Susan P. Serota

Susan P. Serota

Pillsbury Winthrop Shaw Pittman LLP

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Negotiating Cybersecurity Contractual Protections for Retirement Plans

The ERISA Advisory Council1 recently announced that, as part of its goals for 2016, it will be focusing on cybersecurity issues affecting retirement plans and, in particular, the extent to which such issues relate to...more

4/21/2016 - Cybersecurity Data Protection ERISA Retirement Plan Risk Allocation TPAs

Sun Capital Court Finds that Common Industry Practices Exposed PE Funds to Pension Plan Liabilities

A group of related private equity (“PE”) funds were found liable for a bankrupt portfolio company’s pension plan debts in the latest and most worrisome decision in the long-running Sun Capital Partners III, LP v. New England...more

4/20/2016 - Commercial Bankruptcy Controlled Groups ERISA Joint and Several Liability Multiemployer Plan Partnership-in-Fact PBGC Pensions Portfolio Companies Private Equity Funds Sun Capital Partners Withdrawal Liability

Supreme Court Reaffirms ERISA’s Preemptive Effect as It Overturns State Health Care Law

In Gobeille v. Liberty Mutual Insurance, the Supreme Court overturned a Vermont law requiring ERISA plans to disclose health payments to the state’s “All Payer Database.” The Court determined that reporting requirements are a...more

3/31/2016 - Employer Group Health Plans ERISA Gobeille v Liberty Mutual Insurance Com. Preemption Reporting Requirements SCOTUS

An Overview of Cybersecurity Issues Affecting Retirement Plans

Retirement plan sponsors face ever-evolving cyber-related threats to plan assets and participant personal information. To combat such threats, plan sponsors should proactively assess the third-party service providers’ ability...more

2/24/2016 - Cyber Attacks Cyber Insurance Cybersecurity Data Protection ERISA Personal Data Retirement Plan Providers Risk Management Third-Party Service Provider

Montanile, Amgen, Tackett & Moen: Four Important Employee Benefits Cases to Kick Off 2016

The year 2016 has only just started, and we have already seen several important court decisions related to employee benefit plans and the Employee Retirement Income Security Act of 1974, as amended (ERISA). This Client Alert...more

2/18/2016 - Amgen Corporate Counsel Employee Benefits ERISA Medical Expenses Montanile v Board of Trustees Popular Qualified Settlement Funds Retirement Plan SCOTUS Yard Man

IRS Releases Advice Addressing Section 162(m) and CFO Compensation of Smaller Reporting Companies

Section 162(m) of the Internal Revenue Code (Code) limits, subject to certain exceptions, a public company’s federal income tax deduction for compensation paid to any “covered employee” to $1 million in any taxable year. A...more

12/18/2015 - CFOs Covered Employee Disclosure Requirements Emerging Growth Companies Executive Compensation IRS Principle Executive Officer (PEO) Section 162(m) Tax Deductions

Tax Court: Stock based Compensation Costs Need not be Included in International Cost-Sharing Arrangements

The Stunning Altera Case - Employee stock options are an important part of compensation—both as income to the executives and as a deduction for the employer. But when stock options are used by multinational companies,...more

8/8/2015 - Administrative Procedure Act Chevron Deference Corporate Taxes Cost-Sharing Foreign Subsidiaries IRS Parent Corporation Section 482 Stock Options Stock-Based Compensation Tax Court Tax Deductions Treasury

Supreme Court Ruling Heightens Pressure on Fiduciaries to Monitor 401(k) Plan Investments

On May 18th, the U.S. Supreme Court unanimously held in Tibble et al. v. Edison International et al., No. 13-550 (S. Ct. May 18, 2015) that ordinary principles of trust law impose on ERISA fiduciaries a duty to continually...more

5/26/2015 - 401k Benefit Plan Sponsors ERISA Fiduciary Duty Popular Retirement Plan SCOTUS Statute of Limitations Tibble v Edison Int

Take Two: DOL Reproposes Changes to Definition of Fiduciary for ERISA Plans and IRAs

This is the first in a series of client advisories regarding the Department of Labor’s re-proposed regulation on the definition of “fiduciary” under ERISA Section 3(21) and related proposed new and amended prohibited...more

5/13/2015 - Benefit Plan Sponsors DOL ERISA Fiduciary Duty Proposed Regulation Retirement Plan

Supreme Court Rejects Yard-Man Inference of Lifetime Vesting of Retiree Health Benefits

The Supreme Court’s recent unanimous decision in M&G Polymers USA, LLC v. Tackett, No. 13-1010, 2015 WL 303218 (S. Ct. January 26, 2015) confirms that ordinary principles of contract law should be observed when interpreting...more

2/5/2015 - CBAs Employer Group Health Plans Employer Healthcare Costs Health Insurance M&G Polymers v Tackett Retirement SCOTUS Vested Benefits Yard Man

Doing Business in the United States

In This Book: - Choice Of A Business Entity - Introduction To Federal Securities Laws - From Let’s Go Shopping To Closing: M&A Process In The United States - Employment Considerations -...more

10/16/2014 - Business Formation Choice of Entity Commercial Real Estate Market Corporate Taxes Dispute Resolution Energy Policy Environmental Policies Foreign Investment Immigration Procedures Securities Act of 1933 Securities Exchange Act Trade Agreements

Perspectives - Fall 2012 Volume 3, Edition 2: An Executive Compensation, Benefits & Human Resources Law Update

In this Issue: - Don’t “Moench”ion It: Supreme Court Rejects Presumption of Prudence for ESOP Fiduciaries - Avoiding Claims of Excessive Fund Fees - Risk of ERISA Class Actions Can Be Reduced by Use of...more

7/22/2014 - Arbitration Agreements Class Action Class Action Arbitration Waivers ERISA ESOP FICA Taxes Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Severance Pay Stock Drop Litigation

Deadlines Coming for Multinationals’ Retirement Plans and U.S. Taxpayers with Foreign Financial Interests

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act (FATCA). The main thrust of the act is to penalize foreign financial...more

4/17/2014 - Bank Secrecy Act FACTA FATCA FATCA Timeline FBAR FFI FinCEN IRS Retirement Plan

IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

4/11/2014 - DOMA IRS Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage SCOTUS

Treasury and IRS Adopt “State of Celebration” Rule for Same-Sex Marriages—Implications for Employee Benefit Plans

The U.S. Department of Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued guidance treating a same-sex couple as “married” for all Federal tax purposes as long as the couple was legally married in a state...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

PE Fund Deemed a 'Trade or Business'—May Be Liable for Portfolio Companies' Pensions

The First Circuit Court of Appeals recently became the first federal appellate court to hold that a private equity (“PE”) fund can be a “trade or business,” and thus potentially included in a “controlled group” with its...more

8/9/2013 - Employee Benefits ERISA Investment Portfolios Investors Pensions Private Equity Retirement Plan SCOTUS

Retirement Plans Get One Chance to Change Annual Participant Fee Disclosure Deadline

On July 22, 2013, the Department of Labor (DOL) announced a one-time opportunity for administrators of participant-directed individual account plans such as 401(k) and ERISA-covered 403(b) plans to “re-set” their annual...more

7/25/2013 - 401k 403(b) Plans Disclosure Requirements DOL ERISA Fees Retirement Plan

Preparing Participant-Directed Retirement Plans for the 2013 Annual Fee Disclosures

The Employee Retirement Income Security Act of 1974 (“ERISA”) requires participant-directed retirement plans to provide participants with in-depth disclosures of the plan’s fees, expenses, and investment performance on an...more

5/9/2013 - Disclosure Requirements ERISA Fees Retirement Plan

Doing Business in the U.S.

In This Issue: - Preface - Chapter 1 Choice Of A Business Entity - Chapter 2 Introduction To Federal Securities Laws - Chapter 3 From Let’S Go Shopping To Closing: U.S. M&A Process - Chapter 4...more

4/17/2013 - Anti-Bribery Anti-Dumping Duty Anti-Money Laundering Commercial Real Estate Market Corporate Governance Corporate Taxes Dodd-Frank Environmental Policies FCPA FLSA Incentives LLC Partnerships Proxy Voting Guidelines Regulation FD Renewable Energy Reporting Requirements Sarbanes-Oxley SEC Securities Exchange Act Tax Liability

SEC Approves NYSE and Nasdaq Independence Standards for Compensation Committees and Advisers

New listing standards for publicly traded companies require board compensation committees composed of directors that satisfy new independence standards by the first annual meeting after January 15, 2014, or, if earlier,...more

2/11/2013 - Compensation Committee Conflicts of Interest Listing Standards NYSE SEC

Limiting Private Equity Fund Exposure to the ERISA Obligations of Portfolio Companies

In welcome news for private equity (“PE”) funds, a recent district court opinion determined that two PE funds and their bankrupt portfolio company were not a “controlled group” and thus the PE funds were not responsible for...more

11/26/2012 - ERISA PBGC Private Investment Funds

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