Securities and Exchange Commission (SEC) rules adopted under Section 21F of the Securities Exchange Act provide financial incentives for employees and others (whistleblowers) to report corporate wrongdoing to the SEC, and prohibit retaliation against them for doing so.
Haynsworth Sinkler Boyd recently hosted our annual Corporate Law for Accountants Seminars across South Carolina. These complimentary seminars covered three main topics: (1) operating agreements, (2) employment law and (3) state and local tax updates.
In late December of 2022, the Consolidated Appropriations Act of 2023 (the “Act”), which was part of the larger Securing a Strong Retirement Act, became law. Approximately ninety provisions in the Act affect qualified retirement plans. The Act has been commonly referred to as the SECURE Act 2.0 because it is intended to augment previous changes in the 2019 SECURE (Setting Every Community Up for Retirement Enhancement) Act. A few of the highlights of note to employers are as follows:
