Marla Aspinwall

Marla Aspinwall

Loeb & Loeb LLP

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ERISA Fiduciary Obligations: More on Application to Life Insurance Coverage

This article examines the case of Biller v. Prudential Insurance, in which the U.S. District Court for the Northern District of Georgia denied a motion to dismiss a claim brought against an employer by the beneficiaries of a...more

9/16/2014 - Beneficiaries Corporate Counsel Employer Liability Issues ERISA Fiduciary Duty Fiduciary Liability Life Insurance Prudential

Combination Bonus and Deferral Plan Subject to ERISA

The Fifth Circuit Court of Appeals held that a deferred compensation plan through which key employees received annual bonuses and were able to defer both bonuses and other income was an “employee pension benefit plan”...more

8/6/2014 - Bonuses Corporate Bonuses Corporate Counsel Employee Benefits Employer Liability Issues ERISA Executive Compensation Hiring & Firing Retirement Plan

Fiduciary Notice Obligations Associated with Change of Carriers

This case discusses the fiduciary obligation of plan administrators to inform participants in advance of ERISA’s statutory notice periods regarding the potential impact caused by a change of life insurance carrier under a...more

8/6/2014 - Benefit Plan Sponsors Conversion Employer Group Health Plans ERISA Fiduciary Duty Fiduciary Liability Life Insurance Material Disclosures Notice Requirements Plan Administrators

FICA Special Timing Rule for Nonqualified Deferred Compensation Applies Even When Employees Never Receive Deferred Amounts

The Federal Insurance Contributions Act (FICA) tax is comprised of a Social Security tax, currently at a 6.2 percent rate for each of the employer and employee on wages up to $117,000 (the Social Security "wage base") and a...more

6/25/2014 - FICA FICA Taxes Healthcare Medicare Medicare Taxes Social Security

IRS Announces New Program to Audit Section 409A Compliance

Internal Revenue Code Section 409A (Section 409A) governs the federal income tax treatment of non-qualified deferred compensation and retirement plans and arrangements. Employer noncompliance in both documentation and...more

6/10/2014 - CIP Deferred Compensation Employer Liability Issues Employer Mandates Income Taxes IRC IRS Retirement Plan Section 409A Tax Liability

Bill That Would Correct Inadvertent Tax Hike Passes House

This month, the California House of Representatives approved Assembly Bill 1173, which is intended to provide partial relief from the additional 20 percent state penalty tax for violations of the Internal Revenue Code Section...more

6/4/2013 - Incorporation IRS New Legislation Tax Increases Tax Rates

California Doubling Of 20% Federal Tax Increase Under IRC Section 409A

Originally published in State Bar of California Taxation Section 2013 Sacramento Delegation in February 0f 2013. Executive Summary - Under Internal Revenue Code Section 409A (“Section 409A”), all amounts deferred...more

2/28/2013 - Deferred Compensation Income Taxes Pensions Qualified Benefit Plans Section 409A

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