Ray of light—recent decision rejects ERISA “controlled group” liability for a private equity fund *

USA - November 5 2012
Contrary to the views of the Pension Benefit Guaranty Corporation (“PBGC”), a Federal district court recently held that the investment activities of a private equity fund do not constitute a “trade or business” for purposes of assessing ERISA “controlled group” liability under a portfolio company’s pension plans.

Co-authors: Agatha Kluk, Jonathan F. Lewis, Elizabeth Pagel Serebransky.

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Who's your granddaddy? Is your medical plan really exempt from healthcare reform? *

USA - October 23 2012
Now that the Supreme Court has upheld the Patient Protection and Affordable Care Act of 2010 (the “ACA”), many employers are scrambling to ensure that their medical plans comply or will be ready to comply with the law as the various provisions of ACA become effective.

Co-authors: Charles E. Wachsstock.

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Year-end deadline to fix Section 409A release language *

USA - October 3 2012
It’s been a quiet year for Section 409A of the Internal Revenue Code.

Co-authors: Charles E. Wachsstock.

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Woo-hoo, we got a rebate! What can employers do with medical loss ratio rebates? *

USA - July 27 2012
Employers that fully insure their employee health care benefits may have received, or may soon receive, a "medical loss ratio" rebate from their insurance provider.

Co-authors: Charles E. Wachsstock.

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JOBS Act requires less work: scaled-down compensation disclosure for "emerging growth companies" *

USA - April 18 2012
The Jumpstart Our Business Startups Act (the “JOBS Act”), as signed by President Obama, reduces the amount of executive compensation disclosure that is required of “emerging growth companies” in their proxy statements.

Co-authors: Charles E. Wachsstock, Alicia C. McCarthy, Jonathan F. Lewis, Elizabeth Pagel Serebransky.

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