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Results: 1-10 of 25

PBGC releases revised proposed regulations addressing reportable event requirements under ERISA

  • McDermott Will & Emery
  • -
  • USA
  • -
  • June 13 2013

Section 4043 of the Employee Retirement Income Security Act of 1974 (ERISA) requires pension plan sponsors to report a variety of corporate and plan

Recent case suggests how private equity funds can protect against unfunded pension liabilities of portfolio companies

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 6 2012

A recent decision by the U.S. District Court of Massachusetts specifically rejects the 2007 Pension Benefit Guaranty Corporation opinion that private equity funds can be a “trade or business” potentially subject to joint and several liability for a portfolio company’s unfunded pension liabilities

New notice requirements effective November 1, 2012, for single employer pension plans with funding-related restrictions

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 30 2012

Recently the Internal Revenue Service provided the first set of guidance on the new notice requirements for single employer defined benefit plans subject to funding-related restrictions under Section 436 of the Internal Revenue Code

New guidance on Affordable Care Act provisions issued

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 4 2012

Recent guidance issued by the Departments of Health and Human Services and Labor and the Internal Revenue Service clarifies health care reform rules regarding waiting periods and the definition of full-time employee for purposes of the employer requirement to provide health care coverage beginning in 2014

Key employee benefit considerations for private equity acquisitions

  • McDermott Will & Emery
  • -
  • USA
  • -
  • June 21 2012

Legal review of employee benefit plan issues represents a key opportunity for private equity funds to protect and enhance the value of their investments

Recent PPACA guidance on new $2,500 health FSA limit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • June 5 2012

The Internal Revenue Service (IRS) recently released guidance on the implementation of the $2,500 limit on health flexible spending accounts (FSA) scheduled to go into effect in 2013

New guidance from the Department of Labor clarifies participant disclosure requirements

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 8 2012

In October 2010, the U.S. Department of Labor (DOL) issued final regulations requiring plan administrators to disclose certain plan and investment-related information, including fee and expense information, to participants and beneficiaries in 401(k) plans and other participant-directed individual account plans

Federal district court finds jurisdiction exists over foreign parent in pension plan liability suit

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 12 2012

A recent federal district court decision defeats a long-standing assumption that a foreign corporate parent would not be subject to personal jurisdiction for a suit seeking payment of pension liabilities merely by acquiring a U.S. subsidiary

IRS extends year-end deadline for pension plan amendments under Code Section 436

  • McDermott Will & Emery
  • -
  • USA
  • -
  • December 19 2011

The Internal Revenue Service recently extended the deadline for defined benefit plan sponsors to adopt amendments to comply with Section 436 of the Internal Revenue Code of 1986, as amended (the Code

Third Circuit holds that a portion of post-petition withdrawal liability in bankruptcy is entitled to priority over general unsecured claims

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 3 2011

Recently, the Third Circuit held that withdrawal liability triggered after a bankruptcy filing date may be apportioned to pre- and post-petition service for the debtor, and that the withdrawal liability attributable to post-petition service may be entitled to priority over general unsecured claims under the Bankruptcy Code