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SEC Reopens Comment Period for Pay-for-Performance Proxy Disclosure

USA - March 21 2022 Back in 2015, the U.S. Securities and Exchange Commission (“SEC”) issued proposed rules on the pay-for-performance disclosure…

Candace L. Quinn

Extended Loan Rollover Timeline: More Flexibility for Participants and More Complexity for Plan Administrators

USA - February 10 2021 The IRS released final regulations, under T.D. 9937, that generally adopt the proposed rules relating to qualified plan loan…

Lauren Salas-Mationg

To Disclose Or Not During ERISA Administrative Review — The Fourth Circuit Weighs In With An Affirmative Answer

USA - October 2 2019 Synopsis: A recent 4th Circuit decision reiterates the importance of aligning a plan fiduciary’s administrative claim and appeal review process with…

Mark Casciari

With IRS Retraction, Lump Sum Buyout Opportunities for Retirees Are Permitted Once Again

USA - March 11 2019 On March 6, 2019, the IRS announced its intention to abandon further efforts, at least temporarily, to prohibit defined benefit plans from offering…

Ryan C. Tzeng

"It all sounds very reasonable..." New SEC Guidance Emphasizes Reasonableness and Flexibility in CEO Pay Ratio Disclosure

USA - September 27 2017 On September 21, 2017, the Securities and Exchange Commission (the “SEC”) published an interpretative release and related compliance and disclosure…

Michael T. Dunn