Morgan Lewis

Publications Search Results


251 Publications Found
Date Title Authors Publication
04/30/1204/30/12 Preparing for the U.S. Supreme Court’s Healthcare Decision

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Andy Anderson Employee Benefits LawFlash
04/11/1204/11/12 Certiorari Denied in Case of Delayed Distribution of Benefits

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Brian Dougherty
Robert Abramowitz
R. Tracht
Lisa Barton
Julie Govreau
Employee Benefits LawFlash
03/21/1203/21/12 HIPAA/HITECH Enforcement Action Alert

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Lauren Licastro Employee Benefits LawFlash
03/13/1203/13/12 Summaries of Benefits and Coverage Due This Fall

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Lauren Licastro
Andy Anderson
Saghi Fattahian
Employee Benefits LawFlash
01/12/1201/12/12 Updated Guidance on Form W-2 Reporting of Healthcare Coverage

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Andy Anderson Employee Benefits LawFlash
12/21/1112/21/11 Group Health Plans: Year-End Action Items, Upcoming Changes

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Andy Anderson Employee Benefits LawFlash
12/12/1112/12/11 DOL Clarifies Electronic Fee Disclosure Guidance

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Michael Richman Employee Benefits LawFlash
11/28/1111/28/11
Significant Changes to San Francisco Health Care Security Ordinance Require Immediate Employer Action; ERISA Preemption Controversy Reopened

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Andy Anderson Employee Benefits LawFlash
11/17/1111/17/11 Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items

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Employee Benefits Practice Employee Benefits LawFlash
11/08/1111/08/11
Service Providers to ERISA Plans: DOL’s New Disclosure Regulations Are Imminent—Are You Ready?

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Michael Richman
Daniel Kleinman
Employee Benefits LawFlash
10/03/1110/03/11 Adverse Tax Consequences for Certain Executives Covered by Nonqualified Deferred Compensation Plans as a Result of Defined Benefit Plan Funding Status

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Mims Zabriskie
Leslie DuPuy
Althea Day
Employee Benefits LawFlash
09/21/1109/21/11 DOL Announces Intent to Repropose Rule on Definition of "Fiduciary"

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Michael Richman
Donald Myers
Employee Benefits LawFlash
09/19/1109/19/11 IRS Issues Guidance Permitting Tax-Free Treatment of Employer-Provided Cell Phones and PDAs

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Mary Hevener
David Fuller
Jerry Holmes
Vicki Nielsen
Employee Benefits LawFlash
09/15/1109/15/11 DOL Releases Interim Guidance on Electronic Delivery of Participant-Directed Retirement Plan Disclosure

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Michael Richman
Craig Bitman
Donald Myers
I. Lee Falk
Employee Benefits LawFlash
08/26/1108/26/11
New Summary of Benefits and Coverage Required for Health Plans in 2012

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Lauren Licastro Employee Benefits LawFlash
08/04/1108/04/11 SEC Delays Planned Adoption Date for Several Executive Compensation Provisions Under the Dodd-Frank Act

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Employee Benefits Practice Employee Benefits LawFlash
07/18/1107/18/11 Extension of Applicability Dates for New ERISA Disclosure Rules

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Employee Benefits Practice Employee Benefits LawFlash
07/08/1107/08/11 New York Same-Sex Marriages: Reviewing the Potential Effects of State Same-Sex Marriage Laws on Employee Benefit Plans

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Employee Benefits Practice Employee Benefits LawFlash
07/07/1107/07/11 New Guidance Related to Form W-2 Reporting Requirements

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Employee Benefits Practice Employee Benefits LawFlash
06/29/1106/29/11 IRS Issues Proposed Regulations Clarifying Performance-Based Equity Compensation Exception to Section 162(m)

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Employee Benefits Practice Employee Benefits LawFlash
04/29/1104/29/11 U.S. District Court Finds No Fiduciary Breach for Change in Qualified Default Investment Alternative

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Employee Benefits Practice Employee Benefits LawFlash
03/03/1103/03/11 HITECH Ushers in Era of Higher Penalties Under HIPAA

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Lauren Licastro Employee Benefits LawFlash
02/01/1102/01/11 SEC Issues Final Rules Regarding Say-On-Pay and Golden Parachute Requirements Under the Dodd-Frank Financial Reform Act

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Employee Benefits Practice Employee Benefits LawFlash
01/31/1101/31/11 ERISA Fiduciary Responsibility and Disclosure Issues for 2011: Regulatory, Compliance, and Legislative Outlook

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Employee Benefits Practice Employee Benefits LawFlash
12/21/1012/21/10 DOL Proposes Disclosure Rules for Target Date Retirement Funds

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Employee Benefits Practice Employee Benefits LawFlash
12/20/1012/20/10 In-Plan Roth Conversion Rules Fleshed Out by Recent IRS Guidance

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Employee Benefits Practice Employee Benefits LawFlash
12/06/1012/06/10 Executive Compensation and Equity Compensation Plan Issues for Consideration as 2011 Approaches

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Employee Benefits Practice Employee Benefits LawFlash
12/03/1012/03/10 Group Health Plans: Are You Ready for Healthcare Reform?

