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Searching Content indexed under Retirement, Superannuation & Pensions by McDermott Will & Emery ordered by Published Date Descending.
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1
High Court Pension Row May Have Broad Impact
A US Supreme Court case pitting pensioners against US Bank could have a wide-ranging impact on who can bring suit under ERISA, ...
United States
9 Oct 2019
2
Once Again, IRS Extends Nondiscrimination Relief For Frozen Defined Benefit Plans
The Internal Revenue Service (IRS) has once again extended the temporary nondiscrimination relief for frozen defined benefit plans, now through 2020.
United States
25 Sep 2019
3
PBGC's Multiemployer Insurance Program Faces Insolvency, While Single-Employer Program Improves
The Pension Benefit Guaranty Corporation's Multiemployer Insurance Program is close to collapse, while its Single-Employer Insurance Program continues to improve.
United States
23 Sep 2019
4
Federal Court Certifies Class In Multiple-Plan ERISA Challenge To Health-Plan And Retirement-Plan Fees
A Texas federal court certified a class in case brought by participants in one plan, and allowed those participants to represent participants in unaffiliated plans.
United States
12 Sep 2019
5
Ninth Circuit Answers Some Questions About Arbitration Of ERISA Claims
In two opinions—one published and one unpublished—the Ninth Circuit overturned prior precedent and held that a Plan amendment requiring arbitration meant that an individual
United States
9 Sep 2019
6
Right Around The Corner: Expanded IRS Determination Letter Program Opens In September
Beginning September 1, 2019, the IRS is expanding its retirement plan determination letter program to apply to certain individually designed statutory hybrid and merged plans.
United States
26 Aug 2019
7
Severance And Deferred Compensation Considerations For Tax-Exempt Colleges And Universities
In-house counsel and human resources professionals at tax-exempt colleges and universities often face a variety of challenges when structuring, and determining obligations due under
United States
23 Aug 2019
8
Federal Court Dismisses Challenge To ESOP Transaction
In Lee v. Argent Trust Co., the court dismissed ERISA claims challenging an ESOP stock transaction because the plaintiff, who "fundamentally misunderstands the nature of the" ESOP transaction, did not allege that she suffered any injury.
United States
15 Aug 2019
9
Kruse-Western Wins Partial Dismissal In ERISA Lawsuit Over $244 Million Stock Sale
The federal court affirmed ERISA's limitations on the types of claims and remedies available under ERISA.
United States
8 Aug 2019
10
On Top Of ESOP Developments: Insights From The 42nd ESOP National Conference
The 2019 ESOP National Conference, an annual gathering for employee owners from all levels, association volunteer leaders and expert professionals
United States
6 Aug 2019
11
Big ERISA Decisions On The Horizon—SCOTUS To Review Third ERISA Case This Term
The US Supreme Court recently agreed to review the Eighth Circuit's decision in Thole v. US Bank, in which the Eighth Circuit held that participants in an overfunded defined benefit pension plan
United States
30 Jul 2019
12
Hardship Distribution Changes: What's Next?
In 2018, the Treasury Department and the IRS issued new hardship distribution rules applicable to defined contribution plans, and many plans have begun administering these new rules.
United States
24 Jul 2019
13
4 Ways To Manage Retirement Plan Data In New Era Of Cybersecurity
IBM estimated last year that data breaches cost companies $148 per stolen record. Given that, not surprisingly, many employers have grown increasingly
United States
17 Jul 2019
14
It Could Happen To You: Tips For Acing A Benefit Plan Audit
Investment Issues, Health and Welfare Plans, Retirement Plans Over the past several years, the IRS and DOL have significantly increased the number of benefit plans audits conducted each year.
United States
16 Jul 2019
15
Supreme Court Agrees To Hear Sulyma v. Intel Statute-Of-Limitations Decision
The US Supreme Court recently agreed to hear Sulyma v. Intel Corp. Investment Policy Committee.
United States
1 Jul 2019
16
Hot Off The Presses: Latest 401(k) Trends & Developments
Diane M. Morgenthaler and Jeffrey M. Holdvogt recently presented the webinar "Student Loan Benefits and Other 401(k) Developments" at the Worldwide Employee Benefits Network
United States
26 Jun 2019
17
Bipartisan Bill Paves The Way For Significant Retirement Plan Reforms
The House recently passed the most significant piece of proposed retirement plan legislation in more than a decade: the SECURE Act. Although the Senate must also approve the bill before it becomes law
United States
19 Jun 2019
18
IRS Expands Self-Correction Program, Provides Welcome Relief For Plan Sponsors
The IRS recently released an updated version of EPCRS, the IRS's program for correcting errors that occur under tax-qualified retirement plans. The latest version of EPCRS makes it easier for plan
United States
6 Jun 2019
19
Former Employee's Release Agreement Bars ERISA Claim Against ESOP Fiduciary
A recent summary-judgment decision explains how individual releases can bar the individual from pursuing ERISA fiduciary-breach claims on behalf of the plan.
United States
5 Jun 2019
20
IRS Opens The Door To Lump Sum Payment Windows For Retirees In Pay Status
Due to an Internal Revenue Service (IRS) change in course published in Notice 2019-18, plan sponsors may now offer retirees lump-sum windows as another pension "de-risking" option.
United States
16 May 2019
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