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Christopher G. Guldberg Baker McKenzie

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Do you need an investment policy for your retirement plans?

USA - August 3 2017 Pursuant to Department of Labor guidance, a “statement of investment policy” provides fiduciaries responsible for plan investments with written...

Opportunity for Comment on IRS Tax Agenda and “Burdensome” Compensation-Related Tax Regulations

USA - July 25 2017 On April 21, 2017, the Trump Administration issued Executive Order 13789, which instructed the IRS to review all “significant tax regulations” issued...

Alexandra Minkovich, Victor Flores, Sinead M. Kelly, Anne G. Batter, Maura Ann McBreen.

The SEC's CEO Pay Ratio Disclosure Rule - Strategies for Dealing with Non-US Employees

USA - May 31 2017 Companies preparing CEO pay ratio disclosure for the 2018 proxy season should not assume they will be able to rely on the Privacy Exemption with...

Yana Komsitsky, Craig A. Roeder, Victor Flores, Sinead M. Kelly, Amy C. de La Lama, Bernard (Brian) L. Hengesbaugh, Maura Ann McBreen.

Managing ERISA Fiduciary Risk: The Importance of Committee Charters

USA - April 13 2017 The establishment of prudent processes is a fundamental element of appropriately discharging fiduciary duties under ERISA. Where a committee acts as...

Subsidizing COBRA For Senior Execs If You Are Self-Insured

USA - March 28 2017 Where you have employer subsidized self-insured medical benefits being provided to highly compensated individuals (“HCIs”) after employment and that...