah N. Ethridge...
- Earnings calls 2008-05-05
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