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Delaware Supreme Court permits stockholders to overcome corporation’s attorney-client privilege for ‘good cause’
Plaintiff stockholders can inspect documents concerning a corporation’s internal investigation even if those documents are otherwise covered by the attorney-client privilege.
The IRS has issued final regulations that permit employers and IRA providers to offer ‘qualified longevity annuity contracts’ or ‘QLACs’ under defined-contribution plans and IRAs.
In IRS Notice 2014-19 and accompanying FAQs, the IRS issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans.
The First Circuit Court of Appeals recently became the first federal appellate court to hold that a private equity (PE) fund can be a ‘trade or business’.
The DOL has announced an opportunity for administrators of participant-directed individual account plans to ‘reset’ their annual deadline for distributing plan-related information.