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14 results found

Article

Proskauer Rose LLP | USA | 26 Feb 2019

IRS Expands Rules for Returning Mistaken HSA Contributions

In Notice 2008-59, the IRS provided certain limited exceptions to its previously stated general position that employers may not recoup any portion of

Article

Proskauer Rose LLP | USA | 5 Apr 2016

Sun Capital Court Finds Co-Investing Funds Part of Controlled Group and Liable for Portfolio Company’s Pension Liabilities

District Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private

Article

Proskauer Rose LLP | USA | 20 Jun 2012

Investment advisers to ERISA plans and plan asset funds will be subject to new disclosure obligations effective July 1, 2012

The U.S. Department of Labor's ("DOL") final regulations (the "Final Regulations") under Section 408(b)(2) of ERISA (the "necessary services exemption") will go into effect on July 1, 2012.

Article

Proskauer Rose LLP | USA | 23 May 2012

U.S. Department of Labor releases FAQs on implementation of participant-level fee disclosures

On May 7, 2012, the U.S. Department of Labor ("DOL") published guidance in the form of frequently asked questions ("FAQs") relating to the participant-level fee disclosure requirements contained in the final regulations issued under Sections 404(a) and 404(c) of the Employee Retirement Income Security Act of 1974 ("ERISA") (the "Participant Disclosure Regulation").

Article

Proskauer Rose LLP | USA | 21 Feb 2012

Department of Labor issues final regulations requiring fee disclosures by pension plan service providers and fiduciaries managing plan asset vehicles

On February 2, 2012, the U.S. Department of Labor ("DOL") published long-awaited final regulations (the "Final Regulations") under Section 408(b)(2) of the U.S. Employee Retirement Income Security Act of 1974, as amended ("ERISA"), which will require certain service providers to employee pension benefit plans and entities holding "plan assets" to disclose information regarding their compensation so as to assist plan fiduciaries in assessing the reasonableness of the service provider's contract with the plan and the potential for conflicts of interest.

Article

Proskauer Rose LLP | USA | 14 Jul 2011

Department of Labor extends deadlines for fiduciary and participant level disclosures

On July 13, 2011, the U.S. Department of Labor (DOL) issued new guidance delaying the effective date of the new fiduciary-level disclosure rules required by interim final regulations (the “408(b)(2) Interim Final Regulations”) under Section 408(b)(2) of the Employee Retirement Income Security Act of 1974, as amended ("ERISA") until April 1, 2012.

Article

Proskauer Rose LLP | USA | 3 Nov 2010

U.S. Department of Labor issues final regulation on fiduciary requirements for participant disclosure in participant-directed individual account plans & a final amendment to the regulation under ERISA Section 404(c)

On October 14, 2010, the U.S. Department of Labor (“DOL”) issued a final regulation under the Employee Retirement Income Security Act of 1974 (“ERISA”) setting forth the fiduciary requirements for disclosure in participant-directed individual account plans, e.g., 401(k) plans.

Article

Proskauer Rose LLP | USA | 27 Oct 2010

U.S. Department of Labor issues final regulation on fiduciary requirements for participant disclosure in participant-directed individual account plans & a final amendment to the regulation under ERISA Section 404(c)

On October 14, 2010, the U.S. Department of Labor ("DOL") issued a final regulation under the Employee Retirement Income Security Act of 1974 ("ERISA") setting forth the fiduciary requirements for disclosure in participant-directed individual account plans, e.g., 401(k) plans.

Article

Proskauer Rose LLP | USA | 25 Oct 2010

Department of Labor considers expanding definition of ERISA under erisa for those providing investment advice

On October 21, 2010, the U.S. Department of Labor (the “DOL”) issued a proposed rule addressing when a person providing investment advice with respect to an employee benefit plan is considered a fiduciary under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).

Article

Proskauer Rose LLP | USA | 21 Oct 2010

In-plan conversions under the Small Business Jobs Act

The Small Business Jobs Act of 2010, signed into law on September 27, 2010, includes a new Roth "in-plan" conversion option for 401(k) and 403(b) plans that permits plan participants to convert pre-tax amounts into after-tax Roth amounts in the same plan.

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