Leigh C. Riley

1 month ago | natlawreview.com | Amy Ciepluch |Leigh C. Riley |James G. Gatto |T. Scott Kelly

In January, the Department of the Treasury (“Treasury”) and Internal Revenue Service (IRS) issued proposed regulations on the catch-up contribution provisions under the SECURE 2.0 Act of 2022 (“SECURE 2.0”).

Nov 21, 2024 | natlawreview.com | Joshua Zive |Liam Donovan |Leigh C. Riley |Daniel Lass

The Town of Enfield, New Hampshire, appears to have been the victim of a man-in-the-middle scheme involving the transfer of $742,000 to a fraudulent bank account. The town is constructing a new $7.2 million public safety building. An employee was tricked into sending the payment to a fraudulent bank account instead of the construction company building the facility.

Aug 27, 2024 | natlawreview.com | Leigh C. Riley

This article is the third in our series on equity-based compensation intended to assist employers with answering a common question: What type of equity compensation award is best for our company and our employees? The first article is available here and the second article is available here. This article will provide an overview of incentive stock options (ISOs).

Feb 16, 2023 | jdsupra.com | Leigh C. Riley

The SECURE 2.0 Act of 2022 (SECURE 2.0) makes significant changes to the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of articles that take a “deep dive” into key SECURE 2.0 provisions that will impact how employers structure and administer their 401(k) plans, pension plans and other types of employer-sponsored retirement plans.

Feb 15, 2023 | natlawreview.com | Leigh C. Riley

Wednesday, February 15, 2023 The SECURE 2.0 Act of 2022 (SECURE 2.0) makes significant changes to the legal and administrative compliance landscape for U.S. retirement plans. Foley & Lardner LLP is authoring a series of articles that take a “deep dive” into key SECURE 2.0 provisions that will impact how employers structure and administer their 401(k) plans, pension plans and other types of employer-sponsored retirement plans.