/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-17-19-44-26-476-6a5a861a05789dbae858e291.jpg)
On July 16, 2026, the U.S. District Court for the District of Maryland granted the Plaintiff’s motion for a stay in City of Columbus v....
Groom: In Brief
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-16-12-51-25-092-6a58d3cdc623e20007852fe9.jpg)
On July 8, the U.S. District Court for the District of Maryland heard oral argument in City of Columbus v. Kennedy (Columbus II), which...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-09-19-55-31-324-6a4ffcb3d5309ccc6633b35a.jpg)
Under Code section 101(a)(1), death benefits paid under a life insurance contract are excluded from gross income, subject to the...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-08-15-23-44-782-6a4e6b803f5b6a32b6aa0fb7.jpg)
On Friday, July 3, Treasury posted its 2026 regulatory agenda, which includes the following retirement and executive compensation items:...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-08-14-16-25-677-6a4e5bb9462d09f2605a1542.jpg)
On Friday, July 3, 2026, the Department of Health and Human Services ("HHS") released its 2026 Regulatory Agenda. The Administration’s...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-07-14-52-40-421-6a4d12b87914f4d688ab5963.jpg)
On Friday, July 3, Treasury posted its regulatory agenda, which includes the following health and welfare-related provisions: Proposed...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-07-14-50-34-675-6a4d123a7914f4d688ab51bb.jpg)
As the Trump account go-live date approaches, regulatory guidance is arriving on several fronts. On June 29, the IRS issued Revenue...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-07-14-53-29-896-6a4d12e948326914eb161115.jpg)
With only a few days until launch, Treasury announced that all Trump Accounts will be defaulted into investing in the State Street SPDR...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-06-26-18-24-19-991-6a3ec3d3cd48266713b1a63b.jpg)
In the past few years, several cases have been filed against ESOP fiduciaries who allegedly invested employer contributions in an ESOP's...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-07-07-14-52-07-296-6a4d1297387a16e32874a49d.jpg)
The IRS rarely rules on issues involving life insurance and annuity contracts, so recent IRS private letter rulings 202625002 and...
/Passle/687957ea093e1f067f31b682/MediaLibrary/Images/2026-06-24-14-59-09-813-6a3bf0bd117422070cde085e.jpg)
On June 22, 2026, as required by the court, the Defendants, the Department of Health and Human Services ("HHS"), filed their opposition...
/Passle/687957ea093e1f067f31b682/SearchServiceImages/2026-06-11-23-41-49-316-6a2b47bd1c5f611a799bbeee.jpg)
On June 5, 2026, the Treasury Department and IRS issued IRS Notice 2026-36 (the “Notice”), announcing that proposed regulations under IRC...