Brian J. Dougherty

Brian J. Dougherty

Morgan Lewis

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Latest Posts › Pensions


New IRS Guidance on Lump-Sum Windows

The IRS has changed its position on lump-sum windows for retirees in pay status. On July 9, the Internal Revenue Service (IRS) issued Notice 2015-49, which prohibits sponsors of qualified defined benefit plans from...more

7/17/2015 - De-Risking Defined Benefit Plans IRS Lump Sum Payments New Guidance Pensions Private Letter Rulings Retirement Plan Section 401

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 Internal Revenue Code (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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