Paul Compernolle

Paul Compernolle

McDermott Will & Emery

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Final Regulations Allow Retirement Plan Payments for Accident, Health and Disability Insurance

On May 9, 2014, the Internal Revenue Service finalized regulations that govern the tax treatment of payments made by retirement plans to pay accident or health insurance premiums. Under the final regulations, accident or...more

6/5/2014 - Benefit Plan Sponsors Defined Contribution Plans Disability Insurance Final Rules Health Insurance IRS Premiums Retirement Plan tax

Recent Case Opens Door to Civil Enforcement Claims for Negligent FICA Tax Withholding

A District Court in Eastern Michigan recently rejected a motion to dismiss a participant’s benefit claim, holding that an employer legally could be liable to a participant in a nonqualified deferred compensation plan when the...more

10/22/2013 - Enforcement Actions Equitable Estoppel ERISA FICA Taxes Negligence Withholding Requirements

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

Company Owners Personally Liable for $3.1 Million Withdrawal Liability Assessment — Owners’ Lease of Commercial Property to...

The U.S. Court of Appeals for the Seventh Circuit ruled that owners can be personally liable for multiemployer withdrawal liability where the owner leases property to its own closely held corporation. The decision highlights...more

4/17/2013 - Closely Held Businesses Commercial Property Owners Corporate Veil Leases Multiemployer Plan Personal Liability Withdrawal

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