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Lauren Licastro Employee Benefits LawFlash
11/30/1011/30/10 Final and Proposed Regulations on Hybrid Pension Plans

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Employee Benefits Practice Employee Benefits LawFlash
11/15/1011/15/10 SEC Issues Proposed Rules Regarding Say-On-Pay and Golden Parachute Requirements Under the Dodd-Frank Financial Reform Bill

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Employee Benefits Practice Employee Benefits LawFlash
11/03/1011/03/10 IRS Announces Pension Plan Limitations On Benefits and Contributions for 2011

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Employee Benefits Practice Employee Benefits LawFlash
11/01/1011/01/10 DOL Proposes Significant Changes to “Investment Advice” Fiduciary Status Definition

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Employee Benefits Practice Employee Benefits LawFlash
10/29/1010/29/10 Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items

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Employee Benefits Practice Employee Benefits LawFlash
10/26/1010/26/10 DOL Releases Final Disclosure Regulations for Participant-Directed Individual Account Plans

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Donald Myers
Michael Richman
Employee Benefits LawFlash
09/29/1009/29/10 Congress “De-Lists” Cell Phones: What Does That Mean for Employer-Provided Cell Phones?

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Employee Benefits Practice Employee Benefits LawFlash
07/21/1007/21/10 DOL Publishes Interim Final ERISA Regulation on Service Provider Disclosure Obligations

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Donald Myers
Michael Richman
Employee Benefits LawFlash
07/15/1007/15/10 Department of Labor Finalizes Conditions for Financial Institutions to Serve as QPAMs to Their In-House Plans

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Donald Myers
Michael Richman
Employee Benefits LawFlash
05/18/1005/18/10 IRS 401(k) Compliance Questionnaires Issued

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Employee Benefits Practice Employee Benefits LawFlash
03/26/1003/26/10 HIRE Act Tax Incentives for Employers

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Employee Benefits Practice Employee Benefits LawFlash
03/10/1003/10/10 Courts, IRS Weigh in on Mandatory Conversion of Terminated Participants’ ESOP Accounts

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
03/09/1003/09/10 April 30 EGTRRA Restatement Deadline Approaching for Defined Contribution Plan Documents

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Employee Benefits Practice Employee Benefits LawFlash
03/09/1003/09/10 Section 162(m) Pitfalls

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Employee Benefits Practice Employee Benefits LawFlash
03/05/1003/05/10 New Law Extends, Makes Significant Changes to COBRA 65% Assistance Payment Rules; Requires New and Revised Notices

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Employee Benefits Practice Employee Benefits LawFlash
03/02/1003/02/10 DOL Proposes Rules on Investment Advice for 401(k) Plans and IRAs

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Employee Benefits Practice Employee Benefits LawFlash
03/01/1003/01/10 Quality Stores Breathes New Life into Tax Refunds for Severance Pay and SUB-Pay

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Employee Benefits Practice Employee Benefits LawFlash
02/04/1002/04/10 When Representations Regarding the Financial Condition of the Plan Sponsor Become Actionable Under ERISA

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
01/14/1001/14/10 DOL Publishes Final Participant Contributions Regulation

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Employee Benefits Practice Employee Benefits LawFlash
01/14/1001/14/10 DOL Releases Revised Model COBRA Notices, Additional Material

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Employee Benefits Practice Employee Benefits LawFlash
01/11/1001/11/10 IRS Issues Document Corrections Program for Deferred Compensation Plans Under Code Section 409A

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Employee Benefits Practice Employee Benefits LawFlash
12/24/0912/24/09 IRS Issues Final Regulations Governing Options Granted Under Employee Stock Purchase Plans

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Employee Benefits Practice Employee Benefits LawFlash
12/23/0912/23/09 RMG Finalizes 2010 Executive Pay Policy

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Employee Benefits Practice Employee Benefits LawFlash
12/22/0912/22/09 COBRA ARRA 65% Assistance Payment Eligibility, Duration Extended

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Employee Benefits Practice Employee Benefits LawFlash
12/21/0912/21/09 IRS Issues Final Regulations on Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

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Employee Benefits Practice Employee Benefits LawFlash
12/17/0912/17/09 Healthcare Reform: Core Concepts for Employer Group Health Plans

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Employee Benefits Practice Employee Benefits LawFlash
12/10/0912/10/09 Health and Welfare Plans: 2009 Year-End Review

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Employee Benefits Practice Employee Benefits LawFlash
12/09/0912/09/09 Executive Compensation and Equity Compensation Plan Issues for Consideration as 2010 Approaches

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Employee Benefits Practice Employee Benefits LawFlash
11/18/0911/18/09 November 30, 2009 Is Deadline for Plan Sponsors to Finalize 2009 Required Minimum Distribution Procedures

