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IRS Re-Opens the Door to Retiree Lump Sum Windows

USA - April 30 2019 The IRS recently issued Notice 2019-18, reversing its prior position set forth in Notice 2015-49 that offering retirees in pay status the opportunity…

Kenneth A. Raskin

Buyer Beware! Purchasers in Asset Sales Liable for Multiemployer Pension Plan Withdrawal Liability

USA - December 28 2015 Two recent appellate court decisions have made it easier for multiemployer pension plans to impose withdrawal liability on a purchaser in an asset…

Final Section 162(m) regulations clarify exceptions to $1 million deduction limit

USA - August 28 2015 Section 162(m) of the Internal Revenue Code ("Section 162(m)") limits the tax deduction that a publicly held corporation may take with respect to…

Extra! Extra! FASB eliminates extraordinary items; impact on Section 162(m) plans

USA - March 31 2015 Public company incentive plans that are designed to comply with the "performance-based compensation" rules under Section 162(m) of the Internal…

Supreme Court sets new standards for ERISA stock-drop cases

USA - July 31 2014 In the Fifth Third Bancorp v. Dudenhoeffer decision issued June 25, 2014, the Supreme Court unanimously rejected the "Moench presumption", a…