The intent was simply to require catch-up on a Roth basis for high-wage earners, i.e., those making more than $145,000 from their employer in the prior year, and to permit other participants to make catch-up contributions on either a pre-tax or Roth basis.
Retail sales increased 3.9% over 2022; month-to-month sales increased just 0.4%. Looking forward, back-to-school could be impacted just as the shopping season gets started if UPS does not reach an agreement by end of July to avert a potential strike
Latin America Practice Shareholder Oscar Stephens speaks to Shareholder Arnaldo Rego and Iván Vera, president of INNSPIRAL, about current trends related to Venture Capital activity in connection with the recent economic trends affecting Latin America and the world.
The procedural amendments reflected in Mortgagee Letter 2023-10 are designed to expedite the HECM Assignment Claim Type 22 payout. According to the FHA, Mortgagee Letter 2023-10 eliminates delays for servicers in filing assignment claims.
Over the years, the SEC and its staff have expressed several different concerns potentially arising under GP-led secondary transactions implicating the duty of care and the duty of loyalty.