May 27, 2020

SECURE Act and CARES Act – Implications for Estate Planning and Business Planning Clients

The Setting Every Community Up for Retirement Enhancement Act of 2019 (“SECURE Act”) implements several changes to existing laws that could have a significant effect on estate planning for retirement assets. The Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") is intended to provide individuals and businesses with...

Read More

May 28, 2020

The SEC Adopts Reforms to its Financial Disclosure Requirements for Business Acquisitions and Dispositions

On May 21, 2020, the Securities and Exchange Commission (SEC) adopted amendments to its financial disclosure requirements under Regulation S-X (Reg. S-X) for acquisitions and dispositions of businesses by public companies. The amendments1 are intended to improve the financial information about acquired or disposed businesses, facilitate more timely access to...

Read More

May 29, 2020

New Electronic Disclosure Rules Complement Deadline Delays Due to COVID-19

A new safe harbor for electronic disclosures released by the Employee Benefits Security Administration (“EBSA”) complements earlier guidance released by EBSA, the Internal Revenue Service (“IRS”), and the Department of Treasury (“Treasury”). Together, these regulatory releases provide welcome relief for plan administrators as they continue to deal with the COVID-1...

Read More