Troutman Pepper Podcasts: Recent Episodes
Troutman Pepper
Troutman Pepper is a national law firm whose litigation, transactional, and regulatory practices advise a diverse client base. We regularly present podcasts on some of the latest legal issues our clients are facing.
In this episode of Employee Benefits and Executive Compensation — Preparing for 2027, Jim Earle and Jeff Banish, attorneys in Troutman Pepper Locke’s Employee Benefits + Executive Compensation practice, break down Trump accounts, a new type of individual retirement account established under the One Big Beautiful Bill Act designed to build long-term wealth for children. Jim and Jeff walk through who qualifies as an eligible beneficiary, how accounts are established, key rules governing the growth period, including contribution limits and permitted investments, and the federally funded $1,000 pilot program contribution for children born between 2025 and 2028.
The episode also explores the exciting opportunities Trump accounts present for employers, including how companies can contribute to employees' children's accounts directly or through a cafeteria plan salary reduction arrangement under a Section 128 employer contribution program. Jim and Jeff address compliance and reporting obligations, outstanding IRS and Treasury guidance, and important planning considerations as employers weigh Trump account contributions against other benefits.
Listeners can find updates on health and welfare plans, executive compensation, and retirement plans in other episodes in the series.
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As many life sciences companies prepare for strategic exits, existing collaboration partners can make or break the deal. Join Troutman Pepper Locke Partners Mindy Rudolph and Mandy Hassan as they discuss how targets can navigate M&A transactions when key assets are tied up in complex licensing and collaboration arrangements.
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In this installment of our Employee Benefits and Executive Compensation Preparing For 2026 series, hosts Constance Brewster and Jeff Banish walk employers through the new rules on mandatory Roth catch-up contributions and the optional "super catch-up contributions," as we approach 2026. This episode distills what's changing, who's affected, updated limits for 2026, and practical steps plan sponsors should take now to prepare for 2026.
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Welcome back to "The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs." In the third episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the advantages that may be offered to foreign investors in U.S. real estate funds by using REITs.
This episode discusses how REITs can be utilized to minimize U.S. tax return filing obligations and tax liabilities for foreign investors. Saba, Aresh, and Tom discuss a side-by-side comparison of the results of using a C-corporation blocker by the fund and a REIT blocker by the fund.
Stay tuned for upcoming series covering structuring by funds and GPs to ensure maximum utilization of Section 1202, characterization of preferred equity investments, management fee waivers, management compensation structuring, and other topics of interest.
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Join Lydia Parker and Laura Ferguson, partners in Troutman Pepper Locke's Employee Benefits + Executive Compensation Practice, as they discuss the top five health and welfare updates from 2025 to prepare you for 2026, from significant legislative changes to emerging litigation trends that are reshaping the landscape for plan sponsors.
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Welcome back to "The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs." In the second episode of our three-part series, hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan explore the unique advantages real estate funds can offer to tax-exempt investors – including pension plans, university endowments, private foundations, and IRAs.
This episode discusses key strategies for tax-exempt investors to maximize their returns, including the use of REITs as a "blocker" to avoid UBTI, the implications of debt-financed income, and the nuances of the fractions rule.
Stay tuned for upcoming episodes which will cover the advantages of REITs for foreign investors in funds.
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Join hosts Saba Ashraf, Aresh Homayoun, and Tom Phelan for the inaugural episode of The Tax Blueprint: Structuring Funds, Joint Ventures, and REITs. This episode kicks off a three-part series exploring the strategic advantages of real estate investment trusts (REITs) for various investor groups. We explore the benefits for U.S. individuals, with a special focus on members of general partner (GP) entities.
Our hosts discuss how REIT structures can offer significant tax advantages and the specific advantages for GP members, such as optimizing state tax strategies and reducing the tax burden on carried interest.
Stay tuned for upcoming episodes, which will explore the advantages for tax-exempt and foreign investors.
