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Breach of Duty Tax Reform

Kilpatrick

Tax Reform Requires Plan Sponsors to Update 401(k) Plan Special Tax Notices

Kilpatrick on

Section 402(f) of the Internal Revenue Code (the “Code”) requires plan sponsors to give written explanations of tax implications to recipients of qualified retirement plan distributions eligible for rollover treatment, often...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - April 2014

Proskauer Rose LLP on

This 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...more

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