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Adam B. CantorBlog Posts

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  • Carried Interest/Promote in 2022: Action Items for Investment, Private Equity, Real Estate Fund Managers

    Investment, private equity, and real estate fund managers should consider becoming familiar with the complex final regulations on the preferential tax treatment of “carried interest” under Section 1061 of the Internal Revenue Code (Code) that are generally effective for taxable years beginning on or after Jan. 1, 2022.  More…
    June 17, 2022
  • Private Equity Investments In 401(K) Plans – The DOL Says Not So Fast

    Hot button ERISA fiduciary issues remain a focus for investment committees of 401(k) plans in 2022.  From “excessive” fee litigation – including litigation over the duty to monitor the fees charged by various mutual funds made available to plan participants (the U.S. Supreme Court reaffirmed this duty in January 2022) – to the U.S. Department...
    February 4, 2022
  • TOP 5 EMPLOYEE BENEFIT PLAN OPPORTUNITIES FOR EMPLOYERS TO CONSIDER IN 2021

    A spate of recent legislation and IRS guidance promises to make 2021 an active year for any employer seeking to provide its employees with a competitive array of employee benefits.  My “top 5” list of employee benefits that an employer should introduce or enhance in 2021, to improve retention and/or recruitment, is set forth below:...… Continue Reading
    February 17, 2021
  • Don’t Miss Out: Deadlines are Upon Us

    Deadlines are a large part of employee benefit plan administration.  The past 12 – 18 months have contributed to potential confusion about standard deadlines and added new deadlines plan administrators will not want to overlook.  During this period, the IRS created a one-time window deadline, published extensions for some plans’ deadlines, and other deadlines were...… Continue Reading
    July 24, 2020
  • Don’t Miss Out: Deadlines are Upon Us

    Deadlines are a large part of employee benefit plan administration.  The past 12 – 18 months have contributed to potential confusion about standard deadlines and added new deadlines plan administrators will not want to overlook.  During this period, the IRS created a one-time window deadline, published extensions for some plans’ deadlines, and other deadlines were... Continue Reading…
    July 24, 2020
  • DOL Guidance on ESG Investing by Retirement Plans: Investment Committees Should Handle with Care

    The United States Department of Labor (the “DOL”) recently issued a proposed rule on the fiduciary requirements under the federal pension law, ERISA, that apply to the selection and monitoring of environmental, social, and corporate governance (“ESG”) investments in retirement plans.  Under the proposed rule, which would be effective 60 days after it becomes finalized,...… Continue Reading
    July 21, 2020
  • COVID-19 And Late Remittances of Employee Deferrals to 401(k) Plans

    Many employers facing economic challenges because of COVID-19 have considered several possibilities for reducing their contributions to their 401(k) plans.  Whether freezing safe harbor matching or nonelective contributions or deciding against making discretionary matching and/or profit-sharing contributions, the goal has been the same: reduce their employee benefits costs. What many employers have not focused on... Continue Reading…
    May 14, 2020
  • COVID-19 And Late Remittances of Employee Deferrals to 401(k) Plans

    Many employers facing economic challenges because of COVID-19 have considered several possibilities for reducing their contributions to their 401(k) plans.  Whether freezing safe harbor matching or nonelective contributions or deciding against making discretionary matching and/or profit-sharing contributions, the goal has been the same: reduce their employee benefits costs. What many employers have not focused on...… Continue Reading
    May 14, 2020
  • ISS COVID-19 Compensation Guidance More Flexibility (Maybe) For Public Companies, But More Tax Risk (Maybe) For NEOS

    The executive and equity compensation plans, agreements, policies and arrangements (collectively, the “Plans”) of publicly traded companies receive close scrutiny from various shareholder advocacy groups during the annual proxy season, which is well underway for 2020.  These groups advise institutional shareholders whether to vote for, to abstain from voting on, or to vote against, such...… Continue Reading
    May 8, 2020
  • ISS COVID-19 Compensation Guidance More Flexibility (Maybe) For Public Companies, But More Tax Risk (Maybe) For NEOS

    The executive and equity compensation plans, agreements, policies and arrangements (collectively, the “Plans”) of publicly traded companies receive close scrutiny from various shareholder advocacy groups during the annual proxy season, which is well underway for 2020.  These groups advise institutional shareholders whether to vote for, to abstain from voting on, or to vote against, such... Continue Reading…
    May 8, 2020

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