Michael J. Crumbock

Michael J. Crumbock

Pepper Hamilton LLP

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Latest Publications


First Circuit Holds Private Equity Fund May Be Liable For Portfolio Company’s Pension Liability

On July 24, the U.S. Court of Appeals for the First Circuit held that two private equity funds managed by Sun Capital could be liable for their portfolio company’s withdrawal liability from a multiemployer pension plan (Sun...more

8/5/2013 - Employee Benefits Investment Portfolios Liability Multiemployer Plan Pensions Private Equity Private Equity Funds

409A Update: Employment Agreements Requiring Executed Releases May Need to Be Amended by December 31

It is standard practice that employment agreements condition payment of severance benefits or other separation compensation on the employee executing a general release of claims against the employer. However, unless...more

11/26/2012 - Deferred Compensation Employee Benefits Employment Contract IRS Section 409A Severance Agreements

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