Publications of Interest > Employee Benefits & Executive Compensation > Employee Benefits > Practices : Morgan, Lewis & Bockius

04/10/03 Nuts & Bolts - Critical Steps to Building a Successful Start-Up

Presentation | Speech
John Ferreira, Peter Watt-Morse, Eric Kline

03/24/03 Global News Flash: Recent Updates on Equity Plans

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

This LawFlash contains a summary of some of the recent developments relating to employee equity plans in selected foreign jurisdictions. The countries covered in this edition of the Global News Flash include the United Kingdom,... more

03/07/03 Final Security Regulations Published Under HIPAA

LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment

With less than two months before the April 14, 2003 deadline for compliance with the HIPAA Privacy Regulations, the U.S. Department of Health & Human Services published the final HIPAA Security Regulations on February 20, 20... more

March 2003 Fiduciary and Plan Governance Best Practices, presented for a Grant Thornton Event

Presentation | Speech
Marla Kreindler

March 2003 Morgan Lewis on Benefits
March 2003

Newsletter | Morgan Lewis on Benefits
Employee Benefits

In this Issue: Featured Articles: HIPAA Deadline Approaching Fast Deemed IRAs — Effective January 2003 Administrative Notes: New Guidance on Age Discrimination Rules for Cash-Balance Plans... more

March 2003 Plan Investment Matters, presented for The John Marshall Law School LL.M. Program

Presentation | Speech
Marla Kreindler

02/28/03 Executive Compensation: Issues for S Corporation ESOPs, presented at The ESOP Association's 2003 S Corporation ESOP seminar, Orlando, FL

Presentation | Speech
David Ackerman

01/22/03 Sarbanes-Oxley Act of 2002: A Changing World for Accounting, Executive Compensation and Benefits

Presentation | Speech
Gregory Needles, Althea Day

01/16/03 Corporate Governance in ESOP Companies, presented at the Illinois Chapter of The ESOP Association's 2003 Annual Conference, Oak Brook, IL

Presentation | Speech
David Ackerman

2003 ESOPs and S Corporations (Chapter 8, 7th ed.), Selling to an ESOP (National Center for Employee Ownership)

Outside Publication | Chapter
David Ackerman

12/04/02 Planning for Ownership Succession in the Family Business, presented to the Financial Planners Association of Illinois, Northbrook, IL

Presentation | Speech
David Ackerman

December 2002 The Alternative Investing Industry: New Challenges and Opportunities for Investment in a Dynamic Industry, presented at the Opal Financial Group Alternate Investing Summit

Presentation | Speech
Marla Kreindler

11/21/02 Discretionary Trustees Can Now Utilize (for an Additional Fee) the Services of Affiliated Broker-Dealers Under ERISA PTE 86-128

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

In response to the consolidation in the financial services industry that has resulted in more trustees having affiliations with broker-dealers, the Department of Labor has adopted a technical amendment to ERISA Prohibited Transa... more

11/21/02 DOL Amicus Brief in Enron Litigation Raises Novel Fiduciary Concerns

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

An ERISA fiduciary owes a duty of loyalty to the plan it serves and the plan’s participants and beneficiaries. That duty has never been easy to fulfill, particularly for company officers who often must contend with confli... more

11/14/02 Buying or Selling a Business: Structuring and Tax Planning, presented at The ESOP Association's 2002 Two-Day Conference, Las Vegas, NV

Presentation | Speech
David Ackerman

10/22/02 Labor Department and IRS Announce Joint ERISA Form 5500 Filing Project: Its Effect on the Delinquent Filer Volunteer Complance Program

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

The Department of Labor’s Pension and Welfare Benefits Administration and the Internal Revenue Service are undertaking a joint project to ensure that all employee benefit plans have complied with ERISA and IRS obligations ... more

10/09/02 How ESOPs Work, presented at a workshop sponsored by the National Center for Employee Ownership, Chicago

Presentation | Speech
David Ackerman

10/01/02 Department of Labor States Its Position Regarding Limitation of Liability Clauses

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On August 26, 2002, the Department of Labor (“DOL”) issued Advisory Opinion 2002-08A (the “opinion”) to express its views regarding a trend in the benefits industry among plan service providers of requiri... more

October 2002 Morgan Lewis on Benefits
October 2002

Newsletter | Morgan Lewis on Benefits
Employee Benefits

In this Issue: Feature Articles: Compensation and Benefits Implications of the Sarbanes-Oxley Act New Rules and Proposed Regulations for “204(h) Notices” Enforceability of Subrogation/ Reimbursement Pr... more

October 2002 The Electronic Signatures in Global and National Commerce Act: A Fidelity Bond Professional's Guide to E-Sign, Fidelity Law Association Journal

Outside Publication | Article
Stuart Kasiske

09/23/02 HIPAA Reminders

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

October 15, 2002 Deadline for Electronic Transmission Standards. Group health plans that provide medical benefits, dental benefits, vision benefits, employee assistance benefits and health flexible spending accounts must com... more

09/19/02 ESOPs & Spin-Offs, presented at the Strategic Research Institute's seminar on Executing and Funding Spin-Offs and Divestitures in an Illiquid Market, Chicago

Presentation | Speech
David Ackerman

09/14/02 Repurchase Liability Impact Resulting from Corporate Governance, Executive Compensation, and Administrative Processes, presented at The ESOP Association's 2002 Repurchase Obligation seminar, Chicago

Presentation | Speech
David Ackerman

09/01/02 Employee Benefit Implications of New SEC Rules for Section 16 Insider Reports

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

At its open meeting on August 27, 2002, the SEC adopted final rules implementing provisions of the Sarbanes-Oxley Act of 2002 that amend the Section 16 reporting requirements. A general description of the SEC final rules (&ldqu... more

September 2002 The Fiduciary Liability Master Class Series, ERISA 101: Understanding the Basics of the Fiduciary Structure

