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Results: 1-10 of 36

Transit benefits - January 31 deadline

  • Baker & McKenzie
  • -
  • USA
  • -
  • January 22 2013

The American Taxpayer Relief Act of 2012, which was signed into law on January 2, 2013, retroactively raised the limit on pre-tax transit benefits

UK pension schemes will be protected from FATCA

  • Baker & McKenzie
  • -
  • United Kingdom, USA
  • -
  • November 12 2012

HMRC has published a consultation paper on the implementation of the UK-US FATCA Agreement (the "Agreement") which was signed on September 12, 2012

Last chance to fix Code Section 409A problems with release provisions

  • Baker & McKenzie
  • -
  • USA
  • -
  • October 31 2012

2012 is the last chance to take advantage of an IRS correction program generally allowing penalty-free correction of Code Section 409A problems caused by conditioning the payment of deferred compensation on receipt of a release of claims

ERISA quarterly

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 13 2012

The 200-page U.S. Supreme Court decision in National Federation of Independent Business v. Sebelius upholding the constitutionality of the Patient Protection and Affordable Care Act, has something for everyone

Recent developments for the second quarter 2012

  • Baker & McKenzie
  • -
  • Argentina, Belgium, China, European Union, France, India, Ireland, Israel, Japan, Malaysia, United Kingdom, USA
  • -
  • September 10 2012

Summer usually brings a lull in stock plan activity as companies complete the proxy season, say-on-pay votes and plan amendments

PBGC changes enforcement approach on Section 4062(e)

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 6 2012

The Pension Benefit Guaranty Corporation (“PBGC”) has modified its enforcement strategy regarding ERISA Section 4062(e

Supreme Court holds PPACA constitutional time for employers to get back to work

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 6 2012

In its decision published June 28, 2012, the Supreme Court held that the individual insurance mandate under the Patient Protection and Affordable Care Act of 2010 (“PPACA”) is constitutional, thus allowing the Court to hold that the remainder of PPACA also is constitutional (with one exception related to the Medicaid mandate, which does not have a direct impact on employers

Deadline for participant fee disclosure quickly approaching

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 6 2012

ERISA fee disclosure requirements now require plan administrators of participant-directed individual account plans to provide participants with annual and quarterly planrelated disclosures (i.e., general plan information, administrative expense information and individual expense information) and disclosures relating to plan investment alternatives

The move toward pension de-risking continues

  • Baker & McKenzie
  • -
  • USA
  • -
  • September 6 2012

Another high profile company moved to de-risk its defined benefit pension plan by reducing its size through the offer of one-time lump sum benefit payments to retirees already in pay status

ERISA quarterly

  • Baker & McKenzie
  • -
  • USA
  • -
  • August 29 2012

Baker & McKenzie's ERISA Quarterly discusses how recent ERISA developments may impact employers and offers practical legal strategies and planning tips to help plan sponsors minimize the risk of costly litigation and proactively manage fiduciary risk

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