LawFlash/Client Alert | Employee Benefits LawFlash
Andy Anderson
Expanded guidance clarifies the types of plans and amounts that must be reported and requires employers to take additional steps to meet their Form W-2 reporting obligations.
Presentation | Webinar
Vicki Nielsen, David Fuller, Mary Hevener
LawFlash/Client Alert | Employee Benefits LawFlash
Jerry Holmes, Vicki Nielsen, David Fuller, Mary Hevener
The Internal Revenue Service (IRS) provided welcome and practical relief to businesses with the September 14 release of Notice 2011-72 (the Notice), which eliminates all recordkeeping requirements in connection with employer-pro... more
Outside Publication | Article
Jerry Holmes, David Fuller
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 Appr... 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 | Webinar
Saghi Fattahian, Andy Anderson
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 is... 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 proxy advisory policies to be in effect for the 2010 proxy season. 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 | 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 health plan con... 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 welfare pl... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The following checklist describes important issues for consideration as 2009 comes ta close and we enter int2010. Though not exhaustive, this list is intended tprovide a reminder of some of the issues that will need tbe consider... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On September 24, the Internal Revenue Service (IRS) issued Notice 2009-82, which provides for a November 30, 2009 deadline for defined contribution plan sponsors to finalize their required minimum distribution (RMD) waiver proc... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
Recently, RiskMetrics Group (RMG) (formerly Institutional Shareholder Services, or ISS) released proposed changes to its proxy advisory policies to be in effect for the 2010 proxy season. The comment period on the proposed poli... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On October 27, the Employee Benefits Security Administration of the U.S. Department of Labor (DOL) released Advisory Opinion 2009-03A (Advisory Opinion), which could have implications for brokerage firms and other financial inst... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On November 10, the IRS released Announcement 2009-82, which gives sponsors of cash balance and other hybrid pension plans additional time to bring their plans into compliance with the Pension Protection Act of 2006 (PPA) requir... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On October 23, the U.S. Department of Labor (DOL) released its much-anticipated guidance on how to complete the new Schedule C to Form 5500. The new Schedule C must be used to report certain direct and indirect compensation rec... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On October 15, the Internal Revenue Service (IRS) announced in a news release (IR-2009-094) the cost-of-living adjustments to be applicable to dollar limitations for defined benefit pension and defined contribution plans and oth... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
Sponsors of defined benefit pension plans are now required to post certain information from IRS Form 5500 on their internal company intranets. This posting requirement was added by the Pension Protection Act of 2006 (PPA) effec... more
Presentation | Webinar
W. Reece Hirsch, Georgina O'Hara