Patrick Ryan

Patrick Ryan

McDermott Will & Emery

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Non-U.S. Retirement Plans Must Comply with or Claim Exemption from FATCA by July 1

In January 2013, the Internal Revenue Service (IRS) published final regulations under the Foreign Account Tax Compliance Act (FATCA). FATCA is intended to make it more difficult for U.S. taxpayers to conceal assets held in...more

6/11/2014 - FATCA FFI Foreign Banks Income Taxes Retirement Retirement Plan Tax Evasion

Second Circuit Narrows ERISA Exhaustion Requirement When Plan Document Is Ambiguous on Need to Follow Claims Procedures

The U.S. Court of Appeals for the Second Circuit’s holding in Kirkendall v. Halliburton, Inc. reaffirms that a benefit plan’s claims procedures must be drafted clearly and in language to be understood by a reasonable...more

2/7/2013 - Ambiguous Claims Procedures ERISA Patent Exhaustion Retirement Plan

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