The View from Proskauer on Developments in the World of Employee Benefits, Executive Compensation & ERISA Litigation
Retirement plan sponsors should take note of new IRS safe harbor rollover notices.
As a reminder, section 402(f) of the Internal Revenue Code requires retirement plan administrators to provide recipients of eligible rollover distributions with a written explanation of their rollover options and the associated tax consequences.
On January 15, 2026, the IRS issued Notice…
As part of their annual policy review cycles, Institutional Shareholder Services (“ISS”) and Glass Lewis & Co. (“Glass Lewis”) have released their compensation-related voting policy updates that will apply starting with the 2026 proxy season. The updates to ISS’s Benchmark Policy can be found here, and the updates to Glass Lewis’ Benchmark Policy Guidelines…
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