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Join Troutman Pepper Locke Partners Morgan Klinzing and Jay Jumper, along with Independence Capital Partners President and CFO Eric Emrich, as they delve into the intricacies of Internal Revenue Code Section 1202, commonly known as the qualified small business stock exclusion. In this insightful episode, the hosts explore the transformative changes brought about by the taxpayer-favorable enhancements to Section 1202, and the impacts on the startup and growth-stage ecosystem. Whether you are a business owner, investor, or tax professional, this discussion will provide valuable perspectives on navigating the evolving landscape of small business stock exclusions.
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In this episode of Troutman Pepper Locke's Employee Benefits and Executive Compensation podcast, hosts Lydia Parker and Lynne Wakefield explore the complex legal landscape surrounding the coverage of GLP-1s prescribed for weight loss purposes within self-insured medical plans. As these medications gain popularity, plan sponsors face the challenge of controlling costs while meeting participant demand and maintaining legal compliance. The discussion covers various design alternatives, including cost-sharing strategies, waiting periods, and wellness program rewards, while addressing potential legal risks under HIPAA, the Affordable Care Act, and the Americans with Disabilities Act. Tune in to explore how plan sponsors can navigate these issues effectively as a means to attract and retain employees, while mitigating financial exposure.
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Assisted Living and the Law, hosted by Troutman Pepper Locke attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry.
In this installment, Cal and Emma explore the potential impact of proposed Medicaid cuts on nursing homes and long-term care facilities. The discussion includes an overview of Medicaid's role as the primary payer for many nursing home residents and the importance of understanding legal discharge procedures for residents impacted by Medicaid cuts. This episode also covers the implications of a recent federal court decision on the upcoming staffing mandate for nursing facilities.
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Assisted Living and the Law, hosted by Troutman Pepper Locke attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry.
In this installment, Cal and Emma explore the recently released Nursing Facility Industry Segment-Specific Compliance Program Guidance (ICPG) from the Office of Inspector General (OIG). They provide a historical context for the ICPG, discuss risk areas highlighted by the ICPG, and offer recommendations and strategies for mitigating such risks.
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In this installment of our Employee Benefits and Executive Compensation Considerations in Mergers and Acquisitions podcast series, Partners Jeffery Banish and Joshua Gelfand discuss many of the complex issues surrounding employee benefits and executive compensation in M&A transactions. They cover key concerns, common pitfalls, and best practices relating to matters that are likely to arise in M&A transactions. Understanding and addressing benefit issues is critical to ensuring that the parties identify the risks and liabilities they may be assuming relating to benefit matters.
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Assisted Living and the Law, hosted by Troutman Pepper attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry.
In this installment, Cal and Emma dive into the staffing mandates issued by the Centers for Medicare & Medicaid Services (CMS). They discuss the background and specifics of these mandates, including the required hours per resident per day (HPRD) nursing staff levels and the 24/7 registered nurse requirement. The episode also explores the potential challenges these mandates present for long-term care facilities, such as hiring and retention difficulties, increased operational costs, and the impact on patient care. Additionally, they offer practical risk mitigation strategies to help facilities navigate these new requirements effectively.
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Assisted Living and the Law, hosted by Troutman Pepper attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry.
In this installment, Cal and Emma are joined by Partner Joe Kadlec to discuss the role of private equity investment in the long-term care industry. Topics include potential benefits and challenges of private equity investments for facility owners, recent regulatory changes and enforcement trends, and risk mitigation strategies for private equity firms.
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Assisted Living and the Law, hosted by Troutman Pepper attorneys Cal Stein and Emma Trivax, offers timely insights and practical advice on navigating the complex and evolving legal landscape of the long-term care industry.
In this installment, Cal and Emma are joined by Partners Melissa O'Donnell and Mike Hartman to discuss the intricacies of antitrust considerations within the long-term care space. The conversation covers the historical context of antitrust enforcement in the nursing home industry, the Biden administration's recent approach to antitrust laws, and how these enforcement trends will impact M&A as well as the overall quality of care in long-term care facilities in the future.
