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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

IRS provides guidance on lump sum window periods for defined benefit plans

USA - July 26 2012 This spring, Ford Motor Company and General Motors made headlines by announcing that they intended to reduce pension liability by offering a “window opportunity” to permit retirees and terminated vested participants to elect a cash out of their pension benefits.

Fredric S. Singerman

HHS Fact Sheet on Your Employees’ and Clients’ Rights under HIPAA to Access their Health Information

USA - March 1 2016 The Health Insurance Portability and Accountability Act of 1996 (HIPAA), Public Law 104-191, contains extensive rules designed to limit access by…

Craig B. Simonsen

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

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