Employee benefits issues in spin-offs *

USA - April 29 2013
In a corporate spin-off, both the existing company and the new company (spinco) must consider the implications for employees, employee benefit plans…

Co-authors: Jeffrey M. Holdvogt.

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DOL releases informal guidance addressing fiduciary responsibilities with respect to target date funds *

USA - March 18 2013
Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target date fund (TDFs)…

Co-authors: Ashley J. McCarthy, Anne S. Becker, Karen A. Simonsen.

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Results of state voter referendums on same-sex marriage: implications for employee benefit plans *

USA - November 12 2012
Voters in Maine, Maryland and Washington approved the legalization of same-sex marriage in their states. 

Co-authors: Todd A. Solomon, Brian J. Tiemann.

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Recent case suggests how private equity funds can protect against unfunded pension liabilities of portfolio companies *

USA - November 6 2012
A recent decision by the U.S. District Court of Massachusetts specifically rejects the 2007 Pension Benefit Guaranty Corporation opinion that private equity funds can be a “trade or business” potentially subject to joint and several liability for a portfolio company’s unfunded pension liabilities.

Co-authors: Laurence R. Bronska, Nancy S. Gerrie, Andrew C. Liazos, Maureen O'Brien.

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New proposed Section 83 regulations clarify what constitutes a substantial risk of forfeiture *

USA - May 30 2012
Earlier today, the Internal Revenue Service (IRS) released new proposed Section 83 regulations, which clarify several points.

Co-authors: Andrew C. Liazos.

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