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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, John B. Brescher, Jr., Kevin A. Brown.


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, John B. Brescher, Jr., Kevin A. Brown.


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, John B. Brescher, Jr., Kevin A. Brown.