We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.


Clear all

Refine your search

5 results found


Eversheds Sutherland (US) LLP | USA | 13 Jul 2010

Corporate officer held personally liable for bankrupt corporation’s unpaid sales taxes

In an interesting twist on a run-of-the-mill case regarding the personal liability of a corporate officer for unremitted sales taxes, the New York State Division of Tax Appeals held an owner ("Petitioner") personally liable for sales tax even though the corporation was in Chapter 11 bankruptcy and was being run by a bankruptcy court-approved management company.


Eversheds Sutherland (US) LLP | USA | 2 Oct 2009

SIFMA files amicus brief in favor of mutual fund adviser and duties owed

The Securities Industry and Financial Markets Association (SIFMA) filed an amicus brief with the U.S. Supreme Court in Jones v. Harris Associates.


Eversheds Sutherland (US) LLP | USA | 25 Feb 2008

DOL addresses fiduciary responsibility to collect delinquent plan contributions

In Field Assistance Bulletin 2008-01 (February 1, 2008), the DOL articulated for its Office of Enforcement a theory of fiduciary responsibility under ERISA for collection of delinquent contributions to retirement and welfare plans.


Eversheds Sutherland (US) LLP | USA | 23 Oct 2007

DOL issues final default investment regulations

On October 23, 2007, the Department of Labor (“DOL”) released final regulations to provide ERISA relief to fiduciaries of participant-directed defined contribution plans that invest participant accounts in certain types of default investment alternatives in the absence of participant investment directions.


Eversheds Sutherland (US) LLP | USA | 19 Jun 2007

Supreme Court to consider ERISA relief available in individual account plan cases

The U.S. Supreme Court granted certiorari yesterday in LaRue v. Dewolff, No. 06-856, a case in which the Fourth Circuit denied relief to a section 401(k) plan participant claiming that his account lost money because the plan administrators failed to follow his investment instructions.

Previous page 1 Next page