Employee Benefits and Executive Compensation
Publications of Interest
LawFlash/Client Alert | Employee Benefits Hot Topics
Employee Benefits Practice
Companies have a unique opportunity to consider minimizing the adverse impact of potential payroll tax increases affecting executives and employers under the Obama administration by taking advantage of various payroll e... more
Presentation | Speech
Christopher Weals,
Daniel Kleinman,
Jennifer Klass,
Craig Bitman,
Thomas Hogan
Presentation | Speech
Steven Spencer
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
The IRS recently issued a private letter ruling that makes it easier to qualify for the deferral of taxes in connection with the sale of stock to an employee stock ownership plan (ESOP). In Private Letter Rulin... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
As the end of the year is fast approaching, it is important to stop and review whether any qualified plan action items must be addressed prior to year-end. The following checklist describes potential year-end amendments and not... more
LawFlash/Client Alert | Financial Crisis Impact and Analysis Alert
Labor and Employment Practice
Our current troubled economy presents a two-fold dilemma for many employers: new challenges must now be faced, and old challenges appear more difficult to manage. This LawFlash summarizes several of the most im... more
Presentation | Speech
Gregory Needles
Outside Publications | Article
John Ferreira
LawFlash/Client Alert | Financial Crisis Impact and Analysis Alert
Employee Benefits Practice
On October 3, 2008 President Bush signed into law the Emergency Economic Stabilization Act of 2008 (the Act). The Act, among other things, (i) institutes the Troubled Asset Relief Program (the TARP), which auth... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The Department of Treasury issued comprehensive proposed regulations last year updating a broad range of issues affecting cafeteria plans. We anticipate that the proposed regulations will be issued in final for... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
In August 2006, San Francisco’s mayor signed into law the San Francisco Health Care Security Ordinance (the ordinance). The ordinance requires certain employers operating with the geographic limits of the City ... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On October 9, President Bush signed H.R. 2851, which is commonly known as "Michelle’s Law.” H.R. 2851 is named in memory of Michelle Morse, a Plymouth State University student who died of colon cancer in Novemb... more
Presentation | Webcast
Heath Miller,
David Rosner
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The deadline for ensuring that all deferred compensation plans, agreements, and other arrangements subject to section 409A of the Internal Revenue Code (IRC) comply with the 409A requirements is December 31, 2008. It is highly ... more
Presentation | Speech
Robert Abramowitz
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On August 1, 2008, the Centers for Medicare and Medicaid Services (CMS) published a Supporting Statement outlining the Medicare mandatory reporting data elements under the Medicare, Medicaid, and SCHIP Extensio... more
Presentation | Webcast
Christopher Weals,
Craig Bitman,
I. Lee Falk
LawFlash/Client Alert | Employee Benefits LawFlash
David Rosner
On August 14, the Internal Revenue Service (IRS) issued Revenue Procedure 2008-50, its latest guidance on methods available to sponsors of tax-qualified retirement plans to correct operational and plan document... more
Outside Publications | Article
Andy Anderson,
Nicole Diller
Presentation | Webcast
Marianne Yudes,
Thomas Hogan,
Daniel Kleinman
Outside Publications | Book
David Ackerman
Contents
Foreword Chapter 1: Determining Fiduciary Status Chapter 2: Fiduciary Duties Chapter 3: Prohibited Transactions Chapter 4: ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
In February of this year, the Supreme Court recognized the right of individual participants in defined contribution plans to sue for fiduciary breaches that impair the value of plan assets in a participant's in... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On July 23, the Department of Labor (DOL) released proposed regulations that would, if adopted, impose new requirements for the disclosure of fee and expense information to participants in self-directed individual accou... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
The IRS marked the Fourth of July this year by issuing a private letter ruling that is favorable to S corporation Employee Stock Ownership Plans (ESOPs). The IRS confirmed that an ESOP company can enter into a ... more