On this episode of the Women’s Initiative Network: Real Talk, Megan and Rachel are joined by Lowenstein Partner Chandra Shih and discuss the importance for professional women to find mentors and sponsors and how to find...more
Hosts Megan Monson and Rachel Moseson Dikovics are joined by The Women’s Initiative Network founders Lynda Bennett and Natalie Dallavalle who share how Lowenstein’s Women’s Initiative Network got started and provide a few key...more
Hosts and executive board members of Lowenstein’s Women’s Initiative Network (WIN), Megan Monson, Nicole Fulfree and Rachel Moseson Dikovics, introduce themselves and their intention for the podcast series “Real...more
In this episode, Megan Monson, Christine Osvald-Mruz and Chandra Shih focus on the benefits of obtaining a Section 409A valuation for grants of stock options, practical tips relating to 409A valuations and option grants, and...more
Companies frequently consider whether to grant a stock option with the ability to exercise the option before it has vested, which is considered an “early exercise” right. In this episode of "Just Compensation", hosts Andrew...more
In this episode of "Just Compensation," hosts Andrew Graw and Megan Monson focus on a subject that often arises and befuddles clients - the application of the 6-month delay rule under Section 409A of the Internal Revenue...more
Hosts Andrew Graw and Megan Monson discuss the American Rescue Plan Act of 2021 (ARPA) as part of the new (third) COVID-19 stimulus relief bill. The ARPA assists qualifying individuals who lose coverage under an employer’s...more
10/14/2021
/ American Rescue Plan Act of 2021 ,
COBRA ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Employer Group Health Plans ,
Former Employee ,
Hiring & Firing ,
Involuntary Reduction in Force ,
IRS ,
Premium Assistance ,
Premium Subsidies ,
Reduction in Hours ,
Relief Measures ,
Tax Credits
Hosts Andrew Graw and Megan Monson discuss why Lowenstein Sandler started the podcast series, “Just Compensation.” Geared towards companies and senior executives, this podcast series--which features members from Lowenstein...more
On March 11, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA), which provides temporary premium assistance for health, dental, and vision coverage under the Consolidated Omnibus Budget...more
5/28/2021
/ American Rescue Plan Act of 2021 ,
COBRA ,
Consolidated Appropriations Act (CAA) ,
Department of Labor (DOL) ,
Eligibility ,
Employer Group Health Plans ,
Guidance Update ,
IRS ,
Joe Biden ,
Notice Requirements ,
Premium Subsidies
Summaries of recent legislative and regulatory developments with respect to:
•The SEC’s Examination Priorities for 2021-
•The SEC’s Focus on Digital Asset Securities-
•The SEC’s New Marketing Rule... ...more
4/1/2021
/ Accredited Investors ,
Anti-Money Laundering ,
BEA ,
Broker-Dealer ,
CARES Act ,
CFIUS ,
Chief Compliance Officers ,
Client Funds ,
Common Reporting Standard (CRS) ,
Compliance ,
Coronavirus/COVID-19 ,
Department of Justice (DOJ) ,
Digital Assets ,
Disclosure ,
Employee Retirement Income Security Act (ERISA) ,
Environmental Social & Governance (ESG) ,
EU ,
Financial Fraud ,
Financial Industry Regulatory Authority (FINRA) ,
FinTech ,
Foreign Investment ,
Form CRS ,
General Data Protection Regulation (GDPR) ,
IARD ,
Investment Adviser ,
Investment Advisers Act of 1940 ,
Investment Portfolios ,
Net Operating Losses ,
Office of Foreign Assets Control (OFAC) ,
Recordkeeping Requirements ,
Registered Investment Advisors ,
Safe Harbors ,
SEC Examination Priorities ,
Securities and Exchange Commission (SEC) ,
Tax Cuts and Jobs Act ,
U.S. Treasury ,
Unauthorized Transactions
On March 11, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA) as part of a new (third) COVID-19 stimulus relief bill. ARPA assists qualifying individuals who lose coverage under an employer’s group...more
3/18/2021
