In the US, the relationship between employers and employees is heavily regulated by statute at both the state and federal level, and the provision of employee benefits is also highly regulated, primarily at the federal level....more
7/31/2024
/ Administrative Procedure Act ,
Chevron Deference ,
Chevron v NRDC ,
Constitutional Challenges ,
Employee Benefits ,
Government Agencies ,
Judicial Authority ,
Loper Bright Enterprises v Raimondo ,
Regulatory Authority ,
SCOTUS ,
State Labor Laws ,
Statutory Interpretation
In June 2019, a unanimous Supreme Court in Kisor v. Wilkie retained but limited the scope of Auer deference – the court-created doctrine that courts should defer to an agency’s interpretation of its own regulations or other...more
9/24/2019
/ Administrative Agencies ,
Administrative Interpretation ,
Administrative Procedure Act ,
Auer Deference ,
Chevron Deference ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employment Litigation ,
Fiduciary Rule ,
Judicial Review ,
Kisor v Wilkie ,
Reasonable Interpretations ,
SCOTUS
As the 2017-2018 term of the US Supreme Court came to a close, a key tool relied on by the Department of Labor (DOL) in enforcement cases under the Employee Retirement Income Security Act of 1974, as amended (ERISA) was...more
In conjunction with the start of the Supreme Court’s new term, Eversheds Sutherland took a look back at the Court’s work in employee benefit cases since the enactment of ERISA. We found an astonishing 128 decisions, spanning...more
10/23/2017
/ Collective Bargaining Agreements (CBA) ,
Constitutional Challenges ,
Discrimination ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employment Tax ,
Income Taxes ,
LMRA ,
Military Service Members ,
NLRA ,
SCOTUS ,
Uniformed Services Former Spouses' Protection Act
The Supreme Court has once again emphasized the importance of ERISA’s origins in the common law of trusts, this time in interpreting its statute of limitations. On May 18, the Court reversed the Ninth Circuit’s decision in...more
On Friday, the U.S. Supreme Court announced that it would review the U.S. Court of Appeals for the Fourth Circuit’s decision in King v. Burwell. In that case, the Fourth Circuit held that tax credits for health insurance...more
11/12/2014
/ Affordable Care Act ,
Employer Mandates ,
Halbig v Burwell ,
Health Insurance ,
Health Insurance Exchanges ,
IRS ,
King v Burwell ,
Popular ,
SCOTUS ,
Subsidies ,
Tax Credits
On April 4, 2014, the Internal Revenue Service (IRS) released Notice 2014-19, which provides a series of Q&As regarding the application of the U.S. Supreme Court’s decision in United States v. Windsor and the IRS’s prior...more
On August 29, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS), following the U.S. Supreme Court’s decision in United States v. Windsor, jointly announced the issuance of Revenue Ruling...more
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
Yesterday’s U.S. Supreme Court decision in United States v. Windsor struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional, and held that the federal government must recognize and accept...more