Search
Searching Content by Paul Borden ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
DOL Issues Request For Information Regarding Fiduciary Rule
On June 29, 2017, the Department of Labor ("DOL") issued a Request for Information ("RFI") in connection with its examination of the Final Fiduciary Rule, which was published on April 8, 2016, and became applicable on June 9, 2017.
United States
13 Jul 2017
2
DOL Issues Additional Guidance On Fiduciary Rule
On January 13, 2017, the U.S. Department of Labor ("DOL") issued a second set of guidance on its new fiduciary rules, which are scheduled to become effective on April 10, 2017.
United States
31 Jan 2017
3
Structured Thoughts: Volume 7, Issue 8 August 11, 2016
The U.K.'s recent referendum to withdraw from the European Union has affected virtually all segments of the financial industry. The structured products area is no exception.
United States
12 Aug 2016
4
Implications Of The DOL Fiduciary Rule For Structured Products
On April 6, 2016, the Department of Labor ("DOL") issued its final conflict of interest regulations, which significantly expand who is considered a fiduciary when dealing with a retirement account.
United States
16 May 2016
5
Structured Thoughts: News For The Financial Services Community, Special Issue
On April 6, 2016, the Department of Labor issued its final conflict of interest regulations, which significantly expand who is considered a fiduciary when dealing with a retirement account.
United States
9 May 2016
6
Final Department Of Labor Fiduciary Regulations Under ERISA
DOL issued its long-anticipated final regulation defining who is a fiduciary as a result of giving investment advice to plans subject to ERISA, to participants or beneficiaries of these plans, or to IRAs.
United States
14 Apr 2016
7
Department Of Labor Clarifies ERISA Fiduciary Requirements With Respect To Economically Targeted Investments And Environmental, Social, And Governance Goals
Last month, the Department of Labor (the "Department") issued an Interpretive Bulletin 2015-011 (the "Bulletin") clarifying the extent to which the Employee Retirement Income Security Act of 1974...
United States
24 Nov 2015
8
Ruling Highlights Importance Of Fiduciary Process Surrounding 401(K) Plan Fees And Services
On March 31, 2012, the U.S. District Court for the Western District of Missouri awarded plaintiffs more than $35 million in a class action suit over certain breaches of duty related to 401(k) plan expenses.
United States
15 Jun 2012
9
Proposed ERISA Regulations Defining Fiduciary To Be Withdrawn And Modified
In a prior client alert, we reported that the Department of Labor (the "DOL") had issued proposed regulations that would have significantly expanded the categories of persons considered fiduciaries to plans that are subject to the Employee Retirement Income Security Act of 1974, as amended ("ERISA").
United States
4 Oct 2011
10
Proposed ERISA Regulation Would Expand Persons Considered Fiduciaries
On October 21, 2010, the Department of Labor issued a proposed regulation that could significantly expand the categories of persons considered fiduciaries as a result of their providing investment advice to plans subject to ERISA or to participants or beneficiaries of such plans.
United States
9 Nov 2010
11
COBRA Provisions Of The American Recovery And Reinvestment Act Of 2009
The recently enacted American Recovery and Reinvestment Act of 2009 (the "Act") includes several new requirements that will impact the COBRA responsibilities of employers maintaining group health plans.
United States
27 Feb 2009
12
The Emergency Economic Stabilization Act´s Effect On Employee Benefits And Executive Compensation
In an earlier legal update (Economic Stabilization Act: Employee Benefits and Executive Compensation, October 2008) we summarized the employee benefits and executive compensation provisions contained in the Emergency Economic Stabilization Act of 2008 (the “Act”), which became law on October 3, 2008.
United States
11 Nov 2008
13
Economic Stabilization Act: Employee Benefits And Executive Compensation
The recently enacted Economic Stabilization Act of 2008 (the “Act”) contains a number of significant employee benefits and executive compensation provisions, some that apply to employee benefit plans generally, and some that apply only to the executive compensation arrangements of Financial Institutions taking advantage of the Troubled Asset Relief Program (“TARP”) offered under the Act.
United States
8 Oct 2008
14
IRS Stands By Reversal on Performance-Based Compensation Under Section 162(m), Provides Transition Relief
The IRS has issued a revenue ruling that confirms a new position taken in a recent private letter ruling with respect to qualified performance-based compensation under Section 162(m).
United States
29 Feb 2008
15
IRS Issues Limited Relief On Section 409A; Year End Action Still Required
The IRS recently issued Notice 2007-78, which provides additional guidance and limited transition relief on Section 409A of the Internal Revenue Code. There are still actions required by the end of 2007.
United States
18 Sep 2007
16
Action Required by December 31, 2007, to Comply with Final Section 409A Requirements
This is a reminder that employers have until December 31, 2007, to comply with the final regulations under Internal Revenue Code Section 409A.
United States
17 Aug 2007
17
IRS Issues Final Section 409A Regulations
On April 10, after keeping the executive compensation community in suspense for the better part of a year, the IRS issued its final regulations under Section 409A of the Internal Revenue Code of 1986, as amended (the “Code”).
United States
9 May 2007
18
All Good Things Must Come To An End – Section 409A Tax Reporting And Withholding Requirements Are Now Effective
After an almost two-year delay, the IRS has now indicated that the tax reporting and withholding requirements imposed by Section 409A of the Internal Revenue Code of 1986, as amended, are effective immediately with respect to deferred amounts that became includible in income in 2005 or 2006.
United States
28 Dec 2006
19
Update – Postponement Of New ERISA Notice Requirement
As we explained in our recent Legal Update (see New ERISA Notice Requirement May Require Action by December 2, 2006, November 2006), the Pension Protection Act of 2006 (“PPA”) creates new diversification rights for participants in retirement plans that permit or require investments in company stock and bolsters these rights with a notice requirement.
United States
6 Dec 2006
20
Tax Issues Arising Out of Stock Options Back-Dating Investigations
As the news reports of back-dating of stock options continue unabated, companies who may be facing this problem should be aware of several potential Federal income tax issues.
United States
27 Jun 2006
Links to Result pages
 
1 2  
>>Next