Justin Alex

Justin Alex

Proskauer Rose LLP

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The ERISA Litigation Newsletter - April 2014

This month we discuss the evolving case law on the issue of whether unpaid employer contributions due under a collective bargaining agreement can be viewed as plan assets such that the individuals who decide to withhold such...more

4/21/2014 - Breach of Duty Collective Bargaining ERISA Executive Compensation Fiduciary Duty Healthcare Healthcare Reform IRS Severance Pay Tax Reform

Tax Reform Proposal Takes Aim at Executive Compensation

On February 26, 2014, U.S. Congressman Dave Camp released a comprehensive tax reform proposal that includes several provisions intended to limit or restrict executive compensation. Congressman Camp’s proposal includes the...more

3/11/2014 - Deferred Compensation Excise Tax Executive Compensation Forfeiture Internal Revenue Code IRS Performance Incentives Sales Commissions Tax Deductions Tax Reform

The PBGC Changes Flat-Rate Premium Due Date for Large Plans

The PBGC finalized a proposed rule that changes the flat-rate premium due date for large plans to the same as their variable-rate due date, which is 9.5 calendar months after the beginning of the premium payment year (October...more

1/6/2014 - PBGC Premiums

The ERISA Litigation Newsletter - December 2013

This month we look at part two of our three part series on Class Actions. In part two, Robert Rachal, Page Griffin and Madeline Chimento Rea address Wal-Mart's Rule 23(b) principles, including some defenses to plaintiffs' use...more

12/19/2013 - ADEA Affordable Care Act Class Action Class Certification Collective Actions Comcast v. Behrend Declaratory Relief Dukes v Wal-Mart Duty of Prudence ERISA FLSA Injunctions Plan Administrators Rebuttable Presumptions Wal-Mart

Sixth Circuit Rejects Claim for Reinstatement of Erroneous Benefit Payments to Ineligible Retiree

In Adams v. General Motors Company (Case No. 12-2084), the Sixth Circuit rejected an ineligible retiree’s claim for reinstatement of erroneous benefit payments under her former employer’s pension plan. The retiree received...more

11/26/2013 - Disability Employee Benefits Reinstatement Retirement

The PBGC Not Entitled to Administrative Deference for Involuntary Plan Termination

As we previously noted, the PBGC filed a complaint (E.D. Pa. Case No. 13-02069) to involuntarily terminate a defined benefit plan prior to a corporate transaction that would change the plan sponsor’s controlled group. The...more

10/23/2013 - Benefit Plan Sponsors Employee Benefits ERISA PBGC

The ERISA Litigation Newsletter - October 2013

This month we return to the age-old question – "What makes someone a fiduciary?" As Nicole Eichberger explains, the Seventh Circuit reminded us that the meaning of a "functional fiduciary" depends on exercise/conduct in...more

10/18/2013 - DOL DOMA Employee Benefits ERISA Fiduciary Duty Life Insurance Litigation Strategies Same-Sex Marriage State of Celebration Tax Deductions

Proposed Legislation Threatens Executive Compensation Tax Deductions

In early August, U.S. Senators Jack Reed and Richard Blumenthal introduced the “Stop Subsidizing Multimillion Dollar Corporate Bonuses Act” (S. 1476) in the U.S. Senate....more

9/4/2013 - Executive Compensation Proposed Legislation Tax Deductions

The ERISA Litigation Newsletter - August 2013

In this month's newsletter we address ten important issues to consider when drafting and amending a summary plan description. ...more

8/13/2013 - ERISA Litigation Strategies Summary Plan Description

Private Investment Funds May Be Liable For Portfolio Company’s Underfunded Pension Liabilities Under First Circuit Ruling

On July 24, 2013, the U.S. Court of Appeals for the First Circuit ruled in Sun Capital Partners III, LP v. New England Teamsters and Trucking Industry Pension Fund (No. 12-2312, 2013 WL 3814984) that a private equity...more

7/31/2013 - Controlled Groups ERISA Pensions Private Equity Private Equity Funds Private Investment Funds Sun Capital Partners

Benefit Issues in Puerto Rico: Impact of the ACA, ERISA and the PBGC

This article highlights some recent developments that employers with Puerto Rico employee benefits arrangements should consider concerning compliance with U.S. federal laws on health care reform and the Patient Protection and...more

7/5/2013 - Affordable Care Act Defined Benefit Plans Employer Mandates ERISA Fiduciary Duty Minimum Essential Coverage Pay or Play PBGC Public Health Service Act Social Security Act

The ERISA Litigation Newsletter - June 2013

Our articles this month focus on health care reform. First, Jim Napoli and Brian Neulander comment on the potential for litigation under the Affordable Care Act's (ACA's) whistleblower protections and ERISA Section 510 as a...more

6/7/2013 - Affordable Care Act COBRA Data Breach Data Protection DOL DOMA ERISA Healthcare HIPAA HITECH IRS Notice Requirements OSHA Pay or Play PHI Same-Sex Marriage SCOTUS Wellness Programs Whistleblowers

The ERISA Litigation Newsletter - May 2013

This month our articles focus on the availability of damages in complex ERISA class actions and withdrawal liability actions. Jackie Len first provides Proskauer's perspective on the implications for ERISA litigation arising...more

5/13/2013 - 403(b) Plans Affordable Care Act Class Action Class Certification Comcast v. Behrend Damages Disclosure Requirements ERISA Heimeshoff v. Hartford Life & Accident Insurance Co. IRS Liability Multiemployer Plan Pensions Private Equity Funds SCOTUS Statute of Limitations Sun Capital Partners Transparency Waivers

PBGC Releases 4062(e) Enforcement Guidelines

ERISA section 4062(e) addresses situations in which an employer ceases operations at a facility in any location and, as a result, separates more than 20% of its employees who participate in the employer’s defined benefit...more

5/3/2013 - Defined Benefit Plans ERISA PBGC

PBGC Seeks Involuntary Plan Termination before Plan Sponsor’s Proposed Share Sale

On April 18, 2013, PBGC filed a complaint (PBGC v. Saint-Gobain Corp. Benefits Comm., E.D. Pa. Case No. 13-02069) to involuntarily terminate a defined benefit plan sponsored by Saint-Gobain Containers, Inc. before Ardagh...more

4/29/2013 - Defined Benefit Plans PBGC

PBGC Withdraws Two Territorial Coverage Opinion Letters Impacting Puerto Rican Plans

The status of PBGC coverage for Puerto Rico defined benefit plans is one that has been the subject of review and analysis by the PBGC for quite some time. Most recently, on April 19, 2013, the PBGC withdrew two older opinion...more

4/26/2013 - Defined Benefit Plans ERISA PBGC Title IV

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