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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…

Jonathan D. Karelitz

No Partnership, No Common Control, No Withdrawal Liability: Private Equity Funds Not Liable for Portfolio Company’s Multiemployer Plan Withdrawal Liability

USA - November 27 2019 Seyfarth Synopsis: The First Circuit reversed a district court’s ruling holding two Sun Capital private equity (PE) funds responsible for the…

Alan B. Cabral, Jessica M. Stricklin