- Blog: Haynes and Boone BlogsIRS Announces Proposed Regulations Implementing New Hardship Distribution RequirementsPosted on November 16, 2018 by Haynes and Boone Benefits GroupThe IRS recently published proposed regulations addressing changes enacted by the Tax Cuts and Jobs Act of 2017, the Bipartisan Budget Act of 2018, and other prior changes to the tax code. Specifically, the proposed regulations: Permit, but don’t require, hardship distributions from a participant’s elective contributions, QNECs, QMACs (including safe harbor matching contributions), and […] The post IRS Announces Proposed Regulations Implementing New Hardship Distribution Requirements appeared first on Haynes and Boone Blogs.
- Blog: Data Security Law BlogABA Provides Guidance for Law Firm Data BreachesPosted on November 13, 2018 by Maren J. Messing, Craig A. NewmanLawyers don’t get a free pass when it comes to data security. In fact, ethical rules impose a series of obligations on lawyers when they or their firms are subject to a data breach. In a significant ethics opinion issued last month, Formal Opinion 483, Lawyers’ Obligations After an Electronic Data Breach or Cyberattack, the [...]