David Jones

David Jones

Dechert LLP

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SEC Issues C&DIs on CEO Pay Ratio Disclosure, Exempt Offerings Under Rule 701 and Sales of Securities Under Rule 144(d)

Item 402(u) of Regulation S-K allows a company to identify its median employee by using annual total compensation or any other compensation measure that is consistently applied (a “CACM”) to all employees included in the...more

11/7/2016 - C&DIs CEOs Executive Compensation Independent Contractors Median Employee Pay Ratio Rule 144 Rule 701 Sales of Securities SEC Securities

EEOC, DOL, HHS and IRS Weigh-In on Employer-Sponsored Wellness Programs – Is Your Program Compliant?

Wellness programs are trending in the U.S., especially with employers looking for ways to encourage and promote healthy lifestyles for their employees and to reduce the cost of their self-insured group health plan. Regardless...more

10/28/2016 - ADA Confidential Information DOL EEOC Employer Group Health Plans GINA HHS HIPAA IRS Medical Examinations Notice Requirements Taxable Income Voluntary Participation Wellness Programs

HIPAA Compliance – Not Just an Issue for Health Care Providers

Many people believe that compliance with the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) is solely an issue for health care providers and their affiliates. However, nothing could be further from the...more

10/10/2016 - Covered Entities Electronic Protected Health Information (ePHI) Employer Group Health Plans Employer Liability Issues HIPAA HSA Policies and Procedures Popular Risk Assessment Security Risk Assessments Self-Insured Health Plans

More Egregious Aggregation Under ERISA in the Sun Capital Partners Case? The District Court Goes Down Yet Another Road

The recent opinion by the U.S. District Court for the District of Massachusetts on remand from the U.S. Court of Appeals for the First Circuit in the Sun Capital Partners case may be troubling to private equity funds and...more

5/31/2016 - ERISA Multiemployer Plan Partnership-in-Fact PBGC Pensions Popular Private Equity Funds Sun Capital Partners Teamsters Withdrawal Liability

Collecting Another Supreme Win for ERISA Preemption - Court in Gobeille Invalidates Vermont Data Collection Law

The U.S. Supreme Court decided the case of Gobeille v. Liberty Mutual Insurance Co. last week, in which the Court invalidated a Vermont health care data collection law as being preempted by the Employee Retirement Income...more

3/10/2016 - Blue Cross Data Collection ERISA Gobeille v Liberty Mutual Insurance Com. Liberty Mutual Insurance Company Preemption Reporting Requirements SCOTUS Self-Funded Health Plans

Update – Disapproving the Approval Process: IRS Provides Additional Guidance on the Curtailment of the Determination Letter...

The Internal Revenue Service (the “IRS”) recently released Notice 2016-03, which provides additional details for plan sponsors on the curtailment of the determination letter process for individually designed tax-qualified...more

2/8/2016 - Determination Letter Employee Benefits IRS Qualified Retirement Plans

Be Careful What You Wish For – Dudenhoeffer May Do “More Harm Than Good” For ERISA “Stock Drop” Plaintiffs

In its June 2014 decision in Dudenhoeffer v. Fifth Third Bank, the U.S. Supreme Court unanimously declined to recognize a “presumption of prudence” that had favored retirement-plan fiduciaries faced with allegations of...more

2/1/2016 - Amgen Employee Benefits ERISA Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Retirement Plan SCOTUS Stock Drop Litigation

U.S. Supreme Court Limits ERISA Plan’s Subrogation Rights Where Participants Have Dissipated Funds Recovered from Third Parties –...

Over the years, the U.S. Supreme Court from time to time has explored the scope of equitable relief available under the Employee Retirement Income Security Act of 1974 (“ERISA”) in circumstances where an employee benefit plan...more

1/27/2016 - Employee Benefits Equitable Relief ERISA Medical Expenses Medical Liens Montanile v Board of Trustees Qualified Settlement Funds SCOTUS

Approval Process Disapproved: IRS Curtails the Determination Letter Program

The Internal Revenue Service (the “IRS”) on July 21, 2015, issued Announcement 2015-19, describing important changes to the determination letter program for individually designed tax-qualified retirement plans. These changes...more

8/27/2015 - Benefit Plan Sponsors Determination Letter IRS Qualified Retirement Plans

The Claws Are Out – SEC Proposes Clawback Regulations Under Dodd-Frank

Five years after the passage of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”), the U.S. Securities and Exchange Commission (“SEC”) has issued the last of its proposed rules to implement the...more

