News & Analysis as of

Defined Benefit Plans Pensions Multi-Employer Pensions

Morgan Lewis - ML Benefits

VAPPs in Vogue: Increased Flexibility Breathes Life into a Longstanding Multiemployer Pension Plan Design

Although variable annuity pension plan (VAPP) designs have been permissible for decades, they have not yet seen widespread adoption—particularly in the Taft-Hartley multiemployer plan space. This post provides a brief...more

A&O Shearman

Pensions: What's New This Week 3 June 2019

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to spee?d on the latest legal and regulatory developments in the world of occupational pensions. ...more

Hogan Lovells

Authorisation of master trusts - Problems ahead for non-associated multi-employer (NAME) schemes?

Hogan Lovells on

The Pensions Schemes Act 2017 was passed on 27 April 2017 and, as expected, makes provision for the authorisation of master trusts. Many details of the new requirements and procedures will be set out in regulations. The...more

Bennett Jones LLP

New Funding Framework for DB Pension Plans Announced A Follow up from the 2017 Ontario Budget

Bennett Jones LLP on

On May 19, 2017, the Ontario Government announced that it is implementing a new funding framework for defined benefit (DB) pension plans in Ontario. Highlights include...more

Hogan Lovells

Authorisation of master trusts: problems ahead for non-associated multi-employer (NAME) schemes?

Hogan Lovells on

New legislation will cause master trusts to be subject to a detailed authorisation process and ongoing scrutiny by the Pensions Regulator. As currently drafted, the new provisions will catch non-associated multiemployer...more

Proskauer - Employee Benefits & Executive...

Bipartisan Budget Act Extends MAP-21 Pension Funding Relief and Increases PBGC Premiums

On Monday, November 1, 2015, President Obama signed into law the Bipartisan Budget Act of 2015 (the “BBA”) which brings familiar changes for sponsors of defined benefit pension plans. Similar to the Moving Ahead for Progress...more

Mintz - Employment, Labor & Benefits...

Retirement and Pensions Update - Janurary 2, 2013

In This Update: Fiscal Cliff Deal Includes Provisions on Charