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: 11-20 of 929

Protect your estate from beneficiary bankruptcy: lessons from Clark v. Rameker
  • Ryley Carlock & Applewhite
  • USA
  • September 16 2014

In the preparation of a comprehensive estate plan for a client, an attorney must consider the size of the estate, the manner in which assets are

Court rules that Detroit is eligible for Chapter 9 and that pensions may be impaired in Chapter 9
  • Cadwalader Wickersham & Taft LLP
  • USA
  • December 6 2013

On December 5, 2013, the U.S. Bankruptcy Court for the Eastern District of Michigan released its 143 page decision upholding the City of Detroit's

Sixth Circuit holds that supplemental unemployment compensation benefits are not ‘wages’ subject to FICA taxation
  • Pepper Hamilton LLP
  • USA
  • September 10 2012

In an important recent decision, United States v Quality Stores, Inc., et al., in which Pepper represented the prevailing party, the U.S. Court of Appeals for the Sixth Circuit held that supplemental unemployment compensation benefits (SUB payments) paid by a bankrupt company to its former employees were not wages subject to taxation under the Federal Insurance Contributions Act (FICA

Court rejects the "prudent investor rate" in favor of the PBGC discount rate
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 17 2010

A district court rejected the prudent investor rate theory and applied the Pension Benefit Guaranty Corporation (PBGC) discount rate to determine the amount of a PBGC termination liability claim

Another pension plan bites the dust
  • Porter Wright Morris & Arthur LLP
  • USA
  • August 12 2011

On Monday, August 8, 2011, United States Bankruptcy Court Judge Mary Walrath ruled that Harry & David Holdings Inc. the Oregon-based gourmet food and gift company, can terminate its pension plan as part of a pre-arranged bankruptcy plan and emerge from bankruptcy free of its accumulated pension liability

Illinois and New Jersey pension decisions: implications for bondholders
  • Arent Fox LLP
  • USA
  • July 8 2015

Two important and very different decisions regarding public pensions were recently issued by the Supreme Court of Illinois and the Supreme Court of

Euroresource--deals and debt
  • Jones Day
  • Netherlands, Spain, United Kingdom, USA
  • July 30 2013

On 26 July 2013, the French government filed an amicus curiae ("friend of the court") brief supporting Argentina's petition requesting the U.S

The First Circuit fires a shot across the bow of private equity funds: too much control of portfolio companies may lead to pension plan withdrawal liability
  • Jones Day
  • USA
  • November 21 2013

Few areas of law are as confusingor as important to understandas the growing intersection of employment and bankruptcy law. In recent

Court allows creditor to garnish top-hat plan benefits
  • Winston & Strawn LLP
  • USA
  • April 18 2013

In Sposato v. First Mariner Bank, 2013 WL 1308582 (D. Md. March 29, 2013), a federal district court allowed the creditor (First Mariner Bank) of a

Showdown in Stockton: CalPERS needs dentist and everyone else needs to talk
  • Squire Patton Boggs
  • USA
  • February 19 2015

Bankruptcy Judge Chris Klein recently issued his formal confirmation opinion in Stockton's Chapter 9 bankruptcy case. While there were no real