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Employee Benefits Practice Employee Benefits LawFlash
11/17/0911/17/09 RiskMetrics Group Releases Proposed Changes to Proxy Advisory Policies for 2010 Proxy Season

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Employee Benefits Practice Employee Benefits LawFlash
11/16/0911/16/09 DOL Holds: Security Interest Creates IRA Prohibited Transaction

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Employee Benefits Practice Employee Benefits LawFlash
11/12/0911/12/09 IRS Grants Hybrid Pension Plan Relief on Timing of Amendments and Notices

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Employee Benefits Practice Employee Benefits LawFlash
11/09/0911/09/09 Department of Labor Issues Supplemental FAQs about the 2009 Form 5500 Schedule C Fee Disclosure Rules

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Employee Benefits Practice Employee Benefits LawFlash
11/06/0911/06/09 IRS Announces Retirement Plan Limitations on Benefits and Contributions

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Employee Benefits Practice Employee Benefits LawFlash
10/29/0910/29/09 New Internet Posting Requirement for IRS Form 5500 Actuarial Information

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Employee Benefits Practice Employee Benefits LawFlash
10/26/0910/26/09 IRS Mounts Major Payroll Tax Audit Initiative of 6,000 Companies

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Employee Benefits Practice Employee Benefits LawFlash
10/16/0910/16/09 New GINA Regulations Severely Hamper Health Risk Assessments

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Employee Benefits Practice Employee Benefits LawFlash
09/29/0909/29/09 IRS and Treasury Release New Guidance Aimed at Improving Retirement Savings

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Employee Benefits Practice Employee Benefits LawFlash
09/18/0909/18/09 Tax-Qualified Retirement Plans: Year-End Action Items and the HEART Act

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Employee Benefits Practice Employee Benefits LawFlash
09/15/0909/15/09 Department of Labor Permits Use of Summary Prospectus to Meet Section 404(c) Prospectus Delivery Requirements

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Employee Benefits Practice Employee Benefits LawFlash
09/03/0909/03/09 Introduction of the ESOP Promotion and Improvement Act of 2009

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
09/02/0909/02/09 New HIPAA Breach Notification Regulations Issued by HHS under the HITECH Act

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Employee Benefits Practice Employee Benefits LawFlash
08/04/0908/04/09 Pennsylvania Adopts Mini-COBRA Requirements for Small Employers with Insured Medical, Hospital, or Surgical Benefits

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Employee Benefits Practice Employee Benefits LawFlash
07/22/0907/22/09 DOL Issues Transitional Relief for 403(b) Plan 5500 Annual Reporting and Audit Requirements

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Employee Benefits Practice Employee Benefits LawFlash
07/14/0907/14/09 Employee Incentive Strategies for Private Venture-Backed Companies

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Employee Benefits Practice Employee Benefits LawFlash
06/25/0906/25/09 ESOP Plan Sponsor Held Liable for Issuance of 10-Year Note to Satisfy Repurchase Obligation

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
06/25/0906/25/09 Federal Court Denies ESOP Participant Claims for Breach of Fiduciary Duty

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
06/17/0906/17/09 IRS “Crackdown” on the Taxation of Business Cell Phones and PDAs: IRS Commissioner Clarifies and Softens the IRS’s Stance

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Employee Benefits Practice Employee Benefits LawFlash
06/15/0906/15/09 Treasury Outlines Compensation Practices Reform and Issues Interim Final Rule on TARP Compensation Standards

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Employee Benefits Practice Employee Benefits LawFlash
06/01/0906/01/09 Needed Relief for Suspension of Safe Harbor Nonelective Contributions Arrives—With a Catch

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Employee Benefits Practice Employee Benefits LawFlash
05/27/0905/27/09 SEC and DOL to Hold Joint Hearing to Examine Target Date Funds

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Employee Benefits Practice Employee Benefits LawFlash
05/21/0905/21/09 Circuits Split on Deductibility of Proceeds From Stock Redemption Used to Satisfy ESOP Distribution Obligations

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
05/21/0905/21/09 Economic Crisis Raises Questions About Business Valuation Standards

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
04/17/0904/17/09 New IRS Ruling Regarding Taxation of ESOP Distributions

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
04/09/0904/09/09 CSX/SUB-Pay FICA Tax Refunds: Status Update and the April 15 Deadline

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Employee Benefits Practice Employee Benefits LawFlash
04/09/0904/09/09 Medical Resident FICA Tax Refunds: Status Update and the April 15 Deadline

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Employee Benefits Practice Employee Benefits LawFlash
04/07/0904/07/09 IRS Issues COBRA Q&As for Stimulus Bill 65% Assistance Payment Provisions

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Employee Benefits Practice Employee Benefits LawFlash
03/30/0903/30/09 New Children’s Health Insurance Program Requirements Effective April 1

