Young Eung Lee

Young Eung Lee

Dechert LLP

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Maybe Not Such a Bad Actor – Department of Labor Clarifies Anti-Criminal Rule Under ERISA Rules

The U.S. Department of Labor (the “Department”) on November 1, 2013 issued Advisory Opinion 2013-05A (the “Opinion”) concerning the application of certain anti-criminal provisions under the Employee Retirement Income Security...more

11/11/2013 - Convictions DOL ERISA QPAM

Still Tied Up In Knots - IRS and DOL Guidance on Same-Sex Marriage Following Supreme Court’s Windsor Decision

As we previously reported, in United States v. Windsor, 133 S. Ct. 2675 (2013), the U.S. Supreme Court held section 3 of the Defense of Marriage Act to be unconstitutional. Section 3 of the Defense of Marriage Act provides...more

9/27/2013 - DOL DOMA Employee Benefits ERISA FICA Taxes IRS Same-Sex Marriage SCOTUS US v Windsor

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