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5th Circuit Joins Sister Circuits in Applying De Novo Standard of Review for Denial of Claims Cases

USA - April 11 2018 On March 1, 2018, the United States Court of Appeals for the Fifth Circuit, sitting en banc, issued an opinion in Ariana M. v. Humana Health Plan of...

Michael B. Bennett, Aaron Streett, Matthew G. Sheridan, Travis J. Sales, Tina Q. Nguyen.

PBGC Expands Missing Participants Program to Include Terminated 401(k) Plans

USA - February 2 2018 The Pension Benefit Guarantee Corporation (the “PBGC”) recently issued a final rule that expands its Missing Participants Program (the “Program”) to...

Gabriela Alvarez, J. Rob Fowler, Gail W. Stewart, Eric Winwood, David Schiller.

Tax Reform Act - Impact on Executive Compensation

USA - December 20 2017 The Act (formerly known as the Tax Cuts and Jobs Act or the "Act") makes several changes to Section 162(m) of the Internal Revenue Code of 1986, as...

J. Rob Fowler, Gail W. Stewart, Eric Winwood, David Schiller.

One Step Closer to Tax Reform - Senate Passes Bill, International Tax Provisions at Odds with Bill Passed by the House

USA - December 2 2017 The Senate has now passed its own version of the "Tax Cuts and Jobs Act" tax reform bill. The two tax reform bills passed by the House and the Senate...

Josh Mandell, Robert W. Phillpott, Keri D. Brown, Ronald W. Kesterson, Renn G. Neilson, Matt Hunsaker, Jon Lobb, J. Rob Fowler, Jeff Munk.

IRS Guidance on Missing Plan Participants and Required Minimum Distributions

USA - November 15 2017 A recently issued IRS internal memorandum provides guidance that addresses when IRS examiners should pursue potential penalties for failure to begin...

J. Rob Fowler, Gail W. Stewart, Eric Winwood, David Schiller.