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USA - January 18 2013
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law.[1] ATRA, adopted as an alternative to stepping…
USA - November 15 2012
The Treasury Department and the IRS have provided favorable transition relief for correcting arrangements that impermissibly condition the payment of nonqualified deferred compensation on a service provider's completion of certain employment-related actions (such as the execution of a non-competition agreement, non-solicitation agreement or release of claims).
USA - July 13 2012
On July 6, 2012, President Obama signed into law the Moving Ahead for Progress in the 21st Century Act ("MAP-21"), a transportation bill that contained revenue-generating pension provisions that are particularly relevant for sponsors of defined benefit pension plans.
USA - June 20 2012
The U.S. Department of Labor's ("DOL") final regulations (the "Final Regulations") under Section 408(b)(2) of ERISA (the "necessary services exemption") will go into effect on July 1, 2012.
USA - May 23 2012
On May 7, 2012, the U.S. Department of Labor ("DOL") published guidance in the form of frequently asked questions ("FAQs") relating to the participant-level fee disclosure requirements contained in the final regulations issued under Sections 404(a) and 404(c) of the Employee Retirement Income Security Act of 1974 ("ERISA") (the "Participant Disclosure Regulation").
