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Unlocking the process Guide to ERISA individual prohibited transaction exemptions

USA - January 4 2022 One of the distinctive features of ERISA is its prohibition, in ERISA Section 406 as a matter of positive law and Internal Revenue Code Section 4975…

Adam B. Cohen, Carol T. McClarnon, W. Mark Smith, Bonnie R. Burke, Brenna M. Clark, Brittany Edwards-Franklin, Paul R. Lang, Deepa S. Menon, Caitlin G. Naylor, Laura A. Taylor, P. Bruce Wright

OSHA announces emergency temporary standard on COVID-19 vaccination and testing

USA - November 5 2021 On November 4, 2021, the Occupational Safety and Health Administration (OSHA) announced an “Emergency Temporary Standard” (ETS) on workplace safety…

Adam B. Cohen, Bonnie R. Burke, John T. Hays, Scott R. McLaughlin, Deepa S. Menon, Maria Cristina Ortegon, Laura A. Taylor, Marlene C. Williams, Michael J. Woodson

Executive decision: IRS finalizes section 162(m) regulations

USA - January 22 2021 On December 18, 2020, the Internal Revenue Service and Treasury Department issued final regulations under section 162(m) of the Internal Revenue Code…

Adam B. Cohen, Carol T. McClarnon, W. Mark Smith, William J. Walderman, Bonnie R. Burke, Brenna M. Clark, Brittany Edwards-Franklin, Paul R. Lang, Deepa S. Menon, Caitlin G. Naylor, Meredith L. O'Leary, Vanessa A. Scott, Laura A. Taylor

Lost and found: DOL issues guidance relating to missing participants

USA - January 15 2021 On January 12, 2021, the Department of Labor (DOL) released a triple shot of guidance related to helping retirement plan fiduciaries meet their…

Adam B. Cohen, Carol T. McClarnon, W. Mark Smith, William J. Walderman, Bonnie R. Burke, Brenna M. Clark, Brittany Edwards-Franklin, Paul R. Lang, Deepa S. Menon, Caitlin G. Naylor, Meredith L. O'Leary, Vanessa A. Scott, Laura A. Taylor

Square peg, round Thole: Supreme Court rules on ERISA pension claims

USA - June 4 2020 On June 1, 2020, the Supreme Court handed down a 5-4 decision holding that participants in a defined benefit pension plan who have been paid all of…

Adam B. Cohen, W. Mark Smith, William J. Walderman, Bonnie R. Burke, Brenna M. Clark, Brittany Edwards-Franklin, Paul R. Lang, Deepa S. Menon, Robert J. Neis, Meredith L. O'Leary, Jessica R. Rodgers, Vanessa A. Scott, Ryan M. Session, Katie L. Sint, Laura A. Taylor