DOL audit letters requesting proof of compliance with health care reform requirements *

USA - February 19 2013
The U.S. Department of Labor (DOL) audits already evaluate a company's compliance on a spectrum of laws, statutes and regulations. However, the DOL…

Co-authors: Mary K. Samsa, Susan M. Nash.

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DOL revises guidance on participant fee disclosures for brokerage window investments *

USA - August 7 2012
The U.S. Department of Labor (DOL) recently issued new and welcome guidance for fiduciaries of account-based retirement plans by withdrawing its controversial guidance on fee disclosures for brokerage windows, self-directed brokerage accounts and similar arrangements (SDBAs).

Co-authors: Diane M. Morgenthaler, Elizabeth A. Savard.

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Recent case highlights split of authority on whether corporate agreements can amend employee benefit plans *

USA - May 15 2012
The U.S. Court of Appeals for the Fifth Circuit recently held that a paragraph in an asset purchase agreement qualified as an amendment to an employee benefit plan, highlighting a split between circuits of the U.S. Courts of Appeal.

Co-authors: Paul J. Compernolle, Michael T. Graham.

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IRS publishes new Form 5300 and instructions *

USA - October 19 2011
The Internal Revenue Service (IRS) recently published a revised form and instructions for Form 5300, Application for Determination for Employee Benefit Plan. 

Co-authors: Diane M. Morgenthaler, Stephen Pavlick, PC.

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Third Circuit holds that a portion of post-petition withdrawal liability in bankruptcy is entitled to priority over general unsecured claims *

USA - October 3 2011
Recently, the Third Circuit held that withdrawal liability triggered after a bankruptcy filing date may be apportioned to pre- and post-petition service for the debtor, and that the withdrawal liability attributable to post-petition service may be entitled to priority over general unsecured claims under the Bankruptcy Code. 

Co-authors: Raymond M. Fernando, Michael T. Graham, Maureen O'Brien.

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