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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
LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment Practice
On June 19, the United States Supreme Court issued decisions in Kentucky Retirement Systems v. Equal Employment Opportunity Commission , No. 06-1037, October Term 2007, and in Metropolitan Life Ins.... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
An interesting case was recently decided by the federal court in the Northern District of Alabama: Pension and Employee Stock Ownership Plan Administrative Committee of Community Bancshares, Inc. v. Patters... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
Employee Stock Ownership Plans (ESOPs) provide a tax-efficient structure for shareholders to sell some or all of their stock to a trust set up for the benefit of the company’s employees. Shareholders can defer ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
Plan participants have made claims in the past against plan fiduciaries when the value of the stock held by a plan drops, alleging that the plan fiduciary should not have acquired the stock or should have sold ... more
LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment
On May 21, 2008, President Bush signed into law the Genetic Information Nondiscrimination Act of 2008 (GINA), prohibiting employers from using genetic information for decisions on hiring, firing, promotions, or... more
Presentation | Speech
Daniel Hogans
Presentation | Speech
Erin Turley
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
IRS Emerging Issue: S Corporation Accrued Expenses to ESOP Participants a Potential Pitfall for the Less Than 100% S Corporation ESOP
The director for prefiling and techn... more
Outside Publications | Article
Lauren Licastro
Presentation | Webcast
Karen Peteros,
Andy Anderson,
Donald Sullivan
Presentation | Speech
Andy Anderson
Presentation | Webcast
Louis Joseph,
Daniel Hogans,
Mims Zabriskie
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On February 21, 2008 the Internal Revenue Service (IRS) issued Revenue Ruling 2008-13, which materially limits the performance-based compensation exception to the $1 million deduction limit under section 162(m)... more
Presentation | Speech
Daniel Hogans
Outside Publications | Article
Lauren Licastro
Presentation | Speech
Daniel Hogans
Marketing Material | Brochure
ESOP and Employee Benefits
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
On January 14, 2008, the U.S. District Court for the District of Minnesota, on a motion for summary judgment, ruled in General Mills v. United States , No. 06-3457 DSD/SRN (D. Minn. Jan. 14, 2008), that... more
Presentation | Webcast
Daniel Hogans
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On December 21, 2007, the Employee Benefits Security Administration (EBSA) of the Department of Labor (DOL) issued an advisory opinion (2007-07A) stating that plan fiduciaries risk violating ERISA by utilizing ... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The Equal Employment Opportunity Commission (EEOC) has accomplished what the kings’ men could not— it has affirmed that employer-sponsored retiree healthcare benefits can be coordinated with Medicare or comparab... more
LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment
In August 2006, San Francisco’s mayor signed into law the San Francisco Health Care Security Ordinance (HCSO). The HCSO requires certain employers operating with the geographic limits of the City and County of ... more
Outside Publications | Article
Daniel Hogans
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As discussed in our LawFlash issued December 11, 2007, Section 6039 of the Internal Revenue Code of 1986, as amended (the Code), sets forth two reporting requirements for employers sponsoring incentive stock op... more