We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Articles

Results 1 to 5 of 35
Most popular |Most recent


ERISA applied to deferred compensation plan

USA - August 29 2014 Last month, the U.S. Court of Appeals for the Fifth Circuit found in Tolbert v. RBC Capital Markets that a nonqualified deferred compensation plan...

Emily Meyer.

Fatal blow to healthcare reform? Courts split on federal tax credit

USA - August 29 2014 On July 22, 2014, two federal courts came down on opposite sides of an issue that may have far-reaching consequences about the future of the Patient...

Robert R Gorman (Ryan).

Mitigating longevity risk in DC plans

USA - July 31 2014 401(k) participants face the risk of outliving retirement assets. However, earlier this month, the Internal Revenue Service and the Treasury...

James P. Cowles.

Updated model COBRA and CHIPRA notices

USA - June 30 2014 Since January 1, 2014, individuals and employees have been able to purchase medical health insurance coverage through federal and state exchanges...

Robert R Gorman (Ryan).

Update on 401(k) plan errors

USA - June 30 2014 The Internal Revenue Service ("IRS") recently updated its informal guidance about 401(k) plan errors. The updated materials contain simple guidance...

Emily Meyer.