Presentation | Speech
Marla Kreindler

08/12/02 Audits of Employee Stock Ownership Plans, presented to the U.S. Department of Labor, Pension & Welfare Benefits Administration, Chicago Regional Office

Presentation | Speech
David Ackerman

08/12/02 Compensation and Benefits Implications of the Sarbanes-Oxley Act of 2002

LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment

In response to numerous recent corporate accounting scandals, President George W. Bush signed into law the Sarbanes-Oxley Act of 2002 (the "Act") on July 30, 2002. The Act generally is aimed at policing the accounting industry,... more

July 2002 Assessing the Current Regulatory Environment for U.S. Plan Sponsors Investing in Hedge Funds, presented at the IQPC Hedge Funds for Pension Funds Conference

Presentation | Speech
Marla Kreindler

06/24/02 Dealing with a Tight Credit Market and Alternative Sources of Capital: ESOPs, Overfunded Pension Plans, and Other Retirement Plan Assets, presented at the Strategic Research Institute's Public-to-Public Private & Small Cap Financing seminar, Los Angeles

Presentation | Speech
David Ackerman

06/20/02 Avoiding Taxes: Tax-Free Sales to ESOPs, presented at a meeting of Midwest Business Brokers and Intermediaries, Chicago

Presentation | Speech
David Ackerman

June 2002 ENRON: Impact on ESOPs and Being a Fiduciary of an ESOP, Tax Management Compensation Planning Journal

Outside Publication | Article
John Kober

06/01/02 CSX Decision Offers Social Security Tax Refund Opportunities for Severance Pay

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

Employers that experienced reductions in force or layoffs over the last several years may wish to consider filing a claim for a refund for the Social Security taxes paid on severance benefits based upon the recent decision by th... more

Spring 2002 Severance Plans: ERISA Coverage is a Good Thing, HR Advisor

Outside Publication | Article
Craig Bitman

04/25/02 Retirement Plans and Deferred Compensation for Tax-Exempt Employers, presented at Georgetown University Law Center, Continuing Legal Education, Washington, D.C.

Presentation | Speech
Gregory Needles

04/24/02 ESOP Basics for Management, presented at the National Center for Employee Ownership's 2002 Employee Ownership Conference, Chicago

Presentation | Speech
David Ackerman

04/12/02 The New S Corp ESOP Anti-Abuse Rules, presented at the 2002 Ohio Employee Ownership Conference, Akron, OH

Presentation | Speech
David Ackerman

April 2002 Absolute Return Strategies: Special ERISA Fiduciary Concerns, presented at the Opal Financial Group Absolute Returns Summit

Presentation | Speech
Marla Kreindler

04/01/02 Cafeteria Plans No Longer Subject To Form 5500 Filing Requirement

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On April 4, 2002, the Internal Revenue Service issued Notice 2002-24 suspending the annual Form 5500 reporting requirement imposed on Internal Revenue Code section 125 cafeteria plans. This notice is effective immediately for a... more

04/01/02 Occupational Safety & Health Administration's Site Specific Targeting 2002 Inspection Plan

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On April 15, 2002, the Occupational Safety and Health Administration ("OSHA") announced its Site Specific Targeting 2002 ("SST-2002") Program. Under the Program OSHA will inspect 3000 worksites that reported high injury and ill... more

April 2002 Reviewing ERISA Plan Governance Concerns, presented at the Information Management Network Asset Allocation Summit

Presentation | Speech
Marla Kreindler

03/14/02 ESOPs in a Troubled Economy: Managing Your Employees' Expectations, presented at the Illinois Chapter of The ESOP Association's 2002 Annual Conference, Oak Brook, IL

Presentation | Speech
David Ackerman

March 2002 Morgan Lewis on Benefits
March 2002

Newsletter | Morgan Lewis on Benefits
Employee Benefits

In this Issue: Feature: Company Stock in 401(k) Plans Administrative Notes: IRS Guidance on EGTRRA Changes to 415 Limits IRS Issues Sample EGTRRA Plan Amendments DOL Guidance on Claims ... more

03/01/02 Occupational Safety & Health Administration's High Injury and Illness Notification and Site Specific Targeting 2001 Inspection Plan

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On February 25, 2002, the Occupational Safety and Health Administration ("OSHA") sent letters to over 13,000 employers notifying them that its 2001 Data Initiative (collecting data for calendar year 2000) showed that they had th... more

02/27/02 The ESOP Repurchase Obligation: The Legal Framework, presented at The ESOP Association's 2002 Repurchase Obligation seminar, Chicago

Presentation | Speech
David Ackerman

February 2002 New S Corporation ESOP Law, Tax Management Compensation Planning Journal

Outside Publication | Article
John Kober

February 2002 KSOPs and the Effect of EGTRRA, The ESOP Report

Outside Publication | Article
Brian Hector

02/01/02 Eighth Circuit Reaffirms That Employees Don't Have To Say FMLA For It To Be FMLA

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

Consistent with its liberal construction of "notice" under the Family and Medical Leave Act of 1993 (FMLA), 29 U.S.C. § 2601 et seq., a U.S. Court of Appeals recently held that minimal notice is required for an employee to ... more

February 2002 Regulatory and Compliance Concerns for 401(k) and 403(b) Plans, presented at the Pensions & Investments and International Business Forum Defined Contribution/401(k) Conference

Presentation | Speech
Marla Kreindler

February 2002 The Enron Fallout: Focusing on Fiduciary Liability, presented at the Pensions & Investments and International Business Forum Defined Contribution/401(k) Conference

Presentation | Speech
Marla Kreindler

02/01/02 U.S. Supreme Court Sets Up Hurdle For Employers Seeking to Dismiss Discrimination Actions

