Groom: In Brief

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

Treasury/IRS recently issued Notice 2026-23, which requests recommendations for the 2026-2027 Priority Guidance Plan (PGP).  Treasury/IRS...

Last month, the IRS released GLAM 2026-001 clarifying that applicable tax-exempt organizations ("ATEOs") cannot escape the IRC Section...

A recent Eleventh Circuit decision is worth noting for employers that sponsor SERPS and other “top hat” plans that provide annuity and...