David Jones

David Jones

Dechert LLP

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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 Tax 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 Dodd-Frank Nasdaq New Regulations NYSE Officers 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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