John D. Martini

John D. Martini

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DOL Issues Long-Awaited Final Regulations Defining 'Fiduciary' and Related PTEs

On April 6, 2016, the DOL issued long-awaited final regulations that define who is an investment advice fiduciary for purposes of the ERISA, along with coordinating prohibited transaction exemptions. These rules largely track...more

4/7/2016 - Best Interest Contract Exemptions DOL ERISA Fiduciary Duty Final Rules FINRA Investment Adviser IRA PTEs Retirement Plan

Courts Reject ERISA-Based Participation and Vesting Challenges to Top Hat Plans

ERISA Sections 201, 301 and 401 provide exclusions from ERISA's substantive protections for "top hat" plans, which are unfunded plans maintained by an employer primarily for the purpose of providing deferred compensation for...more

3/21/2016 - Bargaining Power Corporate Executives Deferred Compensation DOL Employee Benefits ERISA Marriott Summary Judgment Vesting

Department of Labor Issues Guidance Affecting Same-Sex Marriages

On September 18, 2013, the United States Department of Labor ("DOL") issued EBSA Technical Release 2013-04 ("Release"), which provides that same-sex couples who enter into marriages in jurisdictions that recognize such...more

10/1/2013 - DOL DOMA EBSA ERISA IRS Same-Sex Marriage State of Celebration US v Windsor

DOL Releases Exchange Notice Guidance and Model Notices

On May 8, the Department of Labor ("DOL") issued guidance regarding the requirement that employers provide notice to employees describing the coverage options available under Health Insurance Marketplaces (formerly known as...more

5/17/2013 - Affordable Care Act DOL FLSA Health Insurance Exchanges Healthcare Marketplace Notice

IRS and DOL Provide Relief for Plan Participants Affected by Hurricane Sandy

On November 16, 2012, the Internal Revenue Service (the “IRS”) released Announcement 2012-44, which relaxes certain procedural requirements for plan loans and hardship withdrawals to participants affected by Hurricane Sandy....more

11/29/2012 - DOL Hurricane Sandy IRS

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