Lisa H. Barton

Lisa H. Barton

Morgan Lewis

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PBGC Proposes New Regulations Under Reportable Events Rule

New rules signal relief for financially sound plans and plan sponsors and are consistent with PBGC's section 4062(e) enforcement policy for "plant shutdown" liability....more

4/12/2013 - Benefit Plan Sponsors Enforcement Actions ERISA PBGC Proposed Regulation Reporting Requirements Safe Harbors

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution. The American...more

1/31/2013 - 401k American Taxpayer Relief Act Benefit Plan Sponsors Fiscal Cliff Roth Conversions

IRS Updates and Expands Qualification Correction Program

New provisions for correcting operational and plan document errors take effect on April 1. On December 31, 2012, the Internal Revenue Service (IRS) updated its Employee Plans Compliance Resolution System (EPCRS) through...more

1/31/2013 - Benefit Plan Sponsors EPCRS ERISA IRS Retirement Plan Voluntary Correction Program

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