Employee Benefits and Executive Compensation
Publications of Interest
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
Presentation | Webcast
Marianne Yudes,
Thomas Hogan,
Daniel Kleinman
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
Book | 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
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
Outside Publications | Article
Louis Joseph
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
Outside Publications | Article
Julie Govreau,
Erin Turley,
Theodore Becker
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