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New Year, New World: A Short Guide to the SECURE Act for Retirement Plan Sponsors and Administrators

USA - January 7 2020 The SECURE Act, included as part of the Further Consolidated Appropriations Act, 2020, was signed into law on December 20, 2019...

Paul M. Hamburger, Steven D Weinstein.

New IRS Guidance for Tax-Exempt Entities Funding Employee Benefits

USA - December 23 2019 The IRS recently released a final regulation clarifying how voluntary employees’ beneficiary associations (VEBAs) and supplemental unemployment...

Paul M. Hamburger.

First Circuit Reverses District Court’s “Partnership-in-Fact” Holding and Finds Private Equity Funds Not Part of Controlled Group and Not Liable for Portfolio Company’s Pension Liabilities

USA - November 27 2019 Last Friday, the U.S. Court of Appeals for the First Circuit ruled that two co-investing Sun Capital private equity funds had not created an implied...

Timothy W Mungovan, William D Dalsen, Ira M Golub, Ira G Bogner, Justin S Alex.

Sun Capital Update: First Circuit Reverses District Court’s “Partnership-in-Fact” Holding and Finds Private Equity Funds Not Part of Controlled Group and Not Liable for Portfolio Company’s Pension Liabilities

USA - November 27 2019 Last Friday, the U.S. Court of Appeals for the First Circuit ruled that two co-investing Sun Capital private equity funds (the Sun Funds)...

Ira M Golub, Ira G Bogner, Adam W Scoll, Justin S Alex.

Guide to DOL’s New “Notice and Access” Proposal for Electronic Delivery

USA - October 30 2019 On October 23, 2019, the Department of Labor published a new proposed regulation that paves the way for “notice and access” electronic delivery of...

Seth J Safra.