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

Prevailing on a motion to dismiss an employment discrimination complaint just became more difficult for employers. According to the Supreme Court's recent decision in Swierkiewicz v. Soreman N.A. , complaints of employmen... more

01/01/02 Revised Safe Harbor Rollover Notice Issued

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

Section 402(f) of the Internal Revenue Code of 1986, as amended (the "Code"), requires a plan administrator of a qualified retirement plan or a 403(a) annuity plan to provide a written explanation to any recipient of an "eligibl... more

01/01/02 Supreme Court Holds That Private Agreements To Arbitrate Employment Disputes Do Not Preclude The EEOC From Recovering Monetary And Other Relief For The Individuals Who Sign Them

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On January 15, the Supreme Court ruled 6-3 that even if an employee has agreed to arbitrate all employment-related disputes, the EEOC may still seek "victim-specific" relief in court for that individual, including backpay, reins... more

2002 Technical Editor, 401(k)s for Dummies

Outside Publication | Book
Marla Kreindler

2002 Technical Editor, The ERISA Sourcebook

Outside Publication | Book
Marla Kreindler

12/01/01 Donation of Accrued Vacation or Other Leave Time May Provide Tax Advantages

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

In response to inquiries from businesses wanting to help victims of the September 11th terrorist attacks, the Internal Revenue Service ("IRS") has issued guidance on programs that allow employees to forgo vacation, sick or perso... more

November 2001 The Anti-Abuse S Corporation ESOP Law, The Tax Magazine

Outside Publication | Article
John Kober

11/01/01 IRS Issues Guidance Re 401(k) Catch-up Contributions

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), enacted on June 7, 2001, made several changes to the Internal Revenue Code of 1986, as amended (the "Code"), that increase an individual's opportunities t... more

11/01/01 IRS Issues Guidance Re the Saver's Credit For Low Income Taxpayers

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

The Economic Growth and Tax Relief Reconciliation Act of 2001 ("EGTRRA"), enacted on June 7, 2001, made several changes to the Internal Revenue Code of 1986, as amended, that increase an individual's opportunities to save for re... more

11/01/01 The New S Corp ESOP Test, presented at The ESOP Association's 2001 Two-Day Conference, Las Vegas, NV

Presentation | Speech
David Ackerman

10/18/01 Avoiding Appraiser Liability in ESOP Transactions, presented to the Business Valuation Association, Chicago

Presentation | Speech
David Ackerman

10/01/01 Guidelines on Handling Suspicious Mail

LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment

Following recent reports about Anthrax exposures, employees justifiably are asking what they can do to ensure that they are safe from chemical and biological agents. Employers also should remember that the Occupational Safety a... more

10/01/01 The War on Terrorism and Employees' Rights: What Every Employer Should Know About USERRA

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

Just days after the attack on the United States, President Bush called as many as 35,000 members of the military reserves and National Guard to active duty. When these men and women leave their civilian jobs to fulfill their mi... more

08/03/01 Selected Issues Under Section 83, ABA Tax Section Employee Benefits Committee– Section 83: The Cutting Edge

Outside Publication | Article
Althea Day

August 2001 Morgan Lewis on Benefits
August 2001

Newsletter | Morgan Lewis on Benefits
Employee Benefits

In this Issue: Features: Overview of the Economic Growth and Tax Relief Reconciliation Act: Provisions Applicable to Retirement and Welfare Plans EGTRAA Qualified Plan Amendment and Filing Deadlines HH... more

August 2001 Section 83: The Cutting Edge, presented at the 2001 Annual Meeting of the ABA Section of Taxation Employee Benefits Committee

Presentation | Speech
Althea Day

08/01/01 Tax Aspects of Executive Compensation, presented at the ABA Annual meeting for the Labor and Employment Law Section, Chicago

Presentation | Speech
Joseph Ronan, Jr.

August 2001 The Surety's Liability for Misconduct of Co-Fiduciaries, Non-Estate Property Obtained under Color of Office, and Fiduciaries Serving the Estate in Multiple Capacities: The Law of Probate Bonds, presented to the American Bar Association

Presentation | Speech
Stuart Kasiske

07/01/01 DOL Delays Effective Date of Claims Procedure Regulations

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

In response to concerns raised by group health plan sponsors, administrators and service providers, the Department of Labor has delayed the effective date of the new claims procedures published on November 21, 2000. Scheduled t... more

July 2001 Overview of the Economic Growth and Tax Relief Reconciliation Act: Provisions Applicable to Retirement and Welfare Plans

Morgan Lewis Title | White Paper
Joseph Ronan, Jr.

On June 7, 2001, President Bush signed into law the Economic Growth and Tax Relief Reconciliation Act (“EGTRRA”), a comprehensive tax bill that significantly cuts federal income tax rates, provides some relief for th... more

06/15/01 Technical Executive Compensation Issues, presented at the AICPA Not-for-Profit Industry Conference, Washington, D.C.

Presentation | Speech
Gregory Needles

Summer 2001 “Drawing the Line Between Settlor and Plan Expenses,” Benefits Law Journal

Outside Publication | Article
Marla Kreindler

06/01/01 New Tax Act Changes Wage Withholding Rates

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

The Internal Revenue Service ("IRS") recently issued Publication 15-T, New Withholding Tables for 2001 (June 2001), which sets forth revised withholding rates and tables on wages paid to employees. The new withholding tables in... more

05/01/01 New Tax Bill Dramatically Changes Retirement Rules

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On May 26, 2001, Congress passed the Economic Growth and Tax Relief Reconciliation Act of 2001 which provides for extensive changes to qualified retirement plans. In general, these changes are favorable to employers and to empl... more

04/26/01 Recent Developments Involving Exempt Organization Retirement Plans; Representing and Managing Tax-Exempt Organizations, presented at Georgetown University Law Center Continuing Legal Education, Washington, D.C.

