Searching Content indexed under Retirement, Superannuation & Pensions by Carlton Fields ordered by Published Date Descending.
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Recent Change To Hardship Distributions Can Increase Employer Liabilities
This alert should interest sponsors of retirement plans subject to IRC sections 401(k), 403(b), or 457(b) that authorize hardship distributions ...
United States
12 Dec 2018
Ninth Circuit Holds Putative Class Action ERISA Claims Fall Outside Scope Of Individual Arbitration Agreements
Plaintiffs, current and former employees of the University of Southern California ("USC"), were participants in two USC-sponsored ERISA contribution plans.
United States
2 Oct 2018
IRS Allows Employer ‘Matching Contribution' Based On Student Loan Repayments
With U.S. student loan debt totaling $1.5 trillion, employers are seeking ways to ease the burden of repayment for their employees and prospective employees.
United States
11 Sep 2018
Retirement Plans Can Solve The Million-Dollar Problem For Entities At Risk Of Excise Taxes On Compensation
All entities, including governmental entities, are now potentially liable for penalties[1] due to overpaying employees.
United States
4 Jul 2018
Excise Tax Problems? Retirement Compensation May Help
All entities, including governmental entities, are now potentially liable for overpaying higher-ranking employees.
United States
3 Jul 2018
Fifth Circuit Vacates DOL Fiduciary Rule
On March 15, the Fifth Circuit, in Chamber of Commerce, et. al. v. United States Department of Labor, a 46-page opinion, reversed the district court's ruling upholding the DOL fiduciary rule and vacated the rule.
United States
6 Apr 2018
Practical Insights On DOL Guidance Affecting Retirement, Medical And Disability Plans
On January 5, the Department of Labor (DOL) announced that regulations it previously proposed will apply to certain retirement and medical disability claims filed after April 1.
United States
2 Feb 2018
The DOL Fiduciary Rule: Charting A Course, Avoiding Collisions And Potential Litigation
For the past several months, we have written about potential litigation issues under the "revised temporary" DOL Rule involving the offer and sale of annuities in the IRA market.
United States
10 Jan 2018
The DOL's Fiduciary Rule: An Update And Practical Advice
At least, plan sponsors should not make adjustments if they are currently using prudent practices.
United States
6 Dec 2017
Tax Reform And Accumulated Leave (Aka "Special Pay") Plans
Provisions in the current proposed Senate tax reform bill would likely reduce the effectiveness of retirement plan arrangements that regularly receive contributions of unused leave for former employees, ...
United States
21 Nov 2017
401K Not OK: ERISA Class Certified Under Rule 23(b)(1)(B)
Any monetary relief will be paid to the plan, and then the plan fiduciaries will be responsible for allocating the recovery among participants.
United States
13 Nov 2017
The Fiduciary Rule Status Update
On April 8, the Department of Labor published the so-called "Fiduciary Rule."
United States
13 Oct 2017
Retirement Plan And Leave Donation Programs During States Of Emergencies
With respect to Hurricanes Harvey and Irma, this article is current through September 13, 2017, the date on which the IRS issued Announcement 2017-13.
United States
14 Sep 2017
Prospects Fade for NAIC Unclaimed Life Insurance and Annuities Model Act
This amendment passed by a one vote margin, 7-6, with the Working Group Chair breaking an initial tie.
United States
22 Mar 2017
Department Of Labor Rule Paves The Way For State-Run Retirement Plans
On August 24, the United States Department of Labor (DOL) announced a final rule governing the exemption of state-run retirement plans from the Employee Retirement Income Security Act (ERISA).
United States
2 Nov 2016
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