Under the Patient Protection & Affordable Care Act, "grandfathered" group health plans are exempt from many requirements. Why does it matter if your group health plan is "grandfathered"? Department of Labor guidance describes…more
This article discusses how the executive compensation provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act will impact companies' pay practices and executive compensation disclosures in 2011 proxy…more
The complex section 409A rules for 'deferred compensation' can trip up drafters of routine severance agreements containing standard terms for ADEA releases. Beware of triggering adverse excise taxes based on provisions…more
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