Presentation | Speech
Gregory Needles

04/25/01 Corporate Governance in ESOP Companies, presented at the National Center for Employee Ownership's 2001 Employee Ownership Conference, Seattle, WA

Presentation | Speech
David Ackerman

04/06/01 The ABC's of ESOPs, presented at the 2001 Ohio Employee Ownership Conference, Akron, OH

Presentation | Speech
David Ackerman

Spring 2001 Benefit Plans in Mergers and Acquisitions, presented at the George Washington University School of Law Spring 2001 Takeover and Tender Offers course, Washington, D.C.

Presentation | Speech
Althea Day

04/01/01 Final HIPAA Privacy Regulation

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

On April 12, 2001, Department of Health and Human Services (DHHS) Secretary Tommy G. Thompson announced President Bush’s decision to immediately begin the process of implementing the Health Information Portability and Acco... more

04/01/01 Reminder: May 16, 2001 Deadline for Amending Rabbi Trusts Holding Parent Company Stock

LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits

Many employees now use so-called "rabbi trusts" as a vehicle to hold assets to provide security to stand behind unfunded deferred compensation obligations. If structured properly, funding of these trusts does not cause adverse ... more

03/16/01 Mergers and Acquisitions Involving ESOP Companies, presented at the Illinois Chapter of The ESOP Association's 2001 Annual Conference, Oak Brook, IL

Presentation | Speech
David Ackerman

03/01/01 Employers Must Reassess Retiree Medical Benefit Plans After Supreme Court's Decision Not to Hear Erie Case

LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment

On March 5, 2001, the Supreme Court denied certiorari in Erie County Retirees Association v. County of Erie . While the Supreme Court's denial of certiorari in Erie is not indicative of the Court's view of the substance of t... more

03/01/01 U.S. Supreme Court Upholds Use of Mandatory Arbitration Clauses in Employment Contracts

LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment

The U.S. Supreme Court put its stamp of approval on the use of arbitration clauses in employment agreements, holding that federal law supports the resolution of workplace disputes through the arbitration process. In a 5-4 decis... more

First Quarter 2001 “Modified Reporting Requirements for Certain Master Trust Stable Value Funds,” Stable Value Times

Outside Publication | Article
Marla Kreindler

2001 Techniques for Maximizing Employee Ownership in 401(k) Plans (Chapter 7), Section 401(k) Plans and Employee Ownership, 3rd ed. (National Center for Employee Ownership)

Outside Publication | Chapter
David Ackerman

12/01/00 New EEOC Regulations Prohibit Tender Back Provisions and Limit the Usefulness of Covenants Not to Sue in ADEA Waiver Agreements

LawFlash/Client Alert | Labor and Employment LawFlash
Labor and Employment

On December 11, the Equal Employment Opportunity Commission ("EEOC") issued new regulations which prohibit certain types of provisions in agreements that provide for the waiver of age discrimination claims under the federal Age ... more

11/10/00 NUA & Other Tax Issues Unique to Distributions of Employer Securities, presented at The ESOP Association's 2000 Two-Day Conference, Las Vegas, NV

Presentation | Speech
David Ackerman

November 2000 EEOC Issues Enforcement Guidance Regarding Discrimination in Employee Benefits

Morgan Lewis Title | White Paper
Employee Benefits

On October 3, 2000, the Equal Employment Opportunity Commission (“EEOC”) released enforcement guidance (the “Guidance”) analyzing discrimination in employee benefits. The Guidance serves as a reference f... more

10/15/00 Stock-Based Compensation FIN 44, Stock Based Compensation Programs: A Case Study Approach

Outside Publication | Article
Althea Day

October 2000 Deciding to Litigate—The Surety's Recourse Against the Principal and Indemnitors, Managing and Litigating the Complex Surety Case, presented to the American Bar Association

Presentation | Speech
Stuart Kasiske

October 2000 New Department of Labor Exemption Improves Ability to Fund Benefits Through Captive Insurers

Morgan Lewis Title | White Paper
Robert Abramowitz

The United States Department of Labor (“DOL”) has granted an exemption that will significantly expand an employer's ability to fund employee benefits through a captive insurance company. The exemption is significant... more

Fall 2000 Stock Based Compensation Programs: A Case Study Approach, presented at the 2000 Fall Meeting of the ABA Section of Taxation

Presentation | Speech
Althea Day

August 2000 Paperless Benefit Plan Administration, Benefits and Compensation Review

Outside Publication | Article
Craig Bitman

July 2000 Supreme Court and Third Circuit Explore the Application of ERISA to Fiduciaries and Parties in Interest

Morgan Lewis Title | White Paper
Steven Spencer

During the Spring of 2000, the Supreme Court and the Third Circuit issued several decisions which define the scope of liability for ERISA fiduciaries and parties in interest. In one Supreme Court decision and in two Third Circu... more

July 2000 Underwater Options Exchange: 6+1 Can Equal Zero (Book Expense), The Metropolitan Corporate Counsel

Outside Publication | Article
Joseph Ronan, Jr., Gary Rothstein

June 2000 Legislative Developments: Cash Balance Disclosure, Y2K Problems, and Pension Pension/Profit-Sharing and Health Benefit Changes, presented at the 2000 Midyear Meeting of the ABA Section of Taxation

Presentation | Speech
Althea Day

June 2000 New Accounting Interpretation for Equity Compensation Plans - Immediate Action May Be Advantageous

Morgan Lewis Title | White Paper
Robert Abramowitz

The Financial Accounting Standards Board (FASB) has released Interpretation No. 44 (Int. 44), which consolidates a variety of interim guidance issued by FASB relating to the financial accounting treatment of equity compensation ... more

05/11/00 The History, Law, and Terminology of ESOPs, presented at The ESOP Association's 2000 Annual Conference, Washington, D.C.

