Jonathan D. Karelitz
Seyfarth Shaw LLP
Articles
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…
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…
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…
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…
"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…
