Publications & Advisories

New Correction Options for 401(k) and 403(b) Plans

On April 2, 2015, the IRS issued Rev. Proc. 2015-28, which provides new safe harbor correction methods for errors relating to automatic contribution features, including automatic enrollment and automatic escalation of elective deferrals, in both Section 401(k) and Section 403(b)…
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Sherman & Howard Construction Monitor Spring 2015

Click the link below to review the Spring 2015 Edition of the Colorado Construction Monitor, including the S&H Construction Index. The Colorado Construction Monitor is a complimentary publication focusing on issues and trends relating to construction activity in Colorado. Colorado Construction Monitor…
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Rescission of Home Mortgage Loans

The Truth-in-Lending Act (“Act”) was adopted in 1969. It has spawned dozens of lawsuits and hundreds of administrative rules and interpretations. Recently, the United States Supreme Court had an opportunity to address the meaning of Section 15 U.S.C. §1635(a) which…
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