/ American Rescue Plan Act of 2021 ,
COBRA ,
Coronavirus/COVID-19 ,
Corporate Counsel ,
Department of Labor (DOL) ,
Employer Group Health Plans ,
Enrollment ,
Involuntary Reduction in Force ,
IRS ,
Joe Biden ,
Medicare ,
Medicare Taxes ,
Relief Measures ,
Tax Credits
On December 15, 2020, the U.S. Department of Labor (DOL) released a final prohibited transaction class exemption for certain fiduciary investment advice actions. Issuance of the exemption is the latest in the tug of war of...more
On December 27, 2020, President Trump signed into effect the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act) as part of the COVID-19 stimulus bill. The Act provides for some welcome relief for health and...more
Mergers and acquisitions among private companies always present a range of HR challenges, especially in light of Covid-19. Many of those issues revolve around benefits. Here are the most common that organizations typically...more
12/8/2020
/ 401k ,
COBRA ,
Compensation & Benefits ,
Coronavirus/COVID-19 ,
Families First Coronavirus Response Act (FFCRA) ,
Family Medical Leave ,
Furloughs ,
Hiring & Firing ,
Human Resources Professionals ,
Merger Agreements ,
Paycheck Protection Program (PPP) ,
Privately Held Corporations ,
Representations and Warranties ,
Retirement Plan
On August 8, President Trump issued a Memorandum directing the Treasury Department to permit employers to defer the withholding of employees’ social security and railroad retirement taxes through December 31, 2020. On August...more
On June 29, the U.S. Department of Labor (DOL) again waded into the financial services standard of care waters, only this time, it is staying in the shallow end. The DOL’s proposed prohibited transaction exemption (Proposed...more
7/17/2020
/ Best Interest Standard ,
Business Conduct Standards ,
Department of Labor (DOL) ,
Employee Retirement Income Security Act (ERISA) ,
Exemptions ,
Fiduciary Duty ,
Individual Retirement Account (IRA) ,
Investment Adviser ,
Reasonable Compensation ,
Recordkeeping Requirements ,
Retirement Plan
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) provides sponsors of 401(k) and other tax-qualified retirement plans with tools to give their employees who are affected by COVID-19 greater access to their...more
7/1/2020
/ 401k ,
CARES Act ,
Coronavirus/COVID-19 ,
Deferred Compensation ,
Distribution Rules ,
New Guidance ,
Pay Reductions ,
Plan Administrators ,
Qualified Retirement Plans ,
Repayment Options ,
Reporting Requirements ,
Section 409A ,
Tax Penalties
Women are only half as likely as men to have a sponsor, according to Sylvia Ann Hewitt, author of the book (Forget a Mentor) Find a Sponsor, leaving many women without one of the key components of a successful legal career...more
The impact of the COVID-19 pandemic on the business community is unprecedented. Every company and executive is questioning the effects the disease will have on their business, employees, customers, and local and global...more
The Coronavirus Aid, Relief, and Economic Security (CARES) Act allows employers to defer the employer’s portion of the Social Security payroll tax (6.2 percent) (and certain railroad retirement taxes) on wages paid from March...more
On March 18, the U.S. Senate passed, and President Trump quickly signed, H.R. 6201–the Families First Coronavirus Response Act.
H.R. 6201 contains a number of provisions designed to address the coronavirus (COVID-19)...more
3/24/2020
/ Coronavirus/COVID-19 ,
EFMLA ,
EPSLA ,
Families First Coronavirus Response Act (FFCRA) ,
Family and Medical Leave Act (FMLA) ,
New Legislation ,
Relief Measures ,
Sick Leave ,
Sick Pay ,
Tax Credits ,
Unemployment Insurance ,
Virus Testing
On March 11, 2020, the Internal Revenue Service (IRS) issued Notice 2020-15 to clear up concerns about whether high-deductible health plans (HDHP) could cover all costs for testing and treatment of 2019 Novel Coronavirus...more