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NAFCU Monday sent a Final Regulation Alert to members breaking down the NCUA’s final rule that raises the asset threshold for assigning a consumer

On December 28, 2021, Treasury and the IRS (collectively, Treasury) submitted another package of final foreign tax credit regulations for publication, T.D. 9959, 87 FR 276 (Final Regulations).

The Consumer Financial Protection Bureau (the Bureau) has issued final regulations (Final Regulations) to facilitate the transition away from Libor (the London Interbank Offered Rate)...

To embed, copy and paste the code into your website or blog: On November 13, 2020, the Department of Labor (the “Department” or the “DOL”) issued its final regulation entitled Financial Factors in Selecting Plan Investments (the “Final Regulation” or the “Final Rule”). The purpose of the Final Regulation was, for the first time, to establish by regulation how fiduciaries of plans or accounts covered by the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), can comply with ERISA’s fiduciary duty provisions when making investment decisions or recommend...

Saturday, January 30, 2021 On January 6, 2021, the IRS issued T.D. 9944 (the “Final Regulations”), which finalizes the proposed regulations under section 45Q (the “Proposed Regulations”) that were issued in REG-112339-19 on May 28, 2020 and discussed in an earlier post. This article summarizes the key ways in which the Final Regulations differ from their predecessor. Broadly Applicable Concepts The Final Regulations, as with the Proposed Regulations, contain numerous concepts that are roughly transposed, with some innovations, from the section 45 production tax credit (“P...