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The Connecticut Division Statute: Overview and analysis
  • Eversheds Sutherland (US) LLP
  • USA
  • June 4 2018

Connecticut's Act Authorizing Domestic Insurance Companies to Divide (Public Act No. 17-2, the Division Statute) took effect on October 1, 2017. The


Basic-Supplemental Life Insurance Plan Pricing Structure Upheld in ERISA Class Action
  • Eversheds Sutherland (US) LLP
  • USA
  • May 4 2016

An employee benefit plan that includes an alleged subsidization component for its basic and supplemental options is neither prohibited by the


Connecticut “WREITs” guidance for REITs and economic nexus
  • Eversheds Sutherland (US) LLP
  • USA
  • January 20 2011

Recently, the Connecticut Department of Revenue Services issued an informational publication explaining its position on the application of the Connecticut Corporate Business Tax on real estate investment trusts (REITs) and revised a previously issued publication on the implications of the state’s economic nexus provisions to foreign (non-U.S.) companies.


Connecticut issues guidance on new “factor presence” nexus standard
  • Eversheds Sutherland (US) LLP
  • USA
  • October 18 2010

The Connecticut Department of Revenue recently issued an Informational Publication (Publication) on September 23, 2010, to provide guidance on its new "economic nexus" standard, effective for tax years beginning on or after January 1, 2010.


Connecticut hedge fund conflicts of interest bill advances
  • Eversheds Sutherland (US) LLP
  • USA
  • June 3 2009

The Senate of the State of Connecticut passed a bill called “An Act Concerning Hedge Funds” (SB 953) that would require investment advisers to hedge funds located or doing business in that state to inform investors about any material conflicts of interest.


Summary judgment for 401(k) plan sponsor in ERISA revenue sharingexcess fee litigation
  • Eversheds Sutherland (US) LLP
  • USA
  • March 9 2009

On March 3, 2009, the U.S. District Court for the District of Connecticut granted summary judgment for the plan sponsor and related defendants on claimed ERISA violations for alleged revenue sharing and excessive fees in connection with plan investment options.



Matthew L. Hazlett
  • Eversheds Sutherland (US) LLP