We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Results 1 to 5 of 10
Most popular |Most recent


IRS Permits Self-Certification for Late Rollovers to Qualified Retirement Plans

USA - October 4 2016 Generally, an amount distributed from a qualified retirement plan (including an employer-sponsored plan and an IRA) is excluded from income if it is...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, Meredith A. Walsh, John B. Brescher, Jr..


Private Equity Funds Liable for Portfolio Company's Pension Obligations

USA - April 7 2016 A U.S. District Court issued a ruling on March 28 that affects pension liabilities for private equity funds and their portfolio companies. Taken...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, Meredith A. Walsh, John B. Brescher, Jr..


Pension Plan Sponsors Beware: The Department of Labor Is Investigating Plans That Fail to Locate and Pay Benefits to Terminated Vested Participants

USA - March 22 2016 A Department of Labor ("DOL") official recently disclosed a new DOL investigation initiative focusing on the adequacy of defined benefit plan...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, Meredith A. Walsh, John B. Brescher, Jr..


A warning to 401(k) plan sponsors relying on third-party administrators (TPAs)

USA - April 13 2015 A recent news bulletin from the IRS serves as a cautionary reminder that plan sponsors retain responsibility for the proper administration of...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, John B. Brescher, Jr..


Employers: properly administer nonqualified deferred compensation plans, or you may be held liable to participants for adverse tax consequences

USA - February 20 2015 In the recent case of Davidson v. Henkel Corp., a federal district court found an employer, Henkel Corporation (“Henkel”), liable to nonqualified...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, John B. Brescher, Jr., Alan F. Kornstein.