Presentation | Speech
David Ackerman

05/09/00 ESOPs: Where and How to Use Them for the Closely Held Business, presented at the 2000 Mid-States Benefits Conference sponsored by the American Society of Pension Actuaries, Chicago

Presentation | Speech
David Ackerman

05/05/00 Recent Developments Involving Exempt Organization Retirement Plans, presented at Georgetown University Law Center Continuing Education Series, Washington, D.C.

Presentation | Speech
Gregory Needles

04/28/00 Selling to Your Employees, presented at the 2000 Ohio Employee Ownership Conference, Akron, OH

Presentation | Speech
David Ackerman

04/19/00 Deferred Compensation Programs for Tax-Exempt Employers, presented to the American Bar Association Health Law Section Emerging Issues Conference, San Diego

Presentation | Speech
Robert Abramowitz

04/19/00 The Latest Word on Plan Correction - EPCRS, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

04/13/00 S Corporations and the New Tax Laws, presented at the National Center for Employee Ownership's 2000 Employee Ownership Conference, Chicago

Presentation | Speech
David Ackerman

Spring 2000 Benefit Plans in Mergers and Acquisitions, presented at the George Washington University School of Law Spring 2000 Takeover and Tender Offers course, Washington, D.C.

Presentation | Speech
Althea Day

03/28/00 ESOPs: Current Issues, presented at the 2000 Enrolled Actuaries Meeting, Washington, D.C.

Presentation | Speech
David Ackerman

03/22/00 Special Issues and Considerations in DOL Audits of ESOPs, presented at the Ohio Chapter of The ESOP Association's Spring 2000 Conference, Columbus, OH

Presentation | Speech
David Ackerman

03/20/00 Innovative Uses of ESOPs in Corporate Acquisitions, presented at the Strategic Research Institute's 2000 Middle Market March Madness seminar, Phoenix, AZ

Presentation | Speech
David Ackerman

05/11/99 1999 Employee Benefits Case Law Update, presented at the 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Antitrust Issues Arising from the Exchange of Salary and Benefits Information Among Competitors, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 COBRA Continuation Coverage, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Contingent Workers -- Employee Benefits Issues, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Department of Labor/Prohibited Transaction Update, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Disability and Employee Benefit Claims, presented at the 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Executive Compensation Update - New FICA/FUTA Regulations, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Guidance on the Use of Electronic Technologies for Plan Administration, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 GUSTI Amendments GATT Legislation -- The Uruguay Round Agreements Act ,Including the Retirement Protection Act and, Qualified Retirement Plans, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Qualified Transportation Fringe Benefits, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/11/99 Year 2000 Compliance for Benefit Plan Fiduciaries, presented at 9th Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

05/06/99 Recent Developments Involving Exempt Organization Retirement Plans, presented at Georgetown University Law Center Continuing Legal Education, Washington, D.C.

Presentation | Speech
Gregory Needles

02/24/99 Legislative Update, presented at the Attorneys Forum on Employee Benefits, International Foundation of Employee Benefit Plans, Orlando, FL

Presentation | Speech
Thomas Wotring

12/04/98 Deferred Compensation Programs for Tax-Exempt Employers, presented to the PEBA/CUPA, Villanova University, PA

Presentation | Speech
Robert Abramowitz

10/31/98 Section 404(c) of ERISA - Fiduciary Issues, presented at the PEBA 17th Annual Forum, Bryn Mawr, PA

Presentation | Speech
Robert Abramowitz

08/25/98 Employee Benefits Issues in Mergers and Acquisitions, presented to the New York State Society of CPAs Foundation for Accounting Education, Employee Benefits Conference, New York

Presentation | Speech
Gary Rothstein

07/01/98 Investment Managers Face Continued Cross-Trading Limitations Due to ERISA Fiduciary Obligations, The Tax Advisor

Outside Publication | Article
Althea Day

06/01/98 Employee Benefits Update, presented at the Labor and Employment Law Seminar for Healthcare Providers, Harrisburg

Presentation | Speech
Steven Spencer, Joseph Costello

June 1998 U.S. Supreme Court Decision Clarifies COBRA Health Care Continuation Requirements

Morgan Lewis Title | White Paper
Steven Spencer, Robert Abramowitz

On June 8, 1998, the U.S. Supreme Court held in Geissal v. Moore Medical Corp. , that an employer may not deny COBRA health care continuation under its health plan to an otherwise eligible beneficiary because the beneficiary is... more

04/24/98 Recent Developments Involving Exempt Organization Retirement Plans, presented at the 15th Annual Representing and Managing Tax-Exempt Organizations Seminar, Georgetown University Law Center, Washington, D.C.

Presentation | Speech
Gregory Needles

04/01/98 Trends & Developments Involving the Investment Advisor's Fiduciary Obligations to Retirement Plans, presented at the NRS Spring Investment Adviser and Broker/Dealer Compliance Conference, Boca Raton, FL

Presentation | Speech
I. Lee Falk

January 1998 Look Before You Leap -- Deciding to Merge Multiemployer Plans, Employee Benefits Digest, Vol. 35, No. 1

Outside Publication | Article
Gregory Needles

January 1998 Regulations Issued Implementing the Mental Health Parity Act of 1996

Morgan Lewis Title | White Paper
Steven Spencer, Robert Abramowitz

The Mental Health Parity Act of 1996 (MHPA) requires health benefit plans offering mental health coverage to establish the same annual and lifetime dollar limits for such coverage as they do for medical and surgical benefits. O... more

January 1998 Three Federal Agencies Clarify Group Health Coverage Under the Health Insurance Portability and Accountability Act of 1996

Morgan Lewis Title | White Paper
Steven Spencer, Robert Abramowitz

The Health Insurance Portability and Accountability Act of 1996 (HIPAA) was signed into law on August 21, 1996. HIPAA established limits on the maximum pre-existing condition exclusion period that may be imposed by a group heal... more

11/01/97 Employee Benefits Update, presented at the Labor and Employment Law Seminar, Philadelphia

Presentation | Speech
Steven Spencer, Joseph Costello

11/01/97 Employee or Independent Contractor? Questions of Contingent Worker Classification - Avoiding the Microsoft Result and Other Pitfalls, presented at a ML&B Seminar, Washington, D.C.

