Plan Restructuring and Funding

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November 1, 2017
July 6, 2017
January 22, 2016
On January 20, 2016, the United States Supreme Court issued an opinion in Montanile v. Board of Trustees of the National Elevator Industry Health Benefit Plan. To find out whether the Court ruled that a plan administrator may bring a subrogation claim against a participant whose third-party settlement is dispersed into nontraceable items, please read our client alert.
October 12, 2015

On October 7, 2015 President Obama signed the Protecting Affordable Coverage for Employees Act (“PACE Act”) into law. The PACE Act amends the definitions of “large employer” and “small employer” for certain purposes under the Patient Protection and Affordable Care Act.

Client Alert
April 6, 2015
Last week, the IRS announced changes to its voluntary program that allows employers to correct retirement plan operational errors. The program, known as the Employee Plans Compliance Resolution System (EPCRS), allows employers to correct operational errors by either (i) seeking IRS approval of a proposed corrective action; or (ii) self-correcting by taking a prescribed corrective action.Please read our client alert for additional information.
Client Alert
July 31, 2014
In May, the IRS announced that it had launched an audit initiative to gauge compliance with the rules for nonqualified deferred compensation arrangements under Internal Revenue Code Section 409A. Yesterday, we participated in a national conference with the IRS where IRS agents provided their unofficial opinions regarding the focus and applicability of the Initiative as well as other relevant matters under Code Section 409A. To learn what we learned, please read our client alert.
Client Alert
June 26, 2014
On June 25, 2014, the U.S. Supreme Court issued its long-awaited ruling in Fifth Third Bancorp v. Dudenhoeffer, a case involving an ESOP fiduciary’s duties in deciding to sell or hold employer stock in an ESOP. For additional information, please read our client alert.
Client Alert