7/17/2015 - Board of Directors Clawbacks Corporate Officers Directors Disclosure Requirements Dodd-Frank Executive Compensation Incentive Compensation Publicly-Traded Companies Sarbanes-Oxley SEC Shareholders

Some Limited Trouble with Tibble? Part II –Supreme Court Decides Excessive-Fee Case Involving 401(k) Plan

Earlier this week, the U.S. Supreme Court unanimously decided the case of Tibble v. Edison International. In Tibble, the Court held that the statute of limitations under the Employee Retirement Income Security Act of 1974...more

5/23/2015 - 401k Breach of Duty Duty to Monitor ERISA Fiduciary Duty Retirement Plan SCOTUS Statute of Limitations Tibble v Edison Int

A Phantom Menace for IPO Companies - US Tax Regulations Restrict the Use of Restricted Stock Units

Section 162(m) of the Internal Revenue Code (“Section 162(m)”) provides for a $1 million dollar limitation on the amount of compensation paid to each of certain named executive officers that public companies may deduct in any...more

4/20/2015 - Executive Compensation IRS Restricted Stocks Section 162(m) Stock Options

Dudenhoeffer Eschews Moench Presumption But Encourages Careful Scrutiny Of Complaints: Future for ERISA Stock-Drop Litigation Is...

Certain retirement plans, such as employee stock ownership plans (“ESOPs”), are specifically designed to invest all or a portion of their assets in stock of the sponsoring employer. For nearly twenty years, the federal courts...more

7/1/2014 - ERISA ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Fifth Third Mortgage Company Moench Presumption SCOTUS Stock Drop Litigation US Bancorp

IRS Liberalizes the "Use-It-or-Lose-It" Rule for Flexible Spending Accounts and Offers Other Transition Relief

In Notice 2013-71 (the “Notice”), the Internal Revenue Service (the “IRS”) has modified the so-called “use-it-or-lose-it” rule for health flexible spending accounts (“FSAs”) under cafeteria plans to allow participants to...more

11/7/2013 - Affordable Care Act Cafeteria Plans Flexible Spending Accounts Healthcare IRS

Still Tied Up In Knots - IRS and DOL Guidance on Same-Sex Marriage Following Supreme Court’s Windsor Decision

As we previously reported, in United States v. Windsor, 133 S. Ct. 2675 (2013), the U.S. Supreme Court held section 3 of the Defense of Marriage Act to be unconstitutional. Section 3 of the Defense of Marriage Act provides...more

9/27/2013 - DOL DOMA Employee Benefits ERISA FICA Taxes IRS Same-Sex Marriage SCOTUS US v Windsor

Reminder: PCORI Fee Due July 31 for Employers With Self-Insured Health Plans

As previously reported, the Patient Protection and Affordable Care Act (the “ACA”) established the Patient Centered Outcomes Research Institute (the “PCORI”) for the purpose of assisting patients, clinicians, purchasers and...more

7/31/2013 - Affordable Care Act Fees Form 720 Healthcare IRS PCORI

Supreme Court DOMA Decision Is Far-Reaching, but Leaves Many Unanswered Questions for Employers

On June 26, 2013, the United States Supreme Court held in United States v. Windsor, that Section 3 of the Defense of Marriage Act (“DOMA”) was “unconstitutional as a deprivation of the equal liberty of persons that is...more

7/10/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Employee Rights Employer Mandates Equal Protection ERISA Healthcare Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage US v Windsor

Employer “Mandate” Under the Affordable Care Act Delayed Until 2015

The U.S. Treasury Department announced on July 2, 2013 that the employer shared-responsibility payments (commonly referred to as the “employer mandate” or the “employer penalties”) under the Patient Protection and Affordable...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Reminder: Exchange Requirements Governing Independence of Compensation Committee Advisers are in Effect as of July 1, 2013

As we previously reported, earlier in 2013 the Securities and Exchange Commission (the “SEC”) approved certain new listing requirements for the NYSE and NASDAQ effective July 1, 2013. The new listing requirements implement...more

7/2/2013 - Compensation Committee Compliance Corporate Officers Dodd-Frank Nasdaq New Regulations NYSE SEC Wall Street

Final HIPAA Regulations Impact Group Health Plans

The Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) sets forth rules to protect the privacy and security of individuals’ health information that is held by “covered entities,” such as group health plans....more

5/30/2013 - Business Associates Data Breach Employer Group Health Plans Enforcement HHS HIPAA HITECH Marketing Penalties PHI Security and Privacy Controls Subcontractors

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