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In this installment of our Employee Benefits and Executive Compensation Considerations in Mergers and Acquisitions podcast series, Troutman Pepper Partners Joshua Gelfand and Michael Crumbock discuss current executive compensation trends and issues in the private equity M&A space, including employment contracts, severance, and equity compensation.
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In this installment of our Employee Benefits and Executive Compensation podcast series, Troutman Pepper Partners Jim Earle, Lynne Wakefield, and Lydia Parker discuss the impact of the Supreme Court's decision in Loper Bright Enterprises v. Raimondo on benefits-related regulations, including the Department of Labor's Fiduciary Rule; environmental, social, and governance regulations; protections based on sexual orientation and gender identity under the Affordable Care Act; and much more.
We are excited to announce that we will be hosting our annual webinar on September 4, a one-hour event providing updates on year-end actions and key recent developments impacting employee benefits.
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In this insightful episode of our Employee Benefits and Executive Compensation Considerations in Mergers and Acquisitions podcast series, attorneys Paul Porretta and Christopher Stock delve into the complex world of multiemployer pension plans. They discuss critical considerations for businesses contemplating the purchase of entities that contribute to these plans. Topics include evaluating the implications of multiemployer pension plan contribution obligations and withdrawal liability exposure, key diligence to focus on, and deal points the parties may consider. Join us to uncover the significant risks and liabilities associated with these plans and gain valuable insights into strategic planning for your business' future.
We are excited to announce that our annual webinar will be held in September and will provide a comprehensive look at the future landscape of employee benefits and executive compensation.
In the companion podcast to our recently published client advisory, Troutman Pepper Partners Emily Zimmer and Constance Brewster delve into the intricacies of the SECURE Act, also known as SECURE 1.0, and its successor, SECURE 2.0. They discuss the significant changes brought by these rules, the proposed regulations issued to clarify how these rules are applied, and the steps company-sponsored plans should be taking now.
We are excited to announce that we will be hosting our annual webinar in September, which will provide a comprehensive look at the future landscape of employee benefits and executive compensation.
In this podcast episode, Genna Garver, a partner in the firm's Investment Funds + Investment Management Services practice, interviews Constance Hunter, a renowned economist known for her accurate predictions of important market and economic inflection points. Constance discusses MacroPolicy Perspective's unique approach to macroeconomics and shares her global economic outlook for 2024. Constance and Genna also discuss the economic impacts of geopolitical events, the rise of AI in 2023 and the potential for increased regulations in the space, and the outlook for the U.S. economy.
For a copy of the accompanying PowerPoint Presentation, please email research@macropolicyperspectives.com.
In the final installment of our three-part Employee Benefits and Executive Compensation podcast miniseries, hosts Jim Earle and Josh Gelfand discuss the basics of top-hat plans — what they are and the necessary steps to ensure ERISA compliance.
We are excited to announce that we will be hosting our annual webinar in September 2024, which will provide a comprehensive look at the future landscape of employee benefits and executive compensation.
In the second episode of our three-part Employee Benefits and Executive Compensation podcast miniseries, hosts Lynne Wakefield and Lydia Parker discuss key health and welfare plan developments as we close out 2023 and head into 2024.
Stay tuned for next week’s episode, where hosts Jim Earle and Josh Gelfand will cover the basics of top-hat plans and what you need to do to ensure ERISA compliance.
We are excited to announce that we will be hosting our annual webinar in September 2024, which will provide a comprehensive look at the future landscape of employee benefits and executive compensation.
In the inaugural episode of Troutman Pepper's three-part Employee Benefits and Executive Compensation podcast miniseries, hosts Lynne Wakefield, Constance Brewster, and Brianna Hourihan discuss recent legislative developments and pressing issues in the qualified retirement plan space. They delve into the key provisions of SECURE 2.0, proposed regulations on the use of forfeitures, the expansion of the Employee Plans Compliance Resolution System (EPCRS), and recent litigation trends, as well as year-end administrative tasks.
Stay tuned for next week's episode, where hosts Lynne Wakefield and Lydia Parker will highlight key health and welfare plan developments as we close out 2023 and head into 2024.
