Related Publications
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
Plan sponsors of employee stock ownership plans (ESOPs) that have been submitted for a favorable determination letter know that the IRS is carefully reviewing plan provisions that provide for the mandatory conversion of a termina... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
Plan sponsors are reminded that April 30, 2010 is the deadline for adopting preapproved master and prototype (M&P) and volume submitter (VS) defined contribution plan documents that have been updated to comply with the Econom... more
LawFlash/Client Alert | Employee Benefits Hot Topics
Employee Benefits Practice
It’s proxy season. For public companies that rely on the performance-based compensation exception to the $1 million annual deduction limit under section 162(m) of the Internal Revenue Code (Code), that means it’s ti... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On March 2, President Obama signed the Temporary Extension Act of 2010 (the Act). The Act extends eligibility for COBRA 65% assistance payments through the end of March 2010, and also makes a number of significant changes to th... more
Presentation | Webcast
Daniel Hogans, Vicki Nielsen, Mary Hevener
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On February 26, the U.S. Department of Labor (DOL) released reproposed regulations that would implement the prohibited transaction exemption for investment advice to participants in participant-directed individual account plans a... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
Last week’s federal district court decision in United States v. Quality Stores, Inc. , 2010 U.S. Dist. LEXIS 15825 (W.D. Mich. Feb. 23, 2010), should generate renewed interest and revive hopes throughout the country for se... more
Outside Publication | Article
Jerry Holmes, David Fuller
Presentation | Speech
Allison Wilkerson
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
The U.S. District Court for the Northern District of California ruled in December 2009 that statements made by an officer of Delta Star, Inc. (Company) regarding the financial condition and anticipated performance of the Compan... more
Presentation | Speech
Donald Myers
Presentation | Speech
Michael Holzman
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On January 14, the U.S. Department of Labor (DOL) published a final regulation on when participant contributions—amounts an employer has received from its employees or withheld from wages for contribution to an employee ben... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The Department of Labor (DOL) released revised model COBRA notices and additional supporting material (including FAQs) this week in response to the COBRA 65% assistance payment changes contained in the Department of Defense Appro... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On January 5, 2010, the Internal Revenue Service (IRS) issued Notice 2010-6 (Notice), which establishes a document correction program for nonqualified deferred compensation programs under section 409A of the Internal Revenue Cod... more
Presentation | Webcast
Saghi Fattahian, Andy Anderson
Outside Publication | Article
Daniel Hogans, Leslie DuPuy, Mims Zabriskie, Allison Wilkerson
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On November 16, the Internal Revenue Service (IRS) issued final regulations with respect to options granted under an employee stock purchase plan (ESPP) under Section 423 of the Internal Revenue Code (the Code). The IRS also issu... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
A prior Morgan Lewis LawFlash addressed the proposed changes by RiskMetrics Group (RMG) (formerly Institutional Shareholder Services, or ISS) to its p... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On December 19, President Obama signed the Department of Defense Appropriations Act 2010 into law, and as a result, extended the COBRA American Recovery and Reinvestment Act of 2009 (ARRA) 65% assistance payment provisions adopt... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On November 16, the Internal Revenue Service (IRS) issued final regulations relating to the reporting requirements under Section 6039 of the Internal Revenue Code (the Code) for incentive stock options (ISOs) and employee stock ... more
LawFlash/Client Alert | Securities and Executive Compensation LawFlash
Business and Finance Practice and Employee Benefits Practice
On December 16, the Securities and Exchange Commissioners adopted final amendments to the proxy disclosure rules to enhance compensation and other corporate governance disclosures. The final amendments are applicable to definit... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
While it is still too early to tell whether the healthcare reform bills on Capitol Hill will ultimately become law—or collapse into bitter recriminations—it is already possible to pick out the core employer group heal... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
While our nation’s eyes are focused on Washington, D.C. and the continuing debate about healthcare reform, another year is drawing to a close—and there are many other developments that must be addressed by health and ... more