ERISA advisory *

USA - April 23 2013
The US Supreme Court upholds health plan's right to damages recovered from third parties, but employers should carefully review plan terms. In a…

Co-authors: Edward R. Mackiewicz, Paul J. Ondrasik Jr., Eric G. Serron .

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ERISA advisory *

USA - January 28 2013
The Internal Revenue Service (IRS) modifies and updates plan qualification correction programs, making many relatively minor, but also a few…

Co-authors: Edward R. Mackiewicz.

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Expanded Roth conversion opportunity for retirement plan participants *

USA - January 11 2013
The new “fiscal cliff” legislation (the American Taxpayer Relief Act of 2012) expands opportunities for converting 401(k) plan accounts into “Roth…

Co-authors: Anne E. Moran, Edward R. Mackiewicz, Misty A. Leon, Melanie Nussdorf , Don Wellington.

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PBGC relaxes its enforcement of §4062(e) shutdown liability *

USA - November 29 2012
After years of disuse, ERISA §4062(e) came to life a few years ago, when the Pension Benefit Guaranty Corporation began seeking settlements from defined benefit plan sponsors in cases where more than 20% of active participants separated from service as the result of a cessation of operations at a facility.

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PBGC’s position that a private equity fund is a “trade or business” fails its first court test *

USA - November 29 2012
PBGC’s position that a private equity fund is a “trade or business” fails its first court test

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