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GC Cheat Sheet: The Hottest Corporate News of the Week, Law360

September 21, 2018

Law360 quotes Morgan Lewis partner Brian Dougherty in an article regarding the IRS’ private letter ruling and its alignment with the “contingent benefit” tax code, which states that 401(k) contributions must be given to eligible participants through elective deferrals. Dougherty shares his thoughts on the private letter ruling’s conclusion, stating that it “did not violate the contingent benefit test.”

Read the full Law360 article.