We are excited to announce that we will be hosting our annual webinar in September 2024, which will provide a comprehensive look at the future landscape of employee benefits and executive compensation.
On August 23, the Securities and Exchange Commission finalized the Private Funds Rules. Listen to Troutman Pepper Partner Genna Garver and Fairview General Counsel and Executive Vice President Amber Allen as they discuss the new rules. Topics covered include relief regarding some of the final changes versus the proposed version, potential headaches for clients, surprises, and recommended next steps for private fund clients.
While six industry groups filed a lawsuit in the U.S. Court of Appeals for the Fifth Circuit against the SEC challenging the new Private Fund Adviser rule, the rule is and will remain final unless and until vacated by the court. It’s impossible to predict the ultimate outcome of the case and whether the rule will be vacated entirely or in part, or to predict the impact, if any, on the SEC’s fiduciary duty clarifications set forth in the rule’s adopting release.
With methods of professional communication constantly evolving, the U.S. Department of Justice (DOJ) recently revised its Evaluation of Corporate Compliance Programs to address how prosecutors should evaluate the ways that companies are accounting for these developing risks. Corporate policies and procedures must keep pace with these changes as professional communication shifts to personal devices and messaging platforms.
White Collar + Government Investigations Partners Abbey Hazlett and Megan Rahman, eMerge Managing Partner Alison Grounds, and eMerge Managing Director of Technology Chris Haley discuss the realities of conducting business in 2023. They will look at how regulators respond to the increased use of alternative means of communicating in the business context and some of the key considerations for companies subject to their scrutiny. Their discussion includes an overview of the DOJ's updated guidance and current regulatory landscape, perspectives on the compliance risks associated with electronic communication, bring-your-own-device (BYOD) policies, records retention, preservation and collection, and best practices for training and compliance programs.
Allegations of a sprawling poultry price-fixing scheme affecting millions of Americans. An “unheard-of” three trials. Two mistrials. The U.S. Department of Justice (DOJ) Antitrust Division chief personally explaining to the judge why a third trial would be necessary. And finally, one acquittal.
The above elements of U.S.A. v. Penn, et. al. — a DOJ criminal price-fixing case against 10 poultry executives — form the central discussion around this special White Collar + Government Investigations podcast. To help dissect the case, Troutman Pepper Partners Megan Rahman (one of the case’s architects) and Charlie Peeler (former U.S. attorney for the Middle District of Georgia) offer perspectives gained from representing defendants and prosecuting cases against the U.S. government. Megan and Charlie also discuss what this case and other recent matters say about current trends in government litigation and what to expect from the DOJ in the near future.
The Highway to NIL Podcast analyzes the legal landscape concerning college athletics and the regulation of name, image, and likeness (NIL) rights of student athletes. The podcast provides key insights into the current state of affairs, focusing on the NIL guidance and policies coming directly from the NCAA; the various enacted and amended state NIL laws; and NIL enforcement, including how the NCAA, state attorneys generals, and other regulators may investigate and punish schools for NIL violations.
Episode 4: NCAA Issues New Clarifications to Its Interim NIL Policy
In this fourth installment, Troutman Pepper litigators Cal Stein, Chris Brolley, and Mia Marko discuss the very recently released NCAA guidance that clarifies its interim NIL policy. The NCAA breaks down this new clarifying guidance into several sections, offering exemplary dos and don'ts for each.
Podcast Sections
- Introduction/Structure of the NCAA Clarifying Guidance (2:30)
- Institutional Support for Student NIL Activity (7:59)
- Permissible Facilitation and Assistance (9:21)
- Impermissible Facilitation and Assistance (14:55)
- Institutional Support for NIL Entity/Collective (16:04)
- Permissible Facilitation of Contributions to NIL Entity/Collective (17:36)
- Impermissible Contributions to NIL Entity/Collective (19:21)
- Negotiations, Revenue Sharing, Compensation (20:38)
- Key Takeaways (22:50)
The Highway to NIL Podcast analyzes the legal landscape concerning college athletics and the regulation of name, image, and likeness (NIL) rights of student athletes. The podcast provides key insights into the current state of affairs, focusing on the NIL guidance and policies coming directly from the NCAA; the various passed and amended state NIL laws; and NIL enforcement, including how the NCAA, state attorneys generals, and other regulators may investigate and punish schools for NIL violations.