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Employee Benefits Practice Employee Benefits LawFlash
03/20/0903/20/09 Net Operating Loss Carryback Period Extended for Certain Small Businesses

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
03/19/0903/19/09 DOL Releases Model COBRA Notices for Stimulus Bill 65% Assistance Payment Provisions

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Employee Benefits Practice Employee Benefits LawFlash
03/06/0903/06/09 Defined Benefit Pension Plan Annual Funding Notice

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Employee Benefits Practice Employee Benefits LawFlash
02/24/0902/24/09 Further Details on New COBRA Rules

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Employee Benefits Practice Employee Benefits LawFlash
02/23/0902/23/09 Section 162(m) Pitfalls

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Employee Benefits Practice Employee Benefits LawFlash
02/19/0902/19/09 The Stimulus Bill Imposes Further Executive Compensation Restrictions

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Employee Benefits Practice Employee Benefits LawFlash
02/17/0902/17/09 Stimulus Plan Requires Immediate COBRA Action

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Employee Benefits Practice Employee Benefits LawFlash
02/12/0902/12/09 IRS Issues Guidance Regarding the Limitations of the Emergency Economic Stabilization Act of 2008 on Offshore Deferrals

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Employee Benefits Practice Employee Benefits LawFlash
02/11/0902/11/09 2009 Offers Section 409A Correction Opportunities

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Employee Benefits Practice Employee Benefits LawFlash
02/05/0902/05/09 President Obama Announces New Restrictions on Executive Compensation for Financial Institutions Receiving Government Assistance

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Employee Benefits Practice Employee Benefits LawFlash
01/26/0901/26/09 DOL Finalizes Investment Advice Regulations and Related Class Exemption under the PPA Subject to Potential Review and Extension by Obama Administration

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Employee Benefits Practice Employee Benefits LawFlash
12/29/0812/29/08 New Pension Bill Offers Some Relief in Light of Market Turmoil; Technical Corrections Enacted

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Employee Benefits Practice Employee Benefits LawFlash
12/18/0812/18/08 Executive Compensation and Equity Compensation Plans Year-End Checklist; 409A Documentary Compliance Period Ends December 31, 2008

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Employee Benefits Practice Employee Benefits LawFlash
12/16/0812/16/08 Health and Welfare Plans: 2008 Year-End Review

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Employee Benefits Practice Employee Benefits LawFlash
12/12/0812/12/08 Internal Revenue Service Extends 403(b) Plan Deadline

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Employee Benefits Practice Employee Benefits LawFlash
12/11/0812/11/08 IRS Issues Proposed Regulations Regarding Section 409A Violations and Defers Reporting Requirements

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Employee Benefits Practice Employee Benefits LawFlash
11/20/0811/20/08 Slipping Through the “Donut Hole”: Obscure Election Can Avoid Potential Executive Payroll Tax Hike

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Employee Benefits Practice Employee Benefits LawFlash
11/10/0811/10/08 IRS Rules That Holding Period in Shares of Company Stock Being Sold to an ESOP Should Include Holding Period in Company’s Predecessor

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
11/03/0811/03/08 Year-End Checklist for Tax-Qualified Retirement Plans

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Employee Benefits Practice Employee Benefits LawFlash
10/16/0810/16/08 Emergency Economic Stabilization Act of 2008 Limits Executive Compensation and Offshore Deferrals

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Employee Benefits Practice Employee Benefits LawFlash
10/14/0810/14/08 Cafeteria Plan Next Steps

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Employee Benefits Practice Employee Benefits LawFlash
10/14/0810/14/08 ERISA Does Not Preempt San Francisco Health Ordinance

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Employee Benefits Practice Employee Benefits LawFlash
10/14/0810/14/08 Michelle’s Law

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Employee Benefits Practice Employee Benefits LawFlash
09/16/0809/16/08 Deadline for Compliance with Section 409A Approaching

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Employee Benefits Practice Employee Benefits LawFlash
09/12/0809/12/08 Medicare Secondary Payer Mandatory Reporting Requirements

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Employee Benefits Practice Employee Benefits LawFlash
09/02/0809/02/08 IRS Updates and Expands Qualification Correction Program

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David Rosner Employee Benefits LawFlash
08/06/0808/06/08 Alabama District Court Rejects Application of LaRue in ESOP Participant Suit

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ESOP and Employee Benefits Practice Employee Benefits LawFlash
07/28/0807/28/08 Department of Labor Proposes New Fee Disclosure Requirements for Participant-Directed Individual Account Plans

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Employee Benefits Practice Employee Benefits LawFlash
07/22/0807/22/08 IRS Validates Price Protection Agreements for S Corporation ESOPs

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ESOP and Employee Benefits Employee Benefits LawFlash
06/02/0806/02/08 An ESOP Fable with a Drafting Tip

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ESOP and Employee Benefits Employee Benefits LawFlash
06/02/0806/02/08 Government Contractor ESOP Cost Accounting Rules Finalized

