On December 10, 2014, Morgan Lewis’s Employee Benefits and Executive Compensation Practice presented its 11th installment of the “Hot Topics in Employee Benefits—What We're Seeing” webinar series, which featured updates on hot topics and trends you should be following. This webinar focused on important developments regarding employee benefits and executive compensation.
Topics included:
Health and Welfare
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Affordable Care Act (ACA) Shared Responsibility: Leased employees and reporting
Multiemployer Plans
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ACA Shared Responsibility requirements and multiemployer health plans
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IRS ACA reporting requirements and multiemployer health plans
Fiduciary Considerations
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Looking into the future of company stock litigation—what we can learn from Tatum v. R.J. Reynolds Tobacco Company and Harris v. Amgen
Plan Sponsor Issues
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IRS ruling on application of qualified plan nondiscrimination requirements to target date funds
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IRS ruling on tax treatment of rollovers of pre-tax/Roth distributions
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Year-end update
Executive Compensation
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New Institutional Shareholder Services guidelines for equity plan approval
Employee Stock Ownership Plans (ESOPs)
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How the Department of Labor/GreatBanc settlement has affected the ESOP community
Fringe Benefits
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Tax treatment of food at company cafeterias and snack rooms: IRS audits and pending new guidance
Save the date for the next webinar in this series: March 25, 2015