Morgan Lewis

Plan Audit Publications of Interest

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07/24/14 Fifth Circuit Holds Deferred Compensation Plan Is Governed by ERISA
The decision details important implications for employers that use deferred compensation arrangements.
06/27/14 Supreme Court Rejects “Presumption of Prudence” in ERISA Employer Stock Cases
The Court’s Dudenhoeffer decision also provides some guidance for scrutinizing such claims at the pleadings stage.
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07/24/14 Fifth Circuit Holds Deferred Compensation Plan Is Governed by ERISA

LawFlash/Client Alert | Employee Benefits and Labor and Employment LawFlash
Sari Alamuddin, Christopher Boran

The decision details important implications for employers that use deferred compensation arrangements.

06/27/14 Supreme Court Rejects “Presumption of Prudence” in ERISA Employer Stock Cases

LawFlash/Client Alert | Employee Benefits and Labor and Employment LawFlash
Deborah Davidson, Azeez Hayne, Christopher Boran

The Court’s Dudenhoeffer decision also provides some guidance for scrutinizing such claims at the pleadings stage.

03/19/14 Hot Topics in Employee Benefits — What We’re Seeing

Presentation | Webinar
Vivian McCardell, Daniel Hogans, Craig Bitman, Brian Dougherty, Brian Hector, Althea Day

On March 19, 2014, Morgan Lewis's Employee Benefits and Executive Compensation Practice presented its eighth installment of our "Hot Topics in Employee Benefits - What We're Seeing" webinar series, which feat... more

12/18/13 IRS Issues Notice on Expanded In-Plan Roth Conversion Option

LawFlash/Client Alert | Employee Benefits LawFlash
Brian Dougherty, Timothy Kennedy

Guidance confirms that plan sponsors have flexibility in designing and implementing a feature that allows participants to convert vested pre-tax balances to after-tax Roth balances.

06/18/13 Preparing For and Managing Plan Audits

Presentation | Webinar
Lisa Barton, Gregory Needles

On June 18, 2013, Morgan Lewis presented the fourth installment of our 2013 Plan Sponsor Basics webinar series, which focuses on the day-to-day issues that many plan sponsors face in the design and operation of their retirement p... more

04/01/13 Expanded Guidance from IRS on 403(b) Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Robert Abramowitz, Amy Kelly, R. Tracht

IRS amends EPCRS, significantly affecting 403(b) plans, and issues guidance to assist 403(b) plan sponsors in identifying and correcting defects.

07/27/12 Qualified Default Investment Alternative Safe Harbor Upheld

LawFlash/Client Alert | Employee Benefits LawFlash
Lisa Barton, R. Tracht, Brian Dougherty, George Tsai

Sixth Circuit finds that plan fiduciaries did not breach their duties when participants' investments were transferred to the plan's default fund without their explicit consent.

06/27/12 Hot Topics in Employee Benefits – What We’re Seeing

Presentation | Webinar
Brian Hector, Daniel Hogans, Lisa Barton, David Fuller, Steven Spencer, Craig Bitman, Andy Anderson

On June 27, 2012, Morgan Lewis's Employee Benefits and Executive Compensation Practice presented its first installment of our "Hot Topics in Employee Benefits - What We're Seeing" webinar series, which featured updates on hot top... more

01/14/10 DOL Releases Revised Model COBRA Notices, Additional Material

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

01/14/10 DOL Publishes Final Participant Contributions Regulation

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

01/11/10 IRS Issues Document Corrections Program for Deferred Compensation Plans Under Code Section 409A

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

01/05/10 COBRA ARRA Extension: Better Late Than Never! Webinar

Presentation | Webinar
Saghi Fattahian, Andy Anderson

12/24/09 IRS Issues Final Regulations Governing Options Granted Under Employee Stock Purchase Plans

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

12/23/09 RMG Finalizes 2010 Executive Pay Policy

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

12/22/09 COBRA ARRA 65% Assistance Payment Eligibility, Duration Extended

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

12/21/09 IRS Issues Final Regulations on Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

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

12/17/09 Healthcare Reform: Core Concepts for Employer Group Health Plans

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

12/10/09 Health and Welfare Plans: 2009 Year-End Review

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

12/09/09 Executive Compensation and Equity Compensation Plan Issues for Consideration as 2010 Approaches

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

12/09/09 Health and Welfare Year-End Webinar

Presentation | Webinar
Andy Anderson

11/18/09 November 30, 2009 Is Deadline for Plan Sponsors to Finalize 2009 Required Minimum Distribution Procedures

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

11/17/09 RiskMetrics Group Releases Proposed Changes to Proxy Advisory Policies for 2010 Proxy Season

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

11/17/09 Form 5500 Schedule C

Presentation | Webinar
Daniel Kleinman

11/16/09 DOL Holds: Security Interest Creates IRA Prohibited Transaction

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

11/12/09 IRS Grants Hybrid Pension Plan Relief on Timing of Amendments and Notices

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

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