Searching Content indexed under Retirement, Superannuation & Pensions by Duane Morris LLP ordered by Published Date Descending.
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IRS Issues Qualified Retirement Plan Relief For Victims Of Hurricanes Harvey And Irma
On August 30, 2017, and September 12, 2017, the IRS issued Announcements 2017-11 and 2017-13, which give employers guidance on the ability of qualified employer plans to provide plan loans...
United States
27 Sep 2017
An Alternative To Voluntary Retirement Programs
Under federal and state laws (most or all), employers can have voluntary retirement programs. Of course, there is much litigation on whether and when an employee's decision to retire is truly voluntary.
United States
12 Jul 2017
Supreme Court Allows ERISA Exemption for Church-Affiliated Hospitals
Under the best reading of ERISA, a plan maintained by a principal-purpose organization qualifies as a church plan, regardless of who established it.
United States
9 Jun 2017
U.S. Department Of Labor Finalizes Regulations Authorizing States To Establish Retirement Savings Programs
On August 25, 2016, the U.S. Department of Labor (DOL) released its Final Rule that will facilitate state legislatures in establishing employee retirement savings programs that are ERISA compliant. Currently, roughly one-third of all workers do not have an opportunity to save for retirement through retirement savings accounts offered by their employers.
United States
26 Aug 2016
Social Security Loophole Closing - Changes May Impact Your Benefits
We all are aware of the importance of the April 15 tax deadline; however, for those turning age 66 this year, April 30 may be a more significant date. Why? Glad you asked.
United States
16 Mar 2016
U.S. Supreme Court Issues Ruling On Duty Of Prudence For Investment Options Made Available Under 401(K) Plan
This continuing duty exists separate and apart from the trustee's duty to exercise prudence in selecting investments at the outset.
United States
27 May 2015
U.S. Supreme Court Rules For Employer In Retiree Medical Benefits Case
The United States Supreme Court addressed the claims of retirees that certain expired collective bargaining agreements created a right to lifetime contribution-free healthcare benefits for retirees, their surviving spouses and their dependents.
United States
28 Jan 2015
Rollovers As Business Startups: A Guide To Using Retirement Funds To Start A Business
Over the past 10 years, thousands of entrepreneurs have used their existing retirement savings held by a qualified retirement plan or IRA to finance the startup or acquisition of a new business.
United States
24 Oct 2013
Federal Court Defines "Spouse" In Same-Sex Marriage For Employee Benefits Purposes
The District Court for the Eastern District of Pennsylvania just handed down one of the first of what will be many decisions reflecting the impact of the Supreme Court’s recent Windsor decision striking down Section 3 of the Defense of Marriage Act (DOMA).
United States
5 Aug 2013
First Circuit Holds Private Equity Fund Is A "Trade Or Business" For Purposes Of Erisa Withdrawal Liability
In a decision with far-reaching consequences for the private equity industry, the U.S. Court of Appeals for the First Circuit has adopted an expansive view of what constitutes a "trade or business" for purposes of determining whether a private equity fund can be held jointly liable for Employee Retirement Income Security Act multiemployer pension withdrawal liability incurred by the fund's portfolio companies.
United States
30 Jul 2013
PBGC Asks Bankruptcy Court To Treat Prior Sale Of Interest In Debtor As Prohibited Attempt To Evade ERISA Pension Liability
The Pension Benefit Guaranty Corporation (PBGC) filed an objection on June 14, 2012, in the Delaware bankruptcy court proceedings of RG Steel ("Debtor"), challenging a recent sale by RG Steel's parent entity ("Parent") of a 25-percent ownership stake in the Debtor.
United States
3 Jul 2012
Important Changes Created By The Pension Protection Act of 2006
The Pension Protection Act of 2006 was signed into law on Aug. 17. Although portions of the act have little to do with pensions, and certain provisions do not so much protect individuals as create additional hurdles, some commentators have termed it "the most sweeping reform of pension funding rules since 1974, helping to guarantee that companies uphold their pension promises to workers."
United States
9 Feb 2007
Highlights of the Pension Protection Act of 2006
The Pension Protection Act of 2006 (the "Act") was signed into law on August 17, 2006. Some commentators have described it as "the most sweeping reform of pension funding rules since 1974, helping to guarantee that companies uphold their pension promises to workers.
United States
20 Dec 2006
The Simplified Employee Pension (SEP), a Roth 401(k) Alternative
As you may be aware, the Job Creation and Worker Assistance Act of 2002 provided changes in simplified employee pension (SEP) plans that made the contribution limits for them equal to the limits for defined contribution plans (profit-sharing plans, 401(k) plans, etc.).
United States
14 Jul 2006
Deciding When to Begin Receiving Social Security Benefits
For many Americans, their monthly Social Security check represents a significant portion of their annual retirement income. According to some studies, even the wealthiest 40% of retirees depend on Social Security for up to a third of their retirement income, on average.
United States
12 Jul 2006
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