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21 results found

Article

Eversheds Sutherland (US) LLP | USA | 11 Jun 2019

Supreme Court will again review the pleading standard for retirement plan “stock drop” claims

On June 4, 2019, the US Supreme Court granted the petition for writ of certiorari of the defendant fiduciaries in Retirement Plans Committee of IBM

Article

Eversheds Sutherland (US) LLP | USA | 3 Apr 2019

2018 in review - ERISA enforcement

The US Department of Labor (DOL) recently published its Fiscal Year 2018 “Fact Sheet” documenting the criminal and civil enforcement activities of

Article

Eversheds Sutherland (US) LLP | USA | 7 Mar 2019

2018 in review - ERISA guidance

In broad scope, the guidance issued in 2018 by the Department of Labor (DOL) under the Employee Retirement Income Security Act of 1974, as amended

Article

Eversheds Sutherland (US) LLP | USA | 7 Mar 2019

IRS cracks open the window for retiree lump sums

On March 6, 2019, the Internal Revenue Service (IRS) issued Notice 2019-18 (Notice), announcing that it is retracting its previous position that

Article

Eversheds Sutherland (US) LLP | USA | 17 Dec 2018

IRS formalizes and provides relief for section 403(b) “once-in-always-in” part-time rule - immediate action required

In Notice 2018-95, released on December 4, 2018, the Internal Revenue Service (IRS) formally announced a “once-in-always-in” interpretation of the

Article

Eversheds Sutherland (US) LLP | USA | 14 Nov 2018

DOL considers important efficiencies for the retirement system

In the last three weeks, the Department of Labor (DOL) undertook two initiatives that have the potential to improve the efficiency of the retirement

Article

Eversheds Sutherland (US) LLP | USA | 28 Jun 2018

MEWAs and AHPswhat you need to know about the Association Health Plan Final Rule

On June 21, 2018, the Department of Labor (DOL) issued final regulations establishing alternative criteria under section 3(5) of the Employee

Article

Eversheds Sutherland (US) LLP | USA | 3 May 2018

Between a REOC and a hard place-real estate development company is not a REOC

A legal dispute involving an Arizona real estate development company has led to a rare court decision considering the "real estate operating company"

Article

Eversheds Sutherland (US) LLP | USA | 27 Apr 2018

DOL “clarifies” its guidance on proxy voting and social investing

On April 23, 2018, the US Department of Labor (DOL) issued Field Assistance Bulletin (FAB) 2018-01 regarding proxy voting, shareholder engagement and

Article

Eversheds Sutherland (US) LLP | USA | 16 Apr 2018

Pension plan amendment did not violate ERISA or ADEA

In Teufel v. Northern Trust Co. (April 11, 2018), the US Court of Appeals for the Seventh Circuit confirmed that a prospective change in the benefit

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