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ESOP and Employee Benefits Employee Benefits LawFlash
06/02/0806/02/08 U.S. District Court Finds Trustee’s Sale of Stock from Plan to be Prudent

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ESOP and Employee Benefits Employee Benefits LawFlash
03/27/0803/27/08 ESOP Update: Deduction Disallowance Under Section 267; Section 409(p) Letter Ruling; and King & Prince Seafood Decision

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ESOP and Employee Benefits Employee Benefits LawFlash
02/22/0802/22/08 New IRS Ruling Holds Performance-Based Exception to 162(m) Lost if Incentive Program Guarantees Payment Upon Termination of Employment or Retirement

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Employee Benefits Employee Benefits LawFlash
02/04/0802/04/08 Federal Court Permits Dividend Deduction for Stock Redeemed from ESOP

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ESOP and Employee Benefits Employee Benefits LawFlash
01/31/0801/31/08 DOL Determines That a Fiduciary’s Use of ERISA Plan Assets to Promote Political Positions Through Proxy Resolutions Risks Violating ERISA

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Employee Benefits Employee Benefits LawFlash
01/14/0801/14/08 The EEOC Puts Humpty Dumpty Back Together: Employer-Sponsored Retiree Healthcare Coverage Can Again Be Coordinated with Medicare

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Employee Benefits Employee Benefits LawFlash
12/21/0712/21/07 IRS Waives ISO and ESPP Reporting Requirements for 2007; Employers Must Provide Information Statements to Employees

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Employee Benefits Employee Benefits LawFlash
12/20/0712/20/07 Department of Labor Finalizes Form 5500 Fee Disclosure Rules and Proposes Guidance for Contracts Between Plans and Service Providers Under ERISA 408(b)(2)

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Employee Benefits Practice Employee Benefits LawFlash
12/12/0712/12/07 Executive Compensation and Equity Compensation Plans Year-End Checklist

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Employee Benefits Employee Benefits LawFlash
12/11/0712/11/07 New Incentive Stock Option and Employee Stock Purchase Plan Filing Requirements

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Employee Benefits Employee Benefits LawFlash
12/05/0712/05/07 Correction Program for Nonqualified Deferred Compensation Plans Offers Useful But Limited Assistance

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Employee Benefits Employee Benefits LawFlash
11/20/0711/20/07 Qualified Default Investment Alternatives for Participant-Directed Individual Account Plans

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Employee Benefits Employee Benefits LawFlash
10/26/0710/26/07 IRS Extends Reporting and Withholding Rules for Another Year: Rules for 2007

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Employee Benefits Employee Benefits LawFlash
10/24/0710/24/07 IRS Extends Section 409A Compliance Deadline to December 31, 2008

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Employee Benefits Employee Benefits LawFlash
10/23/0710/23/07 Treasury Finalizes Section 415 Regulations, and Compensation Issues Emerge

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Employee Benefits Employee Benefits LawFlash
09/12/0709/12/07 IRS Extends Section 409A Document Compliance Due Date Until December 31, 2008 with Significant Limitations; Action Required by December 31, 2007

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Employee Benefits Employee Benefits LawFlash
09/07/0709/07/07 September 15 Deadline for Final 401(k) Plan Regulation Amendments

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Employee Benefits Employee Benefits LawFlash
08/08/0708/08/07 Final Regulations Under Section 403(b)

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Employee Benefits Employee Benefits LawFlash
08/06/0708/06/07 IRS Revives Long-Dormant Cafeteria Plan Rules With New Proposed Regulations

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Employee Benefits Employee Benefits LawFlash
07/23/0707/23/07 The Courts Address Rights Relating to Employer Stock

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ESOP and Employee Benefits Employee Benefits LawFlash
06/27/0706/27/07 New Guidance for Employer Obligations Under Massachusetts Health Care Reform Act

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Employee Benefits Employee Benefits LawFlash
06/11/0706/11/07 Employers Can Still Coordinate Retiree Medical Plans with Medicare—Even in the Third Circuit

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Employee Benefits Employee Benefits LawFlash
06/06/0706/06/07 Looming Employer Deadlines for Massachusetts Health Care Reform Act

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Employee Benefits Employee Benefits LawFlash
05/01/0705/01/07 Final Regulations under Section 409A: Implications for Equity Compensation Arrangements

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Employee Benefits Employee Benefits LawFlash
04/30/0704/30/07 IRS Issues Final Regulations under Section 409A: Short-Term Deferrals, Severance Pay, Performance-Based Compensation, and Distributions

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Employee Benefits Employee Benefits LawFlash
04/13/0704/13/07 Treasury and IRS Release Long-Awaited Final Regulations on Deferred Compensation Under Code Section 409A

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Employee Benefits Employee Benefits LawFlash
03/13/0703/13/07 Hutchison, et al. v. Fifth Third Bancorp. United States Court of Appeals for the Sixth Circuit

