Related Publications
Presentation | Webcast
Louis Joseph,
Mims Zabriskie
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On February 21, 2008 the Internal Revenue Service (IRS) issued Revenue Ruling 2008-13, which materially limits the performance-based compensation exception to the $1 million deduction limit under section 162(m)... more
Presentation | Speech
Daniel Hogans
Outside Publications | Article
Lauren Licastro
Presentation | Speech
Daniel Hogans
Marketing Material | Brochure
ESOP and Employee Benefits
LawFlash/Client Alert | Employee Benefits LawFlash
ESOP and Employee Benefits
On January 14, 2008, the U.S. District Court for the District of Minnesota, on a motion for summary judgment, ruled in General Mills v. United States , No. 06-3457 DSD/SRN (D. Minn. Jan. 14, 2008), that... more
Presentation | Webcast
Daniel Hogans
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On December 21, 2007, the Employee Benefits Security Administration (EBSA) of the Department of Labor (DOL) issued an advisory opinion (2007-07A) stating that plan fiduciaries risk violating ERISA by utilizing ... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The Equal Employment Opportunity Commission (EEOC) has accomplished what the kings’ men could not— it has affirmed that employer-sponsored retiree healthcare benefits can be coordinated with Medicare or comparab... more
LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment
In August 2006, San Francisco’s mayor signed into law the San Francisco Health Care Security Ordinance (HCSO). The HCSO requires certain employers operating with the geographic limits of the City and County of ... more
Outside Publications | Article
Daniel Hogans
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
As discussed in our LawFlash issued December 11, 2007, Section 6039 of the Internal Revenue Code of 1986, as amended (the Code), sets forth two reporting requirements for employers sponsoring incentive stock op... more
LawFlash/Client Alert | Employee Benefits LawFlash
Thomas Hogan
On November 16, 2007, the Department of Labor (DOL) issued the final rule concerning revisions to the Form 5500 Schedule C fee disclosure for employee benefit plans. This final rule essentially adopted the prop... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The following checklist describes 2007 year-end action items with respect to executive compensation and equity compensation plans. This list is not exhaustive but is intended to provide a reminder of the genera... more
Presentation | Speech
Andy Anderson
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
Under new filing requirements, employers are required to furnish information returns to the Internal Revenue Service (IRS) regarding the exercise of incentive stock options (ISOs) and the transfer of shares acq... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
On December 3, 2007, the Treasury Department and the Internal Revenue Service (IRS) issued Notice 2007-100 (Notice), which gives taxpayers a limited ability to correct certain operational failures of a nonquali... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The Pension Protection Act of 2006 (the PPA) added Section 404(c)(5) to the Employee Retirement Income Security Act of 1974, as amended (ERISA), effective for plan years beginning after December 31, 2006, which... more
Presentation | Speech
Daniel Hogans
Presentation | Speech
Erin Turley
Presentation | Speech
Daniel Hogans
Presentation | Speech
Deborah Davidson
Outside Publications | Article
Lauren Licastro
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits
The IRS issued Notice 2007-89 on October 23, 2007, which provides guidance on (i) reporting and withholding compensation that is deferred in 2007, (ii) reporting and withholding amounts includible in income und... more