Andrew C. Liazos

Andrew C. Liazos

McDermott Will & Emery

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Second Court of Appeals Win for State Street Bank in $200 Million Chrysler “Top Hat Plan” Class Action

“Top hat plans” have many attractive features, but a new court decision is a reminder that top hat plan participants have limited protections under ERISA – and that assets held in a rabbi trust are not protected from the...more

12/7/2016 - Chrysler Employee Benefits ERISA Fiduciary Duty Retirement Plan

Maintaining Retirement Plan Documents after Revenue Procedure 2016-37

At the 2016 Joint Fall CLE Meeting on October 1, 2016, Andrew Liazos presented on “Maintaining Retirement Plan Documents after Revenue Procedure 2016-37.” As an employer sponsoring a retirement plan, you are required by...more

10/14/2016 - Audits Determination Letter EPCRS ESOP IRS Retirement Plan Revenue Procedures

A Blueprint for Maintaining an Individually Designed Qualified Plan after the IRS’s Determination Letter Program Cutback

In Depth - On June 29, 2016, the Internal Revenue Service (IRS) officially sounded the death knell for the five-year remedial amendment cycle with its release of Revenue Procedure 2016-37. Effective January 1, 2017,...more

7/14/2016 - Audits Benefit Plan Sponsors Determination Letter IRS Qualified Retirement Plans Retirement Plan Revenue Procedure 2016-37

Non-U.S. Retirement Plans Must Comply with or Claim Exemption from FATCA by July 1

In January 2013, the Internal Revenue Service (IRS) published final regulations under the Foreign Account Tax Compliance Act (FATCA). FATCA is intended to make it more difficult for U.S. taxpayers to conceal assets held in...more

6/11/2014 - FATCA FFI Foreign Banks Income Taxes Retirement Retirement Plan Tax Evasion

What You Need to Know About FATCA’s Impact on Non-U.S. Retirement Plans

The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective immediately. FATCA imposes significant reporting obligations on both non-U.S....more

3/21/2013 - FATCA FFI Foreign Bank Accounts Intergovernmental Agreements IRS Reporting Requirements Retirement Plan Tax Penalties

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