Jenny C. Baker

Jenny C. Baker

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SEC Announces Enforcement Actions Relating to Section 16 Reporting Violations

On September 10, the SEC announced enforcement actions against 28 individuals and investment companies for failing to promptly report their holdings of and transactions in public company stock. The SEC also brought charges...more

9/17/2014 - Compliance Enforcement Enforcement Actions Reporting Requirements SEC Section 16

The DOMA Decision – IRS Guidance on Application to Retirement Plans

Since the U.S. Supreme Court struck down Section 3 of the Defense of Marriage Act (“DOMA”) June 26, 2013 (U.S. v. Windsor), there have been many questions regarding the recognition of same-sex spouses for qualified retirement...more

4/10/2014 - IRS Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

ISS Accepting Peer Group Updates Until December 9

Institutional Shareholder Services, Inc. (“ISS”) recently announced it will accept updates to certain companies’ self-selected peer groups until 5 p.m. EST, December 9, 2013. All companies in the Russell 3000 index with...more

11/26/2013 - ISS

IRS Permits Mid-Year Changes to 401(k) Safe Harbor Contributions

On November 14, 2013, the Internal Revenue Service issued final regulations that permit mid-year reductions or suspensions of safe harbor nonelective contributions, and that modify the rules permitting mid-year reductions or...more

11/19/2013 - 401k IRS Retirement Plan Safe Harbors

IRS Modifies 'Use-or-Lose' Rule for Health FSAs

IRS Notice 2013-71 recently modified the longstanding "use-or-lose" rule for health flexible spending arrangements (FSAs) so that covered individuals may now be permitted to carry over up to $500 in unspent funds in their...more

11/13/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS U.S. Treasury Use or Lose Rule

Dodd-Frank Executive Compensation Rules: SEC Proposes Rules for CEO/Employee Pay Ratio Disclosure

On September 18, 2013, the Securities and Exchange Commission voted 3-2 to propose a new rule implementing section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act. This rule, requiring a public company...more

9/23/2013 - Dodd-Frank Executive Compensation JOBS Act Pay Ratio SEC Transparency

Court Strikes Down Shareholder Suit Challenging Compensation Disclosures

On August 2, 2013, a California Superior Court struck down a putative class action brought by shareholders challenging compensation disclosures in a proxy statement in connection with an advisory “say-on-pay” vote....more

8/12/2013 - Disclosure Requirements Executive Compensation Fiduciary Duty Say-on-Pay Shareholder Litigation Shareholder Rights Shareholders

The DOMA Decision – Employee Benefit Plans Bracing for Impact

On June 26, 2013, the United States Supreme Court issued a landmark decision regarding same-sex marriage. While welcomed by proponents of marriage equality for same-sex couples, the decision left many unanswered questions...more

7/12/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Equal Protection ERISA Estate Tax Healthcare Marriage Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

PBGC Issues Proposed Rule on Reportable Events

On April 3, 2013, the Pension Benefit Guaranty Corporation ("PBGC") issued a proposed rule amending its existing reportable events rule that it expects will exempt more than 90 percent of pension plans and sponsors from many...more

5/1/2013 - ERISA PBGC Pensions Reporting Requirements

New Proposed Regulations Released Under the Affordable Care Act

The Obama administration recently released three important proposed regulations under the Patient Protection and Affordable Care Act (the "ACA"). These proposed regulations, the highlights of which are discussed below, aim...more

12/13/2012 - Affordable Care Act Essential Health Benefits Wellness Programs

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