Stephen Pavlick

Stephen Pavlick

McDermott Will & Emery

Contact  |  View Bio  |  RSS

Latest Publications

Share:

IRS Releases Highly Anticipated Cash Balance Plan Regulations

The U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) recently released long-awaited final regulations (the Final Regulations) with respect to market rates of return and related Pension Protection...more

10/17/2014 - Equity Plans Final Rules Hybrid Plan IRS Pension Protection Act of 2006 Rate of Return U.S. Treasury

New Money Market Fund Rules Require Review by Retirement Plan Sponsors

The U.S. Securities and Exchange Commission (SEC) recently amended the rules governing money market funds in an effort to increase the stability and liquidity of these funds in times of economic stress. Money market funds...more

9/11/2014 - Benefit Plan Sponsors Employer Liability Issues LiquidAlts Liquidity Fees Money Market Funds Redemption Gates Retirement Plan SEC

Supreme Court Rejects “Presumption of Prudence,” Adopts New Pleading Standards in Fifth Third Bancorp v. Dudenhoeffer

The Supreme Court of the United States has issued its highly anticipated decision in Fifth Third Bancorp v. Dudenhoeffer, No. 12-751. In an opinion written by Justice Breyer for a unanimous court, the Supreme Court held...more

7/9/2014 - Duty of Prudence Employee Benefits ERISA ESOP FIfth Third Bancorp v Dudenhoeffer Pleading Standards Pleadings SCOTUS US Bancorp

IRS Expands Guidance on In-Plan Roth Conversions

Recent IRS guidance clarifies a number of outstanding questions regarding “in-plan conversions” of non-Roth balances to Roth balances in 401(k), 403(b) and governmental 457(b) plans. In particular, the guidance confirms that...more

2/4/2014 - 401k 403(b) Plans 457(b) Plans IRA IRS Roth Conversions

DOL Issues Initial Guidance Describing Proposed Lifetime Retirement Income Notices

New guidance issued by the U.S. Department of Labor (DOL) aims to help participants and beneficiaries with the “decumulation” phase of retirement planning by requiring sponsors to provide illustrations of lifetime retirement...more

6/26/2013 - DOL IRS Notice Requirements Retirement Plan Safe Harbors

DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements

The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan...more

4/1/2013 - Annual Funding Notices Disclosure Requirements DOL ERISA Plan Administrators

6 Results
|
View per page
Page: of 1