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Benefit Plan Disclosure affected by SEC Staff Compliance and Disclosure Interpretations of Proxy Rules and Schedules 14A/C

USA - May 30 2018 The SEC staff regularly publishes “Compliance and Disclosure Interpretations” (C&DIs) on various securities matters. Recently, the staff issued new…

Taavi Annus, Steve Evans, Mark Stern

Seventh Circuit Holds that ERISA does not Preempt State “Slayer Statute”

USA - February 9 2018 We turn once again to the sad and difficult task that plan administrators face when distributing the benefits of a participant who has been murdered…

Meredith Jacobowitz, Jeffrey Russell

Changes to Executive Compensation: The Tax Cuts and Jobs Act’s Impact on Section 162(m)

USA - February 6 2018 On December 22, 2017, President Trump signed the bill popularly referred to as the “Tax Cuts and Jobs Act” (the “Act”) into law. The Act contains…

Steve Evans

Code Section 409A…Here Today but Possibly Gone Tomorrow and Other Proposed Changes in the Tax Cuts and Jobs Act

USA - November 9 2017 Last week the House unveiled its tax overhaul plan, the Tax Cuts and Jobs Act (“Act”). The Act’s proposals related to employee benefits and…

Serena F. Yee

Avoiding Beneficiary Befuddlement

USA - April 13 2017 Retirement plans are complicated creatures to administer so it perhaps is not surprising that the process of determining the beneficiary of a…

Richard L. Arenburg