Groom: In Brief

In the past few years, several cases have been filed against ESOP fiduciaries who allegedly invested employer contributions in an ESOP's...

The IRS rarely rules on issues involving life insurance and annuity contracts, so recent IRS private letter rulings 202625002 and...

On June 22, 2026, as required by the court, the Defendants, the Department of Health and Human Services ("HHS"), filed their opposition...

On June 5, 2026, the Treasury Department and IRS issued IRS Notice 2026-36 (the “Notice”), announcing that proposed regulations under IRC...

On June 3, 2026, plaintiffs City of Columbus et al. (including municipalities, local governments, and advocacy organizations) filed a...

On May 20, 2026, Governor Spanberger signed SB 199/HB 5, a new statewide Paid Sick Leave (“PSL”) program (“Act”). Virginia previously...