Executive & Equity Compensation; Deferred/Non-Qualified Compensation Plans Publications of Interest
Presentation | Webinar
W. Reece Hirsch
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The Internal Revenue Service (IRS) has quietly unveiled its most significant audit initiative in decades—an initiative the IRS confirmed last week with little fanfare even though its expansive scope will target the federal... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
New interim final regulations issued under the Genetic Information Nondiscrimination Act of 2008 (GINA) require employers to quickly evaluate and implement the new regulations before the 2010 plan year, especially with regard to... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On September 5, the Internal Revenue Service (IRS) and the Department of Treasury issued new guidance as part of the Obama administration's initiatives aimed at retirement and savings. The guidance, issued in the form of four n... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
As fall approaches, it is important for plan sponsors to review whether any qualified plan action items must be addressed prior to year-end. The following checklist describes potential year-end amendments and notices that may b... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On September 8, the U.S. Department of Labor (the DOL) issued EBSA Field Assistance Bulletin No. 2009-3, which addresses whether a plan fiduciary may use a mutual fund's summary prospectus to satisfy its prospectus delivery... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
ESOP-owned businesses received encouraging news this month when the ESOP Promotion and Improvement Act of 2009 (S. 1612) (the Act) was introduced on August 6 by Senator Blanche L. Lincoln (D-Ark.). Senator Mary L. Landrieu (D-L... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On August 24, the Department of Health and Human Services (HHS) published regulations (the Breach Notification Regulations or Regulations) that impose significant new breach notification obligations upon "covered entities" and "... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
Background Federal COBRA rules only apply to employers with 20 or more employees. However, 39 states and the District of Columbia have various mini-COBRA rules in their state insurance codes that apply to small businesses (u... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On July 20, the U.S. Department of Labor (DOL) released Field Assistance Bulletin 2009-02 (the FAB), which included certain transitional relief for 403(b) plan administrators who make a good faith effort to comply with the Form ... more
Presentation | Webinar
Linda Griggs, Gary Rothstein
Morgan Lewis's Benjamin Delancy, Linda Griggs, and more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
In a case recently decided by a federal district court in Indiana, Craig v. Smith , 2009 WL 438635 (S.D. Ind. Feb. 20, 2009), Ontario Corporation was held to have violated ERISA by issuing a 10-year promissory note in payment fo... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
On May 20, the U.S. District Court for the Eastern District of Missouri, on a motion to dismiss, ruled that in order to succeed on a breach of fiduciary duty claim, the complaint must state that the defendant was acting in his c... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On June 10, the U.S. Department of Treasury (the Treasury Department) outlined a set of broad-based principles regarding compensation practices for companies to follow, particularly those companies in the financial sector, which... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On June 10, the U.S. Department of Treasury (the Treasury Department) outlined a set of broad-based principles regarding compensation practices for companies to follow, particularly those companies in the financial sector, which... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The Internal Revenue Service (IRS) issued proposed regulations that provide some needed relief regarding the suspension of employer contributions under safe harbor 401(k) plans. See 74 Fed. Reg. 23,134 (proposed May 18, 2009)... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
On May 12, the Securities and Exchange Commission (SEC) and the U.S. Department of Labor (DOL) issued a press release announcing that they will hold a joint one-day hearing on June 18, 2009 to explore the issues relating to targ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
An Internal Revenue Service (IRS) official recently commented at an American Law Institute-American Bar Association conference that the IRS will continue to litigate the issue of whether a corporation is entitled to a deduction ... more
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits Practice
As the daily news media continues to report, the country’s economy is tumbling to unprecedented levels and numerous companies have declared bankruptcy or been seized by government agencies. In addition to the collapse of ... more
Presentation | Webinar
Michael Richman, Craig Bitman, Louis Joseph
Presentation | Webinar
Amy Kelly
Presentation | Webinar
Georgina O'Hara