John D. Martini

John D. Martini

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IRS Lays Out Plan for Maintaining Tax Qualification for Individually-Designed Plans after Elimination of the Determination Letter...

On June 29, 2016, the Internal Revenue Service (IRS) released Revenue Procedure 2016-37, which modifies the Determination Letter Program for tax-qualified plans and the requirements for when plan amendments must be adopted by...more

8/1/2016 - Benefit Plan Sponsors Determination Letter Employee Benefits EPCRS IRS Retirement Plan Section 401 Tax Exempt

Individuals Granted Profits Interests Are Treated as Partners, Not Employees

The Internal Revenue Service (the “IRS”) issued temporary and final regulations, effective May 4, 2016, clarifying the employment tax treatment of partners in a partnership that owns a disregarded entity (the “Final...more

7/29/2016 - Disregarded Entities Employee Benefits Final Rules IRS K-1 Partnerships Self-Employment Tax W-2

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

New Hybrid Pension Plan Guidance

The IRS recently issued new final and proposed regulations that provide welcome guidance to sponsors of hybrid pension plans. Hybrid pension plans, such as cash balance plans and pension equity plans, are defined benefit...more

10/21/2014 - Employee Benefits Final Rules Hybrid Plan IRS Pensions

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

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