Equity Market Records Always Raise Questions

In the same way that significant dips in equity prices cause head scratching and consternation, new market records also present a moment of pause, especially during a pandemic that seems to be worsening once again.

2020 Required Amendments List Published by IRS

The two items that may require an amendment relate to difficulty of care payments treated as compensation for 415 limits, and the application of cooperative and small employer charity pension plan rules.

Art by Jackson Epstein

Investment Product and Service Launches

First Affirmative launches AffirmativESG; Dimensional Fund Advisors to add new actively managed ETFs; Conning adds Climate Risk Reporting and Scenario Service; and more.

What to Expect From a Biden Appointee-Led SEC

A former Securities and Exchange Commission litigator who was at the regulator during the transition from the Clinton administration to the Bush administration considers what might happen when Democratic President-elect Joe Biden takes office.