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Locke Lord LLP | USA | 4 May 2016

DOL Issues Final Fiduciary Rule: How Does The New Definition Affect Plan Sponsors

On April 8, 2016, the Department of Labor (DOL) issued its final regulations significantly redefining the standards for determining when an adviser


Locke Lord LLP | USA | 8 Apr 2016

Department of Labor Publishes New Fiduciary Rule Affecting Retirement Account Advisers

On April 8, 2016, the United States Department of Labor (Department) published its long-awaited final regulations (the Rule) redefining who is a


Locke Lord LLP | USA | 8 Apr 2016

The Best Interest Contract Exemption

In connection with publication of final regulations (the Rule) on the definition of "fiduciary" under the Employee Retirement Income Security Act of


Locke Lord LLP | USA | 1 Apr 2016

More Worries For Private Equity Funds - Another Structuring Fix Against ERISA Withdrawal Liability Dismantled

In a landmark benefits decision, a Federal District Court in Massachusetts held that separate private equity funds sharing a general partner are


Locke Lord LLP | USA | 26 Jun 2014

United States Supreme Court rejects presumption of prudence for stock-drop case

In a highly anticipated decision, the United States Supreme Court held that fiduciaries of employee stock ownership plans ("ESOPs") are not entitled


Locke Lord LLP | USA | 8 Apr 2014

DOL issues proposed amendment requiring a summary guide for Section 408(b)(2) disclosures

The Department of Labor ("DOL") issued a proposed amendment to the final regulations under Section 408(b)(2) of ERISA (the "Fee Disclosure


Locke Lord LLP | USA | 31 Jul 2013

First Circuit holds that private equity fund is a trade or business subject to potential ERISA control group liabilities; broader tax consequences possible

Last week, reversing a decision of a federal district court in Massachusetts, the First Circuit held, in Sun Capital Partners III, LP et al. v New


Locke Lord LLP | USA | 20 Apr 2011

IRS clarifies Section 403(b) plan termination provisions

The IRS issued its long-awaited guidance on how a Section 403(b) plan may be terminated and whether distributions upon such plan termination are includable in the participant's gross income.

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