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A Warning Shot for Private Equity Funds: First Circuit Court of Appeals Holds Fund Engaged in a "Trade or Business" for Purposes...

Under Title IV of the Employee Retirement Income Security Act (ERISA), withdrawal liability upon cessation of participation in a multiemployer pension plan and termination liability upon the involuntary or distressed...more

Relief Offered by DOL for Cross-Collateral Agreements Impacting IRAs and ERISA Retirement Plans

The Department of Labor (DOL) has proposed retroactive relief and a limited repair period for certain common extensions of credit found in agreements between financial institutions and the accountholders of individual...more

6/24/2013  /  DOL , ERISA , IRA
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