Colleen Hart

Colleen Hart

Proskauer Rose LLP

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Final DOL Fiduciary Rule – Q&As for Employers and Plan Sponsors on Investment Education

On April 6, 2015, the U.S. Department of Labor (Department) issued its final rule defining who is a fiduciary of an employee benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA) as a result of giving...more

5/3/2016 - Benefit Plan Sponsors DOL Employer Liability Issues ERISA Fiduciary Duty Final Rules Retirement Plan Third-Party Service Provider

U.S. Department of Labor Finalizes Fiduciary Definition and Conflict of Interest Rule

On April 6, 2015, the U.S. Department of Labor (Department) issued its highly anticipated final rule addressing when a person is considered to be a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA)...more

4/20/2016 - Best Interest Contract Exemptions Best Interest Standard Broker-Dealer CFTC Compensation Conflicts of Interest Dodd-Frank DOL ERISA Fiduciary Duty Final Rules Investment Adviser IRA PTEs Retirement Plan SEC Securities Security-Based Swaps Swap Dealers

Sun Capital Court Finds Co-Investing Funds Part of Controlled Group and Liable for Portfolio Company’s Pension Liabilities

District Court finds affiliated funds acted in de facto partnership which controlled portfolio company; Decision may be significant in making private equity acquisition structuring choices. As we previously reported, in...more

4/6/2016 - Commercial Bankruptcy Controlled Groups ERISA Investment Portfolios Joint and Several Liability Joint Venture Limited Partnership Agreements Multiemployer Plan PBGC Pensions Private Equity Funds Sun Capital Partners Withdrawal Liability

IRS Releases Guidance on Treatment of Incentive Stock Options in Reorganizations

On May 8, 2015, the Office of Chief Counsel of the Internal Revenue Service released Chief Counsel Advice Memorandum No. 201519031 describing the difference in tax consequences of a disposition of shares acquired upon...more

10/12/2015 - Incentive Stock Options IRS Mergers Reorganizations Tax Liability

The ERISA Litigation Newsletter; November 2013

In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

11/22/2013 - Affordable Care Act Class Action Class Certification Comcast Competition Damages Discrimination Dukes v Wal-Mart ERISA FICA Taxes Flexible Spending Accounts Gender Discrimination Healthcare Healthcare Reform HRA IRS Penalties Rule 23 Same-Sex Marriage SCOTUS Section 409A Severance Pay Tax Refunds US v Windsor Wal-Mart

Deadline Looming for Comments on SEC Proposed Rules on CEO Pay Ratio Disclosure

The Securities and Exchange Commission (SEC) recently released its proposed rules to amend Item 402 of Regulation S-K to implement the pay ratio disclosure requirement in accordance with Section 953(b) of the Dodd-Frank Wall...more

11/5/2013 - CEOs Disclosure Requirements Dodd-Frank Executive Compensation Pay Ratio Regulation S-K SEC Transparency

California Governor Signs New Law Reducing State Tax Penalty for Section 409A Violations

California Governor Jerry Brown has signed into law a measure that will reduce the California income tax penalty for violations of Section 409A of the Internal Revenue Code of 1986, as amended, (“Section 409A”) from 20% to...more

10/16/2013 - Section 409A State Taxes

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