Matthew Ryan

Matthew Ryan

Pillsbury Winthrop Shaw Pittman LLP

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Proposed Section 409A Regulations Facilitate Common Pay Practices

The Internal Revenue Service (IRS) has proposed a number of updates to current regulations governing nonqualified deferred compensation under Section 409A of the Internal Revenue Code of 1986, as amended. The proposed updates...more

7/14/2016 - Deferred Compensation Employee Benefits Exemptions Internal Revenue Code (IRC) IRS Penalties Retirement Plan Section 409A Severance Agreements Stock Options

Sun Capital Court Finds that Common Industry Practices Exposed PE Funds to Pension Plan Liabilities

A group of related private equity (“PE”) funds were found liable for a bankrupt portfolio company’s pension plan debts in the latest and most worrisome decision in the long-running Sun Capital Partners III, LP v. New England...more

4/20/2016 - Commercial Bankruptcy Controlled Groups ERISA Joint and Several Liability Multiemployer Plan Partnership-in-Fact PBGC Pensions Portfolio Companies Private Equity Funds Sun Capital Partners Withdrawal Liability

Health Care Reform Update: Employers Must Begin Reporting Details of Health Coverage to IRS

The Patient Protection and Affordable Care Act (“ACA”) imposes significant new reporting requirements on employers providing self-insured group health coverage to their employees and employers subject to the shared...more

3/26/2014 - Affordable Care Act Healthcare Healthcare Reform IRS Pay or Play Reporting Requirements

Final Wellness Regulations Create New Program Categories and Complications

The Departments of Labor, Treasury and Health and Human Services (the “Departments”) recently published final Affordable Care Act (“ACA”) regulations on wellness programs, effective in 2014. The regulations retain the...more

8/28/2013 - Affordable Care Act DOL EEOC Employee Benefits Healthcare HHS U.S. Treasury Wellness Programs

PE Fund Deemed a 'Trade or Business'—May Be Liable for Portfolio Companies' Pensions

The First Circuit Court of Appeals recently became the first federal appellate court to hold that a private equity (“PE”) fund can be a “trade or business,” and thus potentially included in a “controlled group” with its...more

8/9/2013 - Employee Benefits ERISA Investment Portfolios Investors Pensions Private Equity Retirement Plan SCOTUS

Preparing Participant-Directed Retirement Plans for the 2013 Annual Fee Disclosures

The Employee Retirement Income Security Act of 1974 (“ERISA”) requires participant-directed retirement plans to provide participants with in-depth disclosures of the plan’s fees, expenses, and investment performance on an...more

5/9/2013 - Disclosure Requirements ERISA Fees Retirement Plan

Proposed Regulations May Affect Default Risk for Borrowers with Pension Plans

The Pension Benefit Guaranty Corporation (PBGC) has proposed regulatory safe harbors waiving the obligation of financially sound defined benefit pension plans and the companies that maintain them from the duty to report...more

4/12/2013 - Borrowers Credit Agreements Default ERISA PBGC Pensions Reporting Requirements Safe Harbors

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