Tobin Walls

Tobin Walls

Mazursky Constantine LLC

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Supreme Court Rejects Presumption of Prudence for Company Stock, but Hurdles for Plaintiffs Remain

This week, the U. S. Supreme Court rejected a long-standing “presumption of prudence” that protected an ERISA fiduciary’s decision to allow qualified retirement plan participants to invest in company stock. However, the...more

6/27/2014 - 401k Duty of Prudence ERISA ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer SCOTUS Stock Drop Litigation Stock Options

IRS Launches Targeted Section 409A Audits

The IRS has announced a new targeted audit program to confirm that deferred compensation plans are in compliance with Section 409A of the Internal Revenue Code (“Section 409A”). Previously, the IRS has only examined Section...more

5/29/2014 - Audits Deferred Compensation Information Document Requests IRS Section 409A

New Rules for IRS Relief on Late Form 5500 Filings

Form 8955-SSA Required to Correct Late Form 5500. The IRS recently issued a new rule for late Form 5500 filings on qualified retirement plans (such as 401(k) plans, ESOPs or pension plans) using the Department of Labor’s...more

5/16/2014 - 401k DOL ESOP Filing Deadlines Form 5500 Form 8955-SSA IRS Qualified Retirement Plans Retirement Plan Voluntary Correction Program

Eighth Circuit Affirms Judgment against Plan Fiduciaries for Excessive Recordkeeping Fees

The Eighth Circuit Court of Appeals recently upheld a $13.4 million dollar judgment against retirement plan fiduciaries for their failure to monitor excessive recordkeeping fees in Tussey v. ABB, Inc. ...more

4/23/2014 - Breach of Duty Excessive Fees Fiduciary Duty Investment Funds Plan Administrators Recordkeeping Requirements Retirement Plan

IRS Issues Guidance on Plan Amendments for Same-Sex Marriage

Last week, the Internal Revenue Service (“IRS”) issued additional guidance on amendments to qualified retirement plans required by the U.S. Supreme Court’s ruling in United States v. Windsor, in which the Court held certain...more

4/8/2014 - ERISA IRS Retirement Plan Same-Sex Marriage US v Windsor

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