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Philadelphia: the most recent city to adopt paid sick leave requirements for some employers
  • Littler Mendelson PC
  • USA
  • November 10 2011

As of July 1, 2012, certain employers in Philadelphia will have to provide their employees with paid sick leave.

Government contractor qualifies for Texas’s sale-for-resale exemption
  • Winston & Strawn LLP
  • USA
  • June 27 2011

A recent decision by the Texas Court of Appeals, Combs v. Health Care Services Corporation, 2011 WL 1005419 (Tex. App. Mar. 16, 2011), clarified Texas’s sale-for-resale exemption to the state’s sales and use tax and held that a government contractor was entitled to a sales tax refund under the exemption.

Department of Labor releases final amendment to Prohibited Transaction Exemption 96-23
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 20 2011

The Department of Labor (DOL) has issued final amendments to Prohibited Transaction Exemption (PTE) 96-23, a class exemption that permits various transactions involving employee benefit plans whose assets are managed by in-house asset managers (INHAMs), provided the conditions of the exemption are met.

DOL finalizes amendment to INHAM prohibited transaction exemption
  • Reed Smith LLP
  • USA
  • May 18 2011

The Department of Labor ("DOL") has finalized an amendment to Class Prohibited Transaction Exemption ("PTE") 96-23, which expands the scope of permissible transactions permitted by employee benefit plans whose assets are managed by in-house asset managers ("INHAMs").

Special Purpose Vehicles
  • Squire Patton Boggs
  • United Kingdom
  • November 8 2010

The alarming rate at which defined benefit pension scheme deficits have increased over the last decade is not 'new' news: increasing life expectancy and volatile investment performance have seen sponsoring employers and trustees faced with the difficult job of plugging the gap through remedial action, in order to reduce (and hopefully eventually eliminate) such funding shortfalls.

The DOL adopts amendment to prohibited transaction Exemption 84-14
  • Cadwalader Wickersham & Taft LLP
  • USA
  • August 31 2010

On July 6, 2010 the DOL published in final form an Amendment (the "Amendment") to the QPAM Exemption (as amended, the "Amended Exemption") to permit a QPAM to utilize the relief provided by the exemption with respect to an employee benefit plan sponsored by the QPAM or any of the QPAM's affiliates.

Another 401(k) headache: covering leased employees
  • Fenwick & West LLP
  • USA
  • August 27 2009

In a recent employee benefits alert, we looked at temporary and part-time employees, and the circumstances under which an employer must cover them under its 401(k) plan.

A trap for the unwary employer: failure to cover part-time and temporary employees under a 401(k) plan
  • Fenwick & West LLP
  • USA
  • July 2 2009

Clients often ask us whether certain groups of employees, such as part-time or temporary employees, must be covered under their 401(k) plan.

Brian T. Olson v. O. Andres Halvorsen, David C. Ott, Viking Global Investors LP, Viking Global Partners LLC, Viking Global Performance LLC, and Viking Global Founders, LLC
  • Potter Anderson & Corroon LLP
  • USA
  • May 13 2009

At issue was whether a member of various Delaware entities (a limited partnership and various liability companies) should be paid equity interests in such entities after being retired from such companies.

The new employee super-priority - new issues for secured creditors
  • Cassels Brock & Blackwell LLP
  • Canada
  • July 17 2008

For the first time ever in Canada, super-priority rights have been given to employees which will take priority over existing secured creditors.