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Results: 1-10 of 32

Fiduciary risks involved in transferring assets from a seller’s 401(k) plan to the buyer’s plan
  • McDermott Will & Emery
  • USA
  • July 15 2015

In many transactions, particularly those where the buyer is a portfolio company of a private equity fund, the buyer agrees to cause its 401(k) plan


Fiduciary risks involved in transferring assets from a seller’s 401(k) plan to the buyer’s plan
  • McDermott Will & Emery
  • USA
  • June 2 2015

In many transactions, particularly those where the buyer is a portfolio company of a private equity fund, the buyer agrees to cause its 401(k) plan


ERISA Section 4062(e) significantly reformed effective December 16, 2014
  • McDermott Will & Emery
  • USA
  • January 27 2015

On December 16, 2014, President Obama signed into law the Consolidated and Further Continuing Appropriations Act, which contains provisions that


PBGC intends to monitor lump-sum and annuity cashouts under defined benefit plans
  • McDermott Will & Emery
  • USA
  • October 2 2014

The Pension Benefit Guaranty Corporation (PBGC) stated in a filing published in the Federal Register on September 23, 2014, that it intends to


PBGC announces 2014 moratorium on ERISA Section 4062(e) enforcement actions
  • McDermott Will & Emery
  • USA
  • July 10 2014

On July 8, 2014, the Pension Benefit Guaranty Corporation (PBGC) issued a press release announcing a moratorium on its enforcement of Employee


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