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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
2
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
3
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
4
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
5
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
6
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
7
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
8
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
9
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
10
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
11
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
12
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
13
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
14
Annual Reporting Obligation for Incentive Stock Option Exercises
This is a reminder that annual information statements must be delivered to all employees that exercised incentive stock options (“ISOs”) during the last calendar year. An employer is required to deliver an information statement to each employee (who exercised an ISO) no later than January 31 of the calendar year following the year in which the ISO was exercised.
United States
 
11 Jan 2006
15
Deferred Compensation Update: IRS Issues Proposed Regulations under Code Section 409A
On September 29, 2005, the IRS issued its long-awaited proposed regulations under Code Section 409A (the "Proposed Regulations").
United States
 
27 Oct 2005
16
HIPAA Gets Flexible: The HIPAA Compliance Deadline for Flexible Benefit Plans Is Approaching
Over the past year, employers have been assessing the impact of the privacy regulations issued under the Health Insurance Portability and Accountability Act of 1996 ("HIPAA") on the operations of their health plans. For many health plans, compliance with these regulations did not require significant efforts, and the initial deadline—April 14, 2003—passed without incident.
United States
26 Mar 2004
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