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Weathering the storm: recent decision creates additional cash requirements to reorganize

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • April 30 2009

On April 8, 2009, the Second Circuit Court of Appeals issued a ruling that creates an additional hurdle for companies providing single-employer pension funds when seeking to reorganize through a bankruptcy

IRS releases final regulations on the comparable effectiveness fee

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • December 21 2012

The U.S. Internal Revenue Service ("IRS") recently released final regulations regarding the "comparable effectiveness fee" applicable to certain health

Department of Labor proposes rule to speed distributions to participants of plans sponsored by bankrupt companies

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • December 22 2012

The U.S. Department of Labor's Employee Benefits Security Administration announced a proposed rule that would expand its Abandoned Plan Program to include

Weathering the storm: retiree benefits and Section 1114

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • May 27 2009

Retiree benefits are often a central issue in bankruptcy cases

COBRA subsidy extended - prompt action required

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • December 29 2009

On December 19, 2009, the Department of Defense Appropriations Act of 2010 (the "Act") extended the COBRA continuation coverage subsidy, which originally was due to expire at the end of 2009

Weathering the storm: options to remove liabilities for high retiree medical costs from a company’s balance sheet: VEBAs

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • June 19 2009

High legacy costs for retiree medical benefits, along with Financial Accounting Standards Board Standard No. 158, which requires balance sheet recognition of such liability, has forced many companies to face the true size of the retiree medical obligations and to consider ways to reduce or limit costs

IRS issues proposed rules for new Medicare tax on high wage earners’ net investment income; whether tax applies to 404(k) dividends is unclear

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • January 3 2013

The U.S. Internal Revenue Service ("IRS") recently issued proposed regulations regarding a new 3.8 percent Medicare tax on the "net investment income" of

IRS eliminating Form 5500 proposed penalty notices

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • December 21 2012

The IRS announced on December 7 that it is eliminating proposed penalty notices relating to Form 5500 filings in an effort to reduce processing costs

Year-end changes needed for some 162(m) performance-based compensation plans

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • December 8 2009

Publicly held corporations may need to adopt an amendment by December 31, 2009 for certain performance-based compensation plans and agreements, including incentive compensation and equity plans and executive employment agreements

There’s still time! Correct Code Section 409A violations by December 31, 2009

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • December 7 2009

Employers have until December 31, 2009 to take advantage of opportunities to avoid the 20 and other penalty taxes that otherwise would be imposed by Section 409A of the Internal Revenue Code

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