Presentation | Speech
Robert Smith

10/01/97 Pennsylvania Personal Income Tax - Taxing Cafeteria Plan Contributions

Morgan Lewis Title | White Paper
Robert Abramowitz

Earlier this year, in Act 1997-7, Pennsylvania changed the treatment of contributions to cafeteria benefit plans for state income tax purposes. In late September, the Pennsylvania Department of Revenue issued a policy statemen... more

09/01/97 Trends & Developments Involving the Investment Advisor's Fiduciary Obligations to Retirement Plans, presented to the NRS Fall 1997 Compliance Conference, Tucson, AZ

Presentation | Speech
I. Lee Falk

August 1997 Administrative Challenges Presented By New HIPAA Rules: Part II, The Metropolitan Corporate Counsel

Outside Publication | Article
Steven Spencer, Robert Abramowitz

07/10/97 Procedures Required for Merging Multiemployer Pension Funds, presented to the International Foundation of Employee Benefit Plans' Multiemployer Plan Mergers Conference, Bolton Landing, NY

Presentation | Speech
Gregory Needles

07/01/97 Excluding Workers from Benefit Plans – Conflicting Guidance from the Courts, The Tax Advisor

Outside Publication | Article
Althea Day

07/01/97 Ninth Circuit Affirms Decision Requiring Microsoft to Allow Workers Misclassified as Independent Contractors to Participate in Retirement Plans

Morgan Lewis Title | White Paper
Michael J. Collins, Brian Dougherty

The Ninth Circuit Court of Appeals, sitting en banc , recently affirmed in most respects, but also modified in one important respect, an earlier decision by a three-judge panel regarding the ability of individuals incorrectly t... more

July 1997 Understanding Executive Compensation: Holding the Keys to the Kingdom?, The Metropolitan Corporate Counsel

Outside Publication | Article
Robert Abramowitz

June 1997 Administrative Challenges Presented by New HIPAA Rules: Part I, The Metropolitan Corporate Counsel

Outside Publication | Article
Steven Spencer, Robert Abramowitz

05/09/97 Contingent Workers -- Employee Benefits Issues, presented at the Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Gregory Needles

05/09/97 ERISA Structure 101, presented at the Employee Benefits and Executive Compensation Seminar Primer Course Handbook, Philadelphia

Presentation | Speech
I. Lee Falk

05/09/97 Pension 101, presented at the Employee Benefits and Executive Compensation Seminar Primer Course, Philadelphia

Presentation | Speech
Vivian McCardell

05/09/97 Small Business Job Protection Act of 1996, presented at the Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

05/09/97 The Attorney-Client Privilege and Work Product Doctrine in ERISA Practice, presented at the Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Steven Spencer, Joseph Costello

05/09/97 Welfare Benefits 101, presented at the Employee Benefits and Executive Compensation Seminar Primer Course Handbook, Philadelphia

Presentation | Speech
Robert Abramowitz

05/09/97 You Be the Judge, presented at the Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Steven Spencer, I. Lee Falk

05/05/97 DOL Issues Prohibited Transaction Exemption to Wells Fargo Bank Regarding Asset Allocation Program, presented at the Practicing Law Institution, Pension Plan Investments Conference, New York

Presentation | Speech
I. Lee Falk

05/01/97 Communications Required Under the Health Insurance Portability and Accountability Act of 1996

Morgan Lewis Title | White Paper
Steven Spencer, Robert Abramowitz

The Internal Revenue Service, the Department of Labor and the Department of Health and Human Services recently issued Interim Regulations implementing the Health Insurance Portability and Accountability Act of 1996 (HIPAA). HIP... more

05/01/97 Legal Requirements in Plan Design for Nonqualified Deferred Compensation Plans, IBC-USA Conferences, New York

Presentation | Speech
Robert Abramowitz

04/18/97 Recent Developments Involving Exempt Organization Retirement Plans, presented at the 14th Annual Representing & Managing Tax-Exempt Organizations Conference, Georgetown University Law Center, Washington, D.C.

Presentation | Speech
Gregory Needles

March 1997 Marketing and Referral Arrangements from the Investment Advisor's Perspective - Part 2, Compliance Review, Vol. 6, Issue 3

Outside Publication | Article
Gregory Needles, Steven Stone

February 1997 Benefits Update: Small Business Jobs Protection Act, presented to the Federal Bar Association, Washington, D.C.

Presentation | Speech
Althea Day

1997 ESOPs for Closely Held Businesses, presented at the 1997 Annual Meeting of the ABA Section of Taxation Closely Held Business Committee

Presentation | Speech
Althea Day

December 1996 Public Companies Need to Respond to New SEC Section 16 Rules, The Metropolitan Corporate Counsel

Outside Publication | Article
Gary Rothstein

Winter 1996 The Division of Pensions Across Borders, Journal of the American Academy of Matrimonial Lawyers, Vol. 13, No. 2

Outside Publication | Article
Gregory Needles

11/01/96 Ninth Circuit Requires Microsoft to Allow Workers Misclassified as Independent Contractors to Participate in Retirement Plans

Morgan Lewis Title | White Paper
Michael J. Collins

A three-judge panel of the Ninth Circuit Court of Appeals recently held, by a 2-1 vote in Vizcaino v. Microsoft Corporation , 1996 WL 560235 (9th Cir.), that an employer must pay benefits under two employee benefit plans to a g... more

