Legal updates for: 409A


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The ERISA Litigation Newsletter - July 2014

by Proskauer Rose LLP on

... Overview - The end of the U.S. Supreme Court's term brought two significant ERISA decisions. The first concerns the standard of review that courts apply when evaluating ERISA stock-drop claims. As discussed below, the Supreme Court concluded that the "presumption of prudence," which had been adopted by every circuit court to... more







New IRS Revenue Ruling 2014-18 and the Use of Hedge Fund Stock Options

by K&L Gates LLP on

... Internal Revenue Service has issued Revenue Ruling 2014-18 (the “Ruling”) to clarify that stock options and stock-settled stock appreciation rights (“SARs”), properly designed, can be used as a form of compensation to managers of hedge funds and other “nonqualified entities” without being considered nonqualified... more








IRS Clarifies "Substantial Risk of Forfeiture"

by King & Spalding on

... Internal Revenue Service ("IRS") recently issued final regulations clarifying whether a substantial risk of forfeiture exists in connection with a transfer of property, such as restricted stock, in connection with the performance of services under Section 83.1 The regulations are largely unchanged from the proposed regulations issued in... more


The ERISA Litigation Newsletter - April 2014

by Proskauer Rose LLP on

... month we discuss the evolving case law on the issue of whether unpaid employer contributions due under a collective bargaining agreement can be viewed as plan assets such that the individuals who decide to withhold such contributions can be held personally liable under ERISA for breach of fiduciary duty. As always, please be sure to review the... more


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