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Fifth Circuit Rules that Project Completion Bonus is Not an ERISA Severance Plan

USA - April 1 2021 Whether a one-time payment of benefits constitutes an employee benefit plan under ERISA has been the source of some consternation in the courts for…

Russell L. Hirschhorn, Sydney Juliano

What Happens Abroad, Apparently Does Not Stay Abroad - DOL Revokes Trump Administration Guidance That Provided Relief to QPAMs for Convictions Under Foreign Law

USA - March 30 2021 On November 3, 2020, the U.S. Department of Labor’s Office of the Solicitor of Labor (the “DOL”) issued an opinion letter (the “2020 Letter”) to the…

Ira G Bogner, Kaitlin E. Hulbert, Robert M. Projansky, Adam W Scoll, Steven D Weinstein

DOL Will Not Enforce Trump Administration’s ERISA “ESG” Investing and Proxy Voting Rules

USA - March 10 2021 On March 10, 2021, the U.S. Department of Labor (the “DOL”) issued a statement that it intends to revisit its final rules issued late last year on…

Ira G Bogner, Russell L. Hirschhorn, Adam W Scoll

Biden Administration Requests Review of DOL’s Final “ESG” Rules for ERISA Fiduciaries - What Does that Mean for the DOL’s Final Proxy Voting Rules?

USA - February 5 2021 On October 30, 2020, the U.S. Department of Labor (the “DOL”) issued a final rule on “ESG” investing (summarized here) which requires ERISA plan…

Ira G Bogner, Adam W Scoll

Regulations on Executive Compensation Excise Tax (Section 4960) for Tax-Exempt Employer and Their Affiliates Finalized

USA - February 2 2021 Employers that are tax-exempt or have tax-exempt affiliates (for example, a foundation) should pay close attention to a 21% Excise tax under Section…

Katrine Berger, James R Huffman, Amanda H Nussbaum