Episode 3: NIL Enforcement
In this third installment, Troutman Pepper litigators Cal Stein and Chris Brolley discuss the current state of NIL enforcement, as well as the potential future of NIL enforcement and regulation. Specific topics include:
- Current State of NIL Enforcement (0:56)
- NCAA Enforcement Letter (3:56)
- What's Next: Predictions for Future NIL Enforcement Activities
- Use of "Circumstantial Evidence" to Prove an "Inducement" (6:10)
- NIL Payments Exceeding Fair Market Value (9:16)
- NIL Deals That Involve Institutions and/or Boosters (12:19)
- Timing of NIL Deals and School Enrollment (14:05)
Join Troutman Pepper White Collar and Government Investigation Partners Callan Stein, Miranda Hooker, and Allison DeLaurentis for a podcast discussion on the DOJ's updated guidelines regarding corporate criminal enforcement. These guidelines take a tougher stance on white collar crime and a more aggressive approach to prosecution. During this podcast, our speakers summarize the guidance and revisions in each area addressed by the DOJ, while also discussing practical tips and recommendations for companies on how to mitigate risks by improving and enhancing internal controls and policies.
Specific topics include:
- DOJ Guidance Generally (2:40)
- Topic #1: Individual Accountability (6:19)
- Topic #2: Corporate History of Misconduct (10:20)
- Topic #3: Self-Disclosures (15:45)
- Topic #4: Compliance Monitors (17:47)
- Topic #5: Corporate Culture (20:10)
- Practical Implications of the Guidance (23:43)
*Kathleen Callahan is not admitted to practice law in any jurisdiction.
The Highway to NIL Podcast analyzes the legal landscape concerning college athletics and the regulation of name, image, and likeness (NIL) rights of student athletes. The podcast provides key insights into the current state of affairs, focusing on the NIL guidance and policies coming directly from the NCAA; the various passed and amended state NIL laws; and NIL enforcement, including how the NCAA, state attorneys general, and other regulators may investigate and punish schools for NIL violations.
Episode 2: State Laws on NIL
Join Troutman Pepper litigators Cal Stein and Chris Brolley for a podcast series analyzing the legal landscape surrounding NIL rights for student athletes.
In this second installment, we analyze the myriad state laws associated with NIL rights and laws, including common elements and differences across states. Specific topics include:
- Overview of State NIL Legislation (0:54)
- Common Elements in State NIL Laws
- Fair Market Value for NIL Compensation (5:33)
- Compensation From Boosters/Third Parties (7:24)
- Institutional Facilitation of NIL Opportunities (8:27)
- Student Athlete Use of Institutional IP (10:18)
- Timing of NIL Deals (11:31)
- Limits on Professional Representation (Agents) (12:57)
- Jurisdiction: Which State Laws Apply (13:40)
- Conflicts Between State Laws and NCAA Guidance (16:38)
The Highway to NIL Podcast analyzes the legal landscape concerning college athletics and the regulation of name, image, and likeness (NIL) rights of student athletes. The podcast provides key insights into the current state of affairs, focusing on the NIL guidance and policies coming directly from the NCAA; the various passed and amended state NIL laws; and NIL enforcement, including how the NCAA, state attorneys general, and other regulators may investigate and punish schools for NIL violations.
Join Troutman Pepper litigators Cal Stein and Chris Brolley for a podcast series, analyzing the legal landscape surrounding NIL rights for student athletes.
In this first installment, we delve deep into the current NCAA guidance on NIL rights and laws. Specific topics include:
- How We Arrived Here: A Brief History of the NIL (2:11)
- The NCAA Interim Policy on the NIL (3:53)
- NCAA Guidance on Third-Party Involvement in the NIL (Boosters) (9:23)
- NIL Deals for International Students (13:18)