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More Guidance on Section 409A

USA - December 5 2016 Last month, the IRS provided helpful guidance under Code Section 409A with the release of its Chief Counsel Advice 201645012 (the CCA). The CCA is…

Remember to File Your Determination Letter Applications as IRS 5-Year Program Comes to an End

USA - September 15 2016 Every five years plan sponsors of individually designed retirement plans should (it is not an absolute requirement) submit applications for…

Steve Flores, Christine S. Matott, Michael S. Melbinger

DOL Issues New Fiduciary Rule Under ERISA and New and Amended Class Prohibited Transaction Exemptions

USA - April 26 2016 Following a multi-year regulatory project intended to address conflicts of interest in the investment advice area, the Department of Labor (the DOL)…

Derek G. Barella, Shane W. Blackstone, John M. Dickman, Matthew Durham, Wood W. Lay

ERISA’s Two-Pronged Test for Pension Plan Withdrawal Liability

USA - April 5 2016 Two key questions drive the court’s determination of whether a private equity fund will be saddled with the ERISA pension liability of a bankrupt…

Eva Davis, Bradley S. Mandel

Key Takeaways

USA - April 5 2016 Although this case almost certainly will be appealed, there are several takeaways to consider while we await further guidance:…

Eva Davis, Bradley S. Mandel