Brian J. Dougherty

Brian J. Dougherty

Morgan Lewis

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Final and Proposed Regulations on Hybrid Pension Plans

Plan sponsors have been granted limited relief to bring cash balance interest crediting rates into compliance. On September 18, the Internal Revenue Service (IRS) published final and proposed regulations for cash...more

10/6/2014 - Benefit Plan Sponsors Defined Benefit Plans Final Rules IRC IRS Pensions Proposed Regulation

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. On July 24, the U.S. Court of Appeals for the First Circuit issued a significant decision...more

8/28/2013 - ERISA Investment Funds PBGC Pensions Private Equity Sun Capital Partners Withdrawal Liability

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