David Lagasse

David Lagasse

Mintz Levin

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The Impact of Recently Proposed Regulations on Ineligible Nonqualified Plans Under Internal Revenue Code § 457(f)

The Treasury Department and the Internal Revenue Service recently issued comprehensive proposed regulations governing nonqualified plans subject to tax under Internal Revenue Code § 457. Code § 457 prescribes the tax rules...more

7/8/2016 - Deferred Compensation Forfeiture Income Taxes Internal Revenue Code (IRC) IRS Non-Compete Agreements Proposed Regulation Section 409A Section 457(f) Severance Agreements Tax Exempt Entities U.S. Treasury Vesting

PE Funds May Be Liable For Portfolio Company Pension Liabilities

Introduction - A recent decision by the U.S. Court of Appeals for the First Circuit increases the risk that a private equity fund could be liable for its portfolio company’s unfunded pension liabilities. Additionally,...more

8/15/2013 - Employee Benefits Employer Liability Issues ERISA Investment Portfolios Pensions Private Equity Retirement Plan

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