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ESOP and Employee Benefits Employee Benefits LawFlash
03/12/0703/12/07 Complicated Guidance Issued on Rollovers to Health Savings Accounts

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Employee Benefits Employee Benefits LawFlash
03/08/0703/08/07 PPA Compliance Alert for Sponsors of Defined Contribution Plans

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Employee Benefits Employee Benefits LawFlash
02/28/0702/28/07 Proxy Season Reminders: Section 162(m)

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Employee Benefits Employee Benefits LawFlash
02/16/0702/16/07 Final HIPAA Nondiscrimination Regulations Issued

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Employee Benefits Employee Benefits LawFlash
12/28/0612/28/06 ESOP Companies Expand Globally

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ESOP and Employee Benefits Employee Benefits LawFlash
12/21/0612/21/06 Holiday Gift from the Department of Labor: Relief from Diversification Notice Requirements

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pdf View DOL Model Notice
Employee Benefits Employee Benefits LawFlash
12/20/0612/20/06 New Health Savings Account Legislation/Recent DOL Health Savings Account Guidance

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Employee Benefits Employee Benefits LawFlash
12/18/0612/18/06 Employee Benefits Year-End Checklist

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Employee Benefits Employee Benefits LawFlash
12/08/0612/08/06 Pension Protection Act of 2006—Employer Stock Diversification Notice: But What If Our 401(k) Plan Already Permits Diversification?

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Employee Benefits Employee Benefits LawFlash
12/01/0612/01/06 IRS Issues Guidance Regarding Deferred Compensation Income Reporting and Withholding: Action Required for 2005 and 2006

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Employee Benefits Employee Benefits LawFlash
11/07/0611/07/06 Morgan Lewis ESOP Team Expands Across the Country

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ESOP and Employee Benefits Employee Benefits LawFlash
10/18/0610/18/06 Newsflash - Pension Protection Act of 2006

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ESOP and Employee Benefits Employee Benefits LawFlash
10/05/0610/05/06 Deferred Compensation Plan (Section 409A) Compliance Period Extended Until December 31, 2007

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Employee Benefits Employee Benefits LawFlash
08/22/0608/22/06 Pension Protection Act of 2006 New Funding and Related Requirements for Defined Benefit Plans

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Employee Benefits Employee Benefits LawFlash
08/22/0608/22/06 Pension Protection Act Rules for Defined Contribution Plans

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Employee Benefits Employee Benefits LawFlash
08/18/0608/18/06 IBM Court and Congress Weigh in on Hybrid Plans

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Employee Benefits Employee Benefits LawFlash
08/17/0608/17/06 Fiduciary Duty Provisions Affecting Financial Services Providers: Pension Protection Act of 2006

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Employee Benefits Employee Benefits LawFlash
08/16/0608/16/06 Multiemployer Plan Issues in the Pension Bill

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Employee Benefits Employee Benefits LawFlash
08/07/0608/07/06 Sweeping Pension Reform Bill Passed

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Employee Benefits Employee Benefits LawFlash
07/28/0607/28/06 SEC Finalizes Executive Compensation Disclosure Rules

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Employee Benefits Employee Benefits LawFlash
07/27/0607/27/06 Equity Compensation Plans Should Be Amended to Include Mandatory Antidilution Adjustment Provisions

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Employee Benefits Employee Benefits LawFlash
06/05/0606/05/06 IRS Issues Proposed Dependent Care Expense Regulations

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Employee Benefits Employee Benefits LawFlash
06/01/0606/01/06 "Options Backdating" Issues Heat Up

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Employee Benefits Employee Benefits LawFlash
05/17/0605/17/06 Treasury Finalizes Proposed Regulations, Issues New Proposed Regulations, for Roth Contributions to 401(k) and 403(b) Plans

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Employee Benefits Employee Benefits LawFlash
05/15/0605/15/06 Seventh Circuit Court of Appeals Rejects Department of Labor’s Position on Standard of Review for Trustee’s Decisions

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Employee Benefits Employee Benefits LawFlash
04/28/0604/28/06 CMS Issues Updated Guidance and Revised Medicare Part D "Creditable Coverage" Notices for Use After May 15, 2006

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Employee Benefits Employee Benefits LawFlash
03/22/0603/22/06 New IRS Determination Letter Program Opens for Tax-Qualified Retirement Plans

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Employee Benefits Employee Benefits LawFlash
03/14/0603/14/06 HIPAA Triple Play: Privacy, Security and Enforcement

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Employee Benefits Employee Benefits LawFlash
03/09/0603/09/06 Department of Labor Provides a “No Enforcement Period” for LM-10 Filings

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Employee Benefits Employee Benefits LawFlash
02/22/0602/22/06 Additional Guidance Relating to Qualified Plan Compliance Amendment and Filing Deadlines

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Employee Benefits Employee Benefits LawFlash
01/27/0601/27/06 Access to Retirement Plan Funds for Victims of Hurricanes Rita and Wilma

