On November 14, 2018, the Internal Revenue Service (“IRS”) released Proposed Regulations to implement and expand upon the changes to 401(k) hardship distribution rules, previously mandated by the Bipartisan Budget Act of 2018...more
In 2015, the Internal Revenue Service (IRS) announced that it would cut back the determination letter program for qualified retirement plans. In Revenue Procedure (Rev. Proc.) 2016-37, published June 29, 2016, the IRS has...more
On December 18, 2014, the White House Council on Environmental Quality (CEQ) proposed revised guidance (“Guidance”) directing how federal agencies should consider greenhouse gas (GHG) emissions and climate change when...more
The new Eagle Conservation Plan Guidance issued by the U.S. Fish & Wildlife Service (“FWS”) presents an interesting question for wind project developers and operators – does it really provide greater certainty and reduce...more