We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 170

Interest rates assumptions and withdrawal liability: consistency is key
  • Fox Rothschild LLP
  • USA
  • August 29 2012

For employers that withdraw from a multiemployer pension plan, it is now very common that they encounter withdrawal liability


Know your role: am I a "settlor" or a "fiducary"?
  • Fox Rothschild LLP
  • USA
  • March 8 2012

When making decisions about benefit plans, plan sponsors should at least take some time to consider what role they are playing


I can't find my spouse: QJSA waivers for disappearing spouses
  • Fox Rothschild LLP
  • USA
  • May 29 2012

I can't find my spouse: believe it or not, benefit plan administrators hear that statement on a regular basis


A quick look at withdrawal liability for employers in the building and construction industry
  • Fox Rothschild LLP
  • USA
  • May 10 2012

Employers who contribute to multiemployer pension funds are more and more concerned with unfunded liability and potential withdrawal liability


So what does non-discrimination mean? Health care reform and Section 105(h)
  • Fox Rothschild LLP
  • USA
  • November 8 2010

One of the things that PPACA (or health care reform, or even "Obamacare") adds to the mix of plan administration is the concept that insured health plans will now be subject to "discrimination testing" under IRS Code Section 105(h


Variety is the spice of life, at least to avoid fiduciary breach claims
  • Fox Rothschild LLP
  • USA
  • September 13 2011

Are your 401(k) fees too high?


IRS explains nonspousal rollover distributions
  • Fox Rothschild LLP
  • USA
  • January 6 2010

Non-spousal rollovers were not available before the new Pension Protection Act provision, which became effective for distributions made after December 31, 2006


DOL proposes new rule for defining "fiduciaries"
  • Fox Rothschild LLP
  • USA
  • October 26 2010

The US Department of Labor's Employee Benefits Security Administration has announced a proposed rule to update the definition of "fiduciary."


Did you get a 401(k) compliance questionnaire? Don't ignore it!
  • Fox Rothschild LLP
  • USA
  • November 16 2010

In May of this year, the IRS began issuing "Compliance Questionnaires" to some 1,200 401(k) plan sponsors


Get tested! Non-discrimination and self-funded health plans
  • Fox Rothschild LLP
  • USA
  • September 11 2012

Health care reform has really opened up the flood gates of discussion about discrimination testing