10/16/96 Current Developments in Employee Compensation, presented at The Philadelphia Chapter, Tax Executives Institute, Inc., Wayne, PA

Presentation | Speech
Robert Lichtenstein, Mims Zabriskie, I. Lee Falk, Robert Abramowitz

October 1996 Litigation Update - Recent Developments in ESOP Fiduciary Obligations, presented at the October 1996 ESOP Association Annual Meeting

Presentation | Speech
Althea Day

09/01/96 Health Insurance Portability and Accountability Act of 1996 -- Benefits Provision

Morgan Lewis Title | White Paper
Robert Abramowitz, Harry Burton

This White Paper discusses many of the benefit-related provisions of the Health Insurance Portability and Accountability Act of 1996. This legislation represents a slimmed-down version of previous bipartisan health insurance re... more

09/01/96 Private Sector Retirement Plan Provisions of the Small Business Job Protection Act of 1996

Morgan Lewis Title | White Paper
Robert A. Bildersee

The Small Business Job Protection Act of 1996, signed into law by President Clinton on August 20, may do more to encourage tax-favored retirement savings than any pension legislation since section 401(k) was added to the Interna... more

July/August 1996 “Derivatives Offer Unique Opportunities for Employee Benefit Plan Counterparties,” Derivatives

Outside Publication | Article
Marla Kreindler

05/16/96 $1 Million Cap on Executive Compensation Deduction, presented at the ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

05/16/96 1996 Employee Benefits Case Law Update, presented at the ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Gregory Needles

05/16/96 FICA Taxation of Nonqualified Deferred Compensation, presented at the ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Mims Zabriskie

05/16/96 Proposed Regulation Regarding Deposit of Employee Contributions, presented at the ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Gregory Needles

05/16/96 You Be the Judge Program, presented at the ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk, Steven Spencer

04/23/96 Tax-Sheltered Annuities - Section 403(b) of the Internal Revenue Code, presented at the Georgetown University Law Center, 13th Annual Representing & Managing Tax-Exempt Organizations, Washington, D.C.

Presentation | Speech
Robert Abramowitz

Spring 1996 The Evolving Edge of the Split-Dollar Envelope, Benefits Law Journal, Vol. 9, No. 1

Outside Publication | Article
Gregory Needles

December 1995 Current Developments In Executive Compensation, The Metropolitan Corporate Counsel

Outside Publication | Article
Robert Abramowitz

10/20/95 Executive Compensation For Profit and Non-Profit Organizations: Risk and Reward: Outsourcing Job Functions While Rewarding Those Who Remain Seminar, Fort Lauderdale, FL

Presentation | Speech
Robert Abramowitz

10/10/95 Managing Leaves of Absence Under the ADA, FMLA, and Workers' Compensation, presented at the Labor and Employment Law Seminar, Philadelphia

Presentation | Speech
Michael Ossip

06/01/95 Taxation of Damages For Employment Discrimination Under the Supreme Court's Decision in Commissioner v. Schleier

Morgan Lewis Title | White Paper
Carol V. Calhoun

The taxability of damages in employment discrimination claims has been thrown into question by the Supreme Court's decision in Commissioner of Internal Revenue v. Schleier (no. 94-500), in which the Court held that back pay an... more

05/04/95 $1 Million Cap on Executive Compensation Deduction, presented at the Fifth Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

05/04/95 Administrative Update Executive Compensation, presented at the Fifth Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

05/04/95 Administrative Update Qualified Plans, presented at the Fifth Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

05/04/95 Administrative Update Welfare Plans, presented at the Fifth Annual Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

05/04/95 Executive Compensation: Stock Options Still King, presented at the Fifth Annual Employee Benefits and executive Compensation Seminar, Philadelphia

Presentation | Speech
Gary Rothstein

05/04/95 Recent Developments in Executive Compensation, presented at the Fifth Annual Employee Benefits and executive Compensation Seminar, Philadelphia

Presentation | Speech
Vivian McCardell

May 1995 Executive Compensation: Stock Options Still King, The Metropolitan Corporate Counsel

Outside Publication | Article
Gary Rothstein

1995 Executive Compensation Considerations for Financial Institutions, Benefits Law Journal Vol. 8, No. 1

Outside Publication | Article
Althea Day

10/05/94 Deferred Compensation Programs for Tax-Exempt Employers, presented at the CCA Annual Meeting Session 44, Maui, Hawaii

Presentation | Speech
Robert Abramowitz

02/01/94 Compensation Planning for Exempt Organizations: Maximizing Benefits Within Exemption Limits for High Income Individuals

Presentation | Speech
Robert Abramowitz

01/18/94 Compensation Planning: Maximizing Benefits Within Exemption Limits, presented at ML&B Nonprofit Health Care Seminar, Philadelphia

Presentation | Speech
Robert Abramowitz

01/18/94 Employment Tax and Employment Status Issues, presented at ML&B Nonprofit Health Care Seminar, Philadelphia

Presentation | Speech
Robert Abramowitz

01/01/94 Employee Benefit Plans Must Specify in the Plan Document a Formal Amendment Procedure: ML&B White Paper

Morgan Lewis Title | White Paper
Steven Spencer, Brian Dougherty, I. Lee Falk

12/08/93 1993 Employee Benefits Case Law Update, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 Analysis of Employee Benefit Plans Under the Omnibus Budget Reconciliation Act of 1993, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 Analysis of Revenue Procedure 93-39 IRS Determination Letter Process, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 Executive Compensation, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 How the Americans with Disabilities Act Impacts Employee Benefit Programs, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 Nondiscrimination Under Section 401(a)(4), presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 Pension Plan Investment in Partnerships, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 The Clinton Administration Health Care Reform Proposal, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 The Family and Medical Leave Act of 1993, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/08/93 The Voluntary Compliance Resolution Program, presented at ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

