Maureen O'Brien

Maureen O'Brien

McDermott Will & Emery

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PBGC Intends to Monitor Lump-sum and Annuity Cashouts Under Defined Benefit Plans

The Pension Benefit Guaranty Corporation (PBGC) stated in a filing published in the Federal Register on September 23, 2014, that it intends to require that plan sponsors report to the PBGC “certain undertakings” to cashout or...more

10/3/2014 - Annuities Benefit Plan Sponsors Defined Benefit Plans Distribution Rules PBGC Pensions Reporting Requirements

PBGC Announces 2014 Moratorium on ERISA Section 4062(e) Enforcement Actions

On July 8, 2014, the Pension Benefit Guaranty Corporation (PBGC) issued a press release announcing a moratorium on its enforcement of Employee Retirement Income Security Act of 1974(ERISA) Section 4062(e) through the end of...more

7/11/2014 - Enforcement ERISA Moratorium PBGC

New Publications 502 and 503 Released by IRS

The Internal Revenue Service has recently released the latest versions of its Publications 502 and 503. Publication 502 is a list of medical and dental expenses (including the Health Coverage Tax Credit) that are deductible...more

2/3/2014 - Healthcare Income Taxes IRS

View From McDermott: Multiemployer Union Plans Implement Aggressive Litigation Strategies to Fill $390 Billion Funding Deficit

While the funded status of single-employer corporate defined benefit pension plans has improved, the funded status of multiemployer union pension plans has remained stagnate and, in some cases, further deteriorated. The...more

1/29/2014 - Employee Benefits Multiemployer Plan Pension Deficiencies Pensions Unions

PBGC Releases Revised Proposed Regulations Addressing Reportable Event Requirements under ERISA

Section 4043 of the Employee Retirement Income Security Act of 1974 (ERISA) requires pension plan sponsors to report a variety of corporate and plan events to the Pension Benefit Guaranty Corporation (PBGC). In November...more

6/14/2013 - Benefit Plan Sponsors ERISA PBGC Pensions Reporting Requirements Waivers

Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits

On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively...more

1/23/2013 - American Taxpayer Relief Act FICA Taxes Form 941 IRS Refunds Retroactive Application Transit Benefits W-2

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