Searching Content indexed under Retirement, Superannuation & Pensions by Morgan Lewis ordered by Published Date Descending.
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DOL Announces Relief For Parties Impacted By California Wildfires
Several US Department of Labor agencies have issued guidance to assist those individuals, unions, and employers affected by the most recent California wildfires.
United States
3 Dec 2018
It's Official! DOL Finalizes Delay
The Fiduciary Rule transition period is extended until mid-2019, with financial institutions having flexibility in complying with the impartial conduct standards during this period.
United States
4 Dec 2017
DOL Issues Proposed Delay Of Fiduciary Rule Compliance Date And Enforcement Relief
The US Department of Labor (DOL) has proposed to delay the applicability of additional conditions of the Best Interest Contract (BIC) exemption, PrT exemption, and PTE 84-24 from January 1, 2018 to July 1, 2019.
United States
14 Sep 2017
DOL Issues Additional Fiduciary Rule Transition FAQs
The Department of Labor ties up a few loose ends with FAQS regarding the fiduciary rule.
United States
18 Aug 2017
New Path Act Changes Rules For Foreign Investment In US Real Estate And For REITS
The PATH Act exempts certain foreign pension funds from taxation under FIRPTA and significantly modifies the tax rules applicable to REITs.
United States
11 Jan 2016
DOL Issues New Guidance On Economically Targeted Investments
The guidance clarifies that environmental, social, and governance factors may be relevant to a plan fiduciary's evaluation of an investment's economic merits.
United States
16 Nov 2015
New IRS Guidance On Lump-Sum Windows
On July 9, the Internal Revenue Service (IRS) issued Notice 2015-49, which prohibits sponsors of qualified defined benefit plans from adopting lump-sum windows for participants and beneficiaries who receive annuity payments.
United States
20 Jul 2015
DOL Sends Proposed Conflict Of Interest Rule To OMB For Review
The U.S. Department of Labor (DOL) has sent its proposed "Conflict of Interest Rule-Investment Advice" to the presidentís Office of Management and Budget (OMB) for review.
United States
11 Mar 2015
Ordinary Contract Principles Govern Disputes About Collectively Bargained Retiree Medical Benefits
A Morgan Lewis team secured a major victory for employers when the U.S. Supreme Court, in M&G Polymers USA, LLC v. Tackett, unanimously rejected a decades-old precedent.
United States
6 Feb 2015
President Obama Signs The Multiemployer Pension Reform Act Of 2014
New legislation is enacted to assist and fortify deeply troubled multiemployer pension plans.
United States
2 Jan 2015
Fifth Circuit Holds Deferred Compensation Plan Is Governed By ERISA
The decision details important implications for employers that use deferred compensation arrangements.
United States
29 Jul 2014
Supreme Court Rejects "Presumption Of Prudence" In ERISA Employer Stock Cases
The Courtís Dudenhoeffer decision also provides some guidance for scrutinizing such claims at the pleadings stage.
United States
8 Jul 2014
IRS Releases Guidance For Effective Date Of Same-Sex Spousal Retirement Rights
Plan sponsors now know how and by when retirement plans must comply with the U.S. Supreme Courtís decision in Windsor.
United States
15 Apr 2014
DOL Proposes Amendment To Service Provider Fee Disclosure Regulation
Proposal would require certain service providers to furnish a separate disclosure guide.
United States
19 Mar 2014
Supreme Court To Decide Applicability Of The "Prudence Presumption" In ERISA Stock Cases: ESOP And 401(k) Plan Sponsors And Fiduciaries, Take Note
In "Fifth Third Bancorp v. Dudenhoeffer", the U.S. Supreme Court will decide whether investments in employer stock are entitled to a "prudence presumption" under the Employee Retirement Income Security Act.
United States
23 Dec 2013
Private Equity Fund May Be "Trade or Business" Under ERISA
First Circuit holds that an investment fund may be responsible for controlled group pension liabilities of portfolio companies.
United States
2 Sep 2013
DOL Clarifies Revenue Sharing Fiduciary Responsibility Issues
The U.S. Department of Labor has recently issued Advisory Opinion 2013-03A, which discusses whether a bookkeeping account for revenue sharing payments constitutes "plan assets" under the Employee Retirement Income Security Act.
United States
30 Jul 2013
New Opinion And Advisory Program For Pre-Approved 403(b) Plans
The Internal Revenue Service has recently issued Revenue Procedure 2013-22,1 which establishes long-awaited procedures for IRS pre-approval of Internal Revenue Code section 403(b) plan documents.
United States
28 Apr 2013
PBGC Proposes New Regulations Under Reportable Events Rule
The Pension Benefit Guaranty Corporation has recently issued proposed rules under section 4043 of the Employee Retirement Income Security Act that would substantially change the rules relating to "reportable event" filing obligations.
United States
24 Apr 2013
Private Equity Fund Is Not A "Trade Or Business" Under ERISA
District court decision refutes 2007 Pension Benefit Guaranty Corporation opinion letter and could provide potential clarity to private equity firms and private equity funds in determining how to structure their investments.
United States
6 Dec 2012
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