Additional Medicare tax withholding required in 2013 *

USA - January 30 2013
Effective beginning January 1, 2013, under the Patient Protection and Affordable Care Act, US employers will be required to withhold an additional 0…

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401(k) plans with employer stock — watch your SPD disclosure *

USA - January 30 2013
Recent case law developments in the US have increased the potential ERISA fiduciary liability for US public companies that sponsor 401(k) plans and…

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2013 proxy season update - five key executive compensation considerations *

USA - January 28 2013
In addition to the normal disclosure required in the Compensation Discussion and Analysis (CD&A) portion of the annual proxy statement, companies…

Co-authors: Carol B. Samaan, Regina M. Schlatter.

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The Affordable Care Act ruling: how is your plan affected? *

USA - July 3 2012
The United States Supreme Court recently upheld the constitutionality of the Patient Protection and Affordable Care Act (the ACA).

Co-authors: Carol B. Samaan, Sandhya Chandrasekhar.

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New US retirement plan fee disclosure rules *

USA - May 10 2012
New rules require disclosures about fees under US tax-qualified retirement plans by both service providers to plans and plan sponsors.

Co-authors: Sandhya Chandrasekhar.

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