Kenneth Laverriere

Kenneth Laverriere

Shearman & Sterling LLP

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A Summary of Comments From the DOL Hearing on the Proposed Conflict of Interest Rule

On August 13, 2015, the Department of Labor (the “DOL”) concluded a four day public hearing on its proposed conflict of interest rule (the “Proposed Rule”). The approximately 75 witnesses generally fell into two groups: the...more

8/25/2015 - Best Interest Contract Exemptions Comment Period Conflicts of Interest DOL ERISA Exemptions Financial Services Industry Investment Adviser IRA Mandatory Arbitration Clauses Proposed Regulation REITS

IRS Determination Letters No Longer Available After 2016

The IRS recently announced significant changes to its determination letter program that will become effective January 1, 2017. These changes essentially eliminate determination letters for individually designed plans that are...more

8/4/2015 - Benefit Plan Sponsors Determination Letter ERISA IRS Qualified Retirement Plans

The Times are Changing: A First Look at the DOL’s New Fiduciary Paradigm

On April 14, 2015, the US Department of Labor (the “DOL”) issued its proposed rule clarifying when individuals and institutions providing advice to employee benefit plans and individual retirement accounts (“IRAs”) will be...more

4/24/2015 - Benefit Plan Sponsors DOL ERISA ESOP Fiduciary Standard Investment Adviser Proposed Regulation Retirement Plan

Private Equity Funds May Be on the Hook for the Pension Liabilities of Portfolio Companies

A recent decision of the Court of Appeals for the First Circuit makes it more likely that private equity funds could be liable for the pension obligations of the portfolio companies in which they invest. Key to the decision...more

8/15/2013 - Employee Benefits Employer Liability Issues ERISA Investment Portfolios Pensions Private Equity Retirement Plan

The End of DOMA: Federal Tax and Benefits Implications

The US Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to...more

7/11/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits ERISA Estate Tax Healthcare IRS Marriage Retirement Plan Same-Sex Marriage US v Windsor

Once Is Not Enough: Ongoing Fee Disclosure Obligations Under ERISA

Firms that manage ERISA plan assets are subject to the US Department of Labor regulations on fee disclosures. In addition to the initial fee disclosure, these regulations require disclosure of changes to fee information...more

6/6/2013 - Disclosure Requirements DOL ERISA Fee Disclosure Retirement Plan

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