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PBGC Proposes Simplified Methods For Withdrawal Liability Calculations
On February 6, 2019, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule that impacts how multiemployer pension plans in endangered or critical status calculate withdrawal
United States
11 Apr 2019
Let's Talk – PBGC Pilot Mediation Project Is Now Permanent
The Pension Benefit Guaranty Corporation (the "PBGC") launched a Pilot Mediation Project in October 2017 to provide plan sponsors an opportunity to negotiate resolutions in Early Warning Program cases
United States
15 Feb 2019
Tax Reform Contemplates Changes To Employee Benefits
The House Committee on Ways and Means publicly released a working draft of the Tax Cuts and Jobs Act for the first time on Thursday.
United States
6 Nov 2017
Sun Capital Redux: Private Equity Fund Seeks Declaratory Judgment On Controlled Group Liability For Portfolio Company's Pension Liabilities
In light of the recent decisions by the U.S. Court of Appeals for the First Circuit and the U.S. District Court for the District of Massachusetts in Sun Capital, private investment funds...
United States
26 Oct 2017
New PBGC-Plan Sponsor Pilot Mediation Project For Early Warning Program And Termination Liability Cases
The PBGC launched a new Pilot Mediation Project to facilitate negotiations with (i) plan sponsors involved in corporate transactions under the purview of the PBGC's Early Warning Program and ...
United States
19 Oct 2017
Senator Warren Leads Coalition To Expand Scope Of Limitations On Executive Compensation Tax Deductions
Section 162(m) of the Internal Revenue Code generally limits the deductibility of compensation paid in excess of $1 million to the chief executive officer and the three other highest compensated officers...
United States
8 Jul 2016
Sun Capital Court Finds Co-Investing Funds Part Of Controlled Group And Liable For Portfolio Company's Pension Liabilities
District Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private equity acquisition structuring choices.
United States
6 Apr 2016
Trade Act Reinstates Expired Health Coverage Tax Credit (HCTC)
On July 6, 2015, President Obama signed the Trade Preferences Extension Act of 2015.
United States
17 Jul 2015
2015 PBGC Premium Filings Must Include Risk Transfer Disclosures
The Pension Benefit Guaranty Corporation (the "PBGC") recently finalized its premium filing requirements for 2015.
United States
25 Mar 2015
Significant Multiemployer And Single Employer Benefit Rule Changes Take Effect
On December 16, 2014, President Obama signed into law the $1.1 trillion Consolidated and Further Continuing Appropriations Act of 2015 (Appropriations Act), ..
United States
21 Jan 2015
PBGC Issues Final Regulations Regarding Rollovers From Defined Contribution Plans To Pension Plans
The PBGC has recently initiated efforts to enhance retirement security for Americans by promoting lifetime income options (i.e., annuitized benefits).
United States
2 Dec 2014
Righting a Wrong: The "Claim Of Right" Doctrine And Other Tax Considerations For The Repayment Of Pension Plan Overpayments
Pension plan overpayments to participants and their beneficiaries are an all-too-common occurrence. When overpayments occur, a plan administrator’s duties are fairly clear.
United States
14 Aug 2014
Tax Reform Proposal Takes Aim At Executive Compensation
On February 26, 2014, U.S. Congressman Dave Camp released a comprehensive tax reform proposal that includes several provisions intended to limit or restrict executive compensation.
United States
12 Mar 2014
The PBGC Changes Flat-Rate Premium Due Date For Large Plans
The PBGC finalized a proposed rule that changes the flat-rate premium due date for large plans to the same as their variable-rate due date, which is 9.5 calendar months after the beginning of the premium payment year (October 15th for calendar-year plans), effective as of the 2014 plan year.
United States
6 Jan 2014
Sixth Circuit Rejects Claim For Reinstatement Of Erroneous Benefit Payments To Ineligible Retiree
In Adams v. General Motors Company (Case No. 12-2084), the Sixth Circuit rejected an ineligible retiree’s claim for reinstatement of erroneous benefit payments under her former employer’s pension plan.
United States
26 Nov 2013
The PBGC Not Entitled To Administrative Deference For Involuntary Plan Termination
As we previously noted (, the PBGC filed a complaint (E.D. Pa. Case No. 13-02069) to involuntarily terminate a defined benefit plan prior to a corporate transaction that would change the plan sponsor’s controlled group.
United States
27 Oct 2013
Proposed Legislation Threatens Executive Compensation Tax Deductions
In early August, U.S. Senators Jack Reed and Richard Blumenthal introduced the "Stop Subsidizing Multimillion Dollar Corporate Bonuses Act" in the U.S. Senate.
United States
4 Sep 2013
Private Investment Funds May Be Liable For Portfolio Company’s Underfunded Pension Liabilities Under First Circuit Ruling
On July 24, 2013, the U.S. Court of Appeals for the First Circuit ruled in Sun Capital Partners III, LP v. New England Teamsters and Trucking Industry Pension Fund (No. 12-2312, 2013 WL 3814984) that a private equity investment fund was engaged in a "trade or business" under ERISA, and, therefore, could be part of a "controlled group" with one of its portfolio companies and potentially liable for its underfunded pension liabilities.
United States
31 Jul 2013
Benefit Issues In Puerto Rico: Impact Of The ACA, ERISA And The PBGC
This article highlights some recent developments that employers with Puerto Rico employee benefits arrangements should consider concerning compliance with U.S. federal laws on health care reform and the Patient Protection and Affordable Care Act ("ACA")
United States
6 Jul 2013
PBGC Releases 4062(e) Enforcement Guidelines
ERISA section 4062(e) addresses situations in which an employer ceases operations at a facility in any location and, as a result, separates more than 20% of its employees who participate in the employer’s defined benefit plan.
United States
9 May 2013
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