11/01/93 Elimination of Tax Deductions for Lobbying and Political Expenses: ML&B White Paper

Morgan Lewis Title | White Paper
Carol V. Calhoun

10/04/93 The Impact on Employers of the Administration's Health Care Reform Initiative, presented at a ML&B Labor and Employment Law Seminar, Philadelphia

Presentation | Speech
Steven Spencer, Harry Burton

August 1993 Nondiscrimination, Coverage Rules Make Compliance Harder for Exempt Organization Plans, Journal of Taxation of Employee Benefits, Vol. 1, No. 2

Outside Publication | Article
Robert Abramowitz

08/01/93 SEC Clarifies Rules on Use of Employer Securities to Eliminate or Reduce Employers' Accounting Liability for Postretirement Medical Costs Under FAS 106: ML&B White Paper

Morgan Lewis Title | White Paper
Linda Griggs

07/01/93 Impact of Budget Reconciliation Bill Proposals on Treatment of Amounts Paid by Employers Under Internal Revenue Code Section 127 Educational Assistance Plans: ML&B White Paper

Morgan Lewis Title | White Paper
I. Lee Falk

01/01/93 Treatment of Amounts Paid By Employers For Educational Assistance Under Internal Revenue Code Section 127 Plans: ML&B White Paper

Morgan Lewis Title | White Paper
I. Lee Falk

12/03/92 1992 Employee Benefits Case Law Update, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Analysis of Fringe Benefit Plans Under the Americans with Disabilities Act, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Changes to the Rollover and Withholding Rules Made by the Unemployment Compensation Amendments of 1992, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Deferred Compensation and Early Retirement Programs for Tax-Exempt Employers, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Exotic Tax-Qualified Plans, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Fiduciary Protection With Participant-Directed Investments, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Major Revisions to the Executive Compensation Disclosure Rules, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Managed Care Practical Strategies and Legal Considerations, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Miscellaneous Rulings, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 Nondiscrimination Update, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

12/03/92 The Internal Revenue Service Determination Letter Program, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

11/13/92 Employee Benefits Update -- Legislation and Developing Case Law, presented at a ML&B Labor and Employment Law Conference, Los Angeles

Presentation | Speech
Steven Spencer

07/01/92 Supreme Court Decision in Patterson v. Shumate Holds That Interests Under an ERISA Covered Pension Plan Do Not Constitute Property of the Participant's Bankruptcy Estate

Morgan Lewis Title | White Paper

03/25/92 401(k) Plan Update, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

03/25/92 Developments in COBRA Continuation Coverage, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Steven Spencer

03/25/92 Executive Compensation, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Robert Lichtenstein

03/25/92 Fiduciary Duties and Standards Update, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

03/25/92 Funding Retiree Medical Benefits, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Robert Abramowitz

03/25/92 Legal Issues Affecting Health Plan Cost Containment Strategies, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
Robert Abramowitz

03/25/92 Welfare Plan Reporting Issues, presented at a ML&B Employee Benefits and Executive Compensation Seminar, Philadelphia

Presentation | Speech
I. Lee Falk

01/01/92 Third Circuit Decision Permits Precertification Provisions in Health Care Plans - Nazay v. Miller: ML&B White Paper

Morgan Lewis Title | White Paper
Brian Dougherty

12/01/91 New California Family Leave Law: ML&B White Paper

Morgan Lewis Title | White Paper
John Battenfeld, Frank Smith, Jr.

12/01/91 Third Circuit Decision Excludes Qualified Pension Plans From a Debtor's Bankruptcy Estate - Velis V. Kardanis: ML&B White Paper

Morgan Lewis Title | White Paper
Michael Bloom

11/05/91 Modification of Retiree Medical Benefit Plans, presented at the Price Waterhouse's Employee Benefits Group entitled 'Medical Cost Containment and Retiree Liabilities

Presentation | Speech
Robert Abramowitz

10/01/91 How To Control the Cost of Health, Workers' Compensation and Other Insurance Programs/ERISA Update, presented at a ML&B Labor and Employment Seminar, Philadelphia

Presentation | Speech
Michael Ossip, Steven Spencer, Robert Abramowitz

October 1991 Plans for Tax Exempts Have Added Burdens and Choices, Taxation for Lawyers

Outside Publication | Article
Robert Abramowitz

09/25/91 Compensation Planning: Maximizing Benefits Within Exemption Limits, presented at a ML&B Nonprofit Health Care Seminar, King of Prussia, PA

Presentation | Speech
Robert Abramowitz

09/25/91 Employment Tax and Employment Status Issues, presented at a ML&B Nonprofit Health Care Seminar, King of Prussia, PA

Presentation | Speech
Robert Abramowitz

06/01/91 Middle District of Pennsylvania Decision Limits Precertification Provisions in Health Care Plans - Nazay v. Bethlehem Steel Corporation: ML&B White Paper

Morgan Lewis Title | White Paper
Brian Dougherty

04/10/91 Pension and Welfare Benefits Recent Developments and Retiree Health, presented at the Tax Executives Institute, Inc. program, Philadelphia

Presentation | Speech
Robert Abramowitz

03/01/91 Health Care Cost Control - Legal Issues: ML&B White Paper

Morgan Lewis Title | White Paper
Robert Abramowitz

03/01/91 IRS Proposed Regulations for Separate Lines of Business: Morgan, Lewis & Bockius White Paper

Morgan Lewis Title | White Paper
Brian Dougherty

03/01/91 Retiree Health and Life Insurance - Legal Issues: ML&B White Paper

Morgan Lewis Title | White Paper
Robert Abramowitz

12/01/90 Recent Amendments to the Internal Revenue Code Regarding the Taxability of Amounts Paid By Employers for Educational Assistance: Morgan, Lewis & Bockius White Paper

Morgan Lewis Title | White Paper
I. Lee Falk, Vincent Candiello

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