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Employee Benefits Employee Benefits LawFlash
01/23/0601/23/06 New Jersey Extends Dependent Medical Coverage to Age 30

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Employee Benefits Employee Benefits LawFlash
01/18/0601/18/06 SEC Issues Proposals for Expanded Executive Compensation Disclosure

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Employee Benefits Employee Benefits LawFlash
01/09/0601/09/06 Guidance Issued On Medicare Part D: Creditable Coverage Disclosure to CMS

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Employee Benefits Employee Benefits LawFlash
01/04/0601/04/06 Technical Corrections in Gulf Opportunity Zone Act of 2005: Expand Definition of Dependent

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Employee Benefits Employee Benefits LawFlash
12/28/0512/28/05 IRS Clarifies Valuation Rule For Options and SARs Under Section 409A

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Employee Benefits Employee Benefits LawFlash
12/13/0512/13/05 IRS Suspends Deferred Compensation Reporting and Withholding Requirements

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Employee Benefits Employee Benefits LawFlash
12/08/0512/08/05 DOL Guidance on Employer Payments and Expenses Provides Important LM-10 Compliance Information for Employers and Service Providers

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Employee Benefits Employee Benefits LawFlash
11/11/0511/11/05 Service Providers to Taft-Hartley/Union-Affiliated Pension or Welfare Trusts Alert! DOL Issues Long-Awaited LM-10 Employer Reporting and Disclosure Guidance

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11/07/0511/07/05 Tax Reform Proposals and ESOPs

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11/04/0511/04/05 Section 409A Year-End Checklist

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10/13/0510/13/05 IRS Proposes Regulations for Employer Comparable Contributions to Health Savings Accounts

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10/12/0510/12/05 Treasury and IRS Issue Proposed Regulations under Section 409A — Severance Pay, Performance-Based Compensation and Distributions

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10/10/0510/10/05 Immediate Action Required - Medicare Part D

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10/07/0510/07/05 Treasury and IRS Address Dependent Care Form W-2 Reporting For New 2-1/2-Month Grace Period

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10/05/0510/05/05 The New Section 409A Guidance — Implications for Equity Compensation Arrangements

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10/05/0510/05/05 Treasury and IRS Release Long-Awaited Guidance on Deferred Compensation Rules under Code Section 409A — Certain Actions Necessary Before Year-End

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09/30/0509/30/05 In Response to Recent Hurricanes, Retirement and Welfare Plan Requirements Are Relaxed For Affected Plans and Individuals

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08/08/0508/08/05 Pennsylvania Adopts Federal Treatment of Nonqualified Deferred Compensation Plans

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08/01/0508/01/05 IRS Proposes Regulation for Electronic Transmission of Employee Benefit Plan Notices, Elections and Consents

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07/28/0507/28/05 IRS Issues Final 401(k) Regulations

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07/05/0507/05/05 CMS Issues Guidance Regarding Required Medicare Part D "Creditable Coverage" Notices

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06/28/0506/28/05 June 30 Deadline for Deferred Compensation Elections

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06/15/0506/15/05 Treasury and IRS Extend Time to Incur Expenses in Cafeteria Plans

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06/10/0506/10/05 House Introduces Broad Pension Reform Legislation

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04/29/0504/29/05 Treasury Issues Proposed Regulations for Roth 401(k) Plans

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03/24/0503/24/05 IRS Says Separately Paid Wrap Fees Are Not Deemed IRA Contributions

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I. Lee Falk Employee Benefits LawFlash
02/25/0502/25/05 Deferred Compensation Election Deadline – March 15, 2005; New Supplemental Withholding Rules for Compensation in Excess of $1 Million

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Employee Benefits Employee Benefits LawFlash
02/22/0502/22/05 Retirement Plan Sponsors Must Decide Soon Whether to Implement New Automatic Rollover Requirements

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02/03/0502/03/05 Legislation Enacted Abolishing Common Law Marriage in Pennsylvania

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01/12/0501/12/05 Pennsylvania DOR Reverses Position Regarding Taxation of Deferred Compensation

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Joseph Ronan, Jr. Employee Benefits LawFlash
01/11/0501/11/05 Final HIPAA Regulations Expand and Sharpen Group Health Plan Portability Requirements

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Joseph Ronan, Jr. Employee Benefits LawFlash
01/05/0501/05/05 Treasury Issues Guidance Implementing New Deferred Compensation Rules

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Joseph Ronan, Jr. Employee Benefits LawFlash
12/30/0412/30/04 Impact of New Deferred Compensation Tax Rules on Severance Pay Arrangements

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Joseph Ronan, Jr. Employee Benefits LawFlash
12/03/0412/03/04 IRS Issues Guidance on Deductibility of Redemption Payments to ESOPs

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ESOP and Employee Benefits Employee Benefits LawFlash
10/15/0410/15/04 New Federal Legislation Will Require Review of Deferred Compensation Plans

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Employee Benefits Employee Benefits LawFlash
09/29/0409/29/04 Health Plans and Employers Who Sponsor Them Face Additional HIPAA Requirements

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Employee Benefits Employee Benefits LawFlash
09/14/0409/14/04 Morgan Lewis Expands Employee Benefits Practice – Opens Dallas Office and Expands Chicago and Los Angeles Offices

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Employee Benefits Employee Benefits LawFlash
07/01/0407/01/04 U.S. Supreme Court Holds That State Tort Claims Arising from a Denial of Plan Coverage Are Preempted by ERISA

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Employee Benefits Employee Benefits LawFlash
05/27/0405/27/04 Massachusetts Same-Sex Marriages: Potential Effects on Employee Benefit Plans

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04/27/0404/27/04 Recent Pronouncements Will Require Various Changes in Plan Administration

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04/07/0404/07/04 IRS Regulations on Retroactive Payment of Pension Benefits

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03/09/0403/09/04 Mutual Fund Scandals: What’s a Plan Fiduciary to Do? The Department of Labor Provides Guidance

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02/06/0402/06/04 Late Transfers of Participant Contributions Must Now Be Reflected in Plan Accounting Opinions

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01/13/0401/13/04 IRS Focus on Executive Compensation

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12/08/0312/08/03 December 31 Deadline for Split-Dollar Insurance Safe Harbor

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11/07/0311/07/03 Mutual Fund Scandals: What’s a Plan Fiduciary to Do?

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10/31/0310/31/03 Mutual Fund Profiles Satisfy 404(c) Prospectus Delivery Requirement for Participant Directed Plans

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09/23/0309/23/03 Over-The-Counter Drugs Can Be Reimbursed Under a Health FSA

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Employee Benefits Employee Benefits LawFlash
08/22/0308/22/03 New Technique For Handling Underwater Options

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06/10/0306/10/03 Department Of Labor Issues Guidance On Allocation Of Defined Contribution Plan Expenses

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Employee Benefits Employee Benefits LawFlash
06/06/0306/06/03 Funding Employee Benefits Through Captive Insurers

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04/29/0304/29/03 Global News Flash - Finance Bill 2003: Effect on Equity Plans

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03/24/0303/24/03 Global News Flash: Recent Updates on Equity Plans

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11/21/0211/21/02 Discretionary Trustees Can Now Utilize (for an Additional Fee) the Services of Affiliated Broker-Dealers Under ERISA PTE 86-128

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11/21/0211/21/02 DOL Amicus Brief in Enron Litigation Raises Novel Fiduciary Concerns

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10/22/0210/22/02 Labor Department and IRS Announce Joint ERISA Form 5500 Filing Project: Its Effect on the Delinquent Filer Volunteer Complance Program

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10/01/0210/01/02 Department of Labor States Its Position Regarding Limitation of Liability Clauses

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09/23/0209/23/02 HIPAA Reminders

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09/01/0209/01/02 Employee Benefit Implications of New SEC Rules for Section 16 Insider Reports

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06/01/0206/01/02 CSX Decision Offers Social Security Tax Refund Opportunities for Severance Pay

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04/01/0204/01/02 Cafeteria Plans No Longer Subject To Form 5500 Filing Requirement

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04/01/0204/01/02 Occupational Safety & Health Administration's Site Specific Targeting 2002 Inspection Plan

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03/01/0203/01/02 Occupational Safety & Health Administration's High Injury and Illness Notification and Site Specific Targeting 2001 Inspection Plan

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02/01/0202/01/02 Eighth Circuit Reaffirms That Employees Don't Have To Say FMLA For It To Be FMLA

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02/01/0202/01/02 U.S. Supreme Court Sets Up Hurdle For Employers Seeking to Dismiss Discrimination Actions

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01/01/0201/01/02 Revised Safe Harbor Rollover Notice Issued

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01/01/0201/01/02 Supreme Court Holds That Private Agreements To Arbitrate Employment Disputes Do Not Preclude The EEOC From Recovering Monetary And Other Relief For The Individuals Who Sign Them

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12/01/0112/01/01 Donation of Accrued Vacation or Other Leave Time May Provide Tax Advantages

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11/01/0111/01/01 IRS Issues Guidance Re 401(k) Catch-up Contributions

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11/01/0111/01/01 IRS Issues Guidance Re the Saver's Credit For Low Income Taxpayers

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10/01/0110/01/01 The War on Terrorism and Employees' Rights: What Every Employer Should Know About USERRA

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07/01/0107/01/01 DOL Delays Effective Date of Claims Procedure Regulations

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06/01/0106/01/01 New Tax Act Changes Wage Withholding Rates

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05/01/0105/01/01 New Tax Bill Dramatically Changes Retirement Rules

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04/01/0104/01/01 Final HIPAA Privacy Regulation

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04/01/0104/01/01 Reminder: May 16, 2001 Deadline for Amending Rabbi Trusts Holding Parent Company Stock

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