Section Newsletters

Articles From Brian M. Pinheiro

Major Retirement Plan Changes in the SECURE 2.0 Act of 2022 By Brian M. Pinheiro Corporate Law Departments, March 2023 An overview of the most significant provisions of the SECURE 2.0 Act, which was signed into law in December 2022.
New guidance on Qualified Default Investment Alternatives clarifies regulations issued in 2007 By Brian M. Pinheiro & Samantha E. Massie Corporate Law Departments, June 2008 The U.S. Department of Labor (DOL) recently released subsequent guidance to the final qualified default investment alternatives (QDIA) regulations that were issued in October 2007.
IRS Extends Section 409A Transition Relief and Deadlines to December 31, 2008 By Brian M. Pinheiro & Jacquelyn M. Gray Corporate Law Departments, November 2007 On October 22, 2007, the Internal Revenue Service issued Notice 2007-86, which provides relief through 2008 for amending nonqualified deferred compensation plans to comply with the final regulations issued under Section 409A of the Internal Revenue Code, and a much-needed extension of certain transition relief through 2008.
Treasury issues final regulations on Section 409A Executive and Deferred Compensation Restrictions By Brian M. Pinheiro, Barry L. Klein, & Mary J. Mullany Corporate Law Departments, May 2007 After months of anticipation, the U.S. Treasury Department has issued final regulations under Section 409A of the Internal Revenue Code.

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