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IRS Releases Additional Rulings on Lump-Sum Windows

The practice of offering lump-sum distributions has become increasingly popular among defined benefit plan sponsors looking to decrease volatility or other defined benefit plan risks. In some situations, plan sponsors offer...more

6/13/2014 - Benefit Plan Sponsors Defined Benefit Plans ERISA IRC IRS Lump Sum Offers Private Letter Rulings Title I Vesting

Whose Risk Is It Anyway? New Revenue Ruling Provides Guidance for Employee Benefits Captives

On May 8, the IRS issued Rev. Rul. 2014-15, 2014-22 I.R.B. 1, which provides guidance in the rapidly expanding area of insuring or reinsuring employee benefits with captives. ...more

5/16/2014 - Affordable Care Act Captive Insurance Company Employee Benefits ERISA IRS Reinsurance

Legal Alert: DOL Proposes 408(b)(2) Disclosure Guide

On March 12, 2014, the Department of Labor (DOL) published in the Federal Register a proposed amendment to its disclosure requirements for “covered service providers” to retirement plans under ERISA § 408(b)(2) that would...more

3/13/2014 - Disclosure Requirements DOL Employee Benefits ERISA Retirement Plan

2013 in Review: ERISA Individual Prohibited Transaction Exemptions and Advisory Opinions

In 2013, the Department of Labor (DOL) maintained a modest program of advance guidance under the Employment Retirement Income Security Act of 1974, as amended (ERISA), in response to requests from the regulated community....more

1/7/2014 - DOL ERISA Prohibited Transactions

Legal Alert: DOL Opines on Plan Expense Reimbursement Credits

In Advisory Opinion 2013-03A (July 3, 2013), the Department of Labor opined that revenue sharing and similar amounts carried on the books of a retirement plan service provider as a credit due the plan, if properly structured,...more

7/12/2013 - DOL ERISA Reimbursements Retirement Plan

Legal Alert: Fall of the DOMA-n Empire: Practical Employee Benefits Implications

On June 26, the U.S. Supreme Court decided United States v. Windsor, striking down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional and holding that same-sex marriages recognized under state law...more

7/2/2013 - Discrimination DOMA Employee Benefits Equal Protection ERISA Federalism Same-Sex Marriage SCOTUS US v Windsor

Legal Alert: DOL Proposes to Substitute Creditworthiness Determinations for Credit Ratings in ERISA Prohibited Transaction Class...

On June 21, 2013, the Department of Labor (DOL) published proposed amendments to certain class exemptions required by Section 939 A of the Dodd-Frank Wall Street Reform and Consumer Protection Act, which directs federal...more

7/1/2013 - Credit Ratings Dodd-Frank DOL ERISA Exemptions

Legal Alert: DOL Proposes Short-Term Relief for and then Prohibition of Many Cross-Collateralization Agreements for IRAs and ERISA...

On May 24, 2013, the U.S. Department of Labor (DOL) proposed to amend ERISA Prohibited Transaction Class Exemption 80-26 (PTE 80-26) to allow an indemnity, security interest or other cross-collateralization agreement with a...more

5/30/2013 - Cross-Collateralization Agreements DOL ERISA IRA Prohitibed Transactions

Legal Alert: Tax Court Finds Indirect Prohibited Transaction in IRA

In Peek v. Commissioner (May 9, 2013), the U.S. Tax Court ruled that two taxpayers had engaged in an indirect “prohibited transaction” with their individual retirement accounts (IRAs) when they provided personal guarantees...more

5/22/2013 - ERISA IRA Prohibited Transactions Promissory Notes

Legal Alert: DOL Issues Advance Notice of Proposed Rulemaking on Lifetime Income Estimates in Plan Participant Statements

On May 7, 2013, the Department of Labor released an advance notice of proposed rulemaking (ANPRM) that seeks commentary on requiring a projection of estimated lifetime income to be included in participant statements from...more

5/9/2013 - DOL ERISA Retirement Plan

Legal Alert: DOL Resolves Important ERISA Issues About Cleared Swap Transactions

In Advisory Opinion 2013-01A (February 7, 2013), the Department of Labor (DOL) issued an important advisory opinion addressing the treatment under the Employee Retirement Income Security Act of 1974, as amended (ERISA), of...more

2/14/2013 - DOL ERISA Retirement Plan Swap Agreements Swap Clearing

2012 in Review: ERISA Individual Prohibited Transaction Exemptions

In 2012, the Department of Labor (DOL) continued a fairly active program of issuing individual exemptions from the prohibited transaction rules of ERISA. These rules generally prohibit, among other things: - Sale and...more

1/8/2013 - Conflicts of Interest DOL ERISA Exemptions Fiduciary Duty IRS PTEs

DOL Proposes Expansion and Refinement of ERISA Abandoned Plan Program

On December 12, 2012, the Department of Labor (DOL) published in the Federal Register proposed revisions to its abandoned plan regulations and prohibited transaction class exemption, expanding the scope and refining the terms...more

12/13/2012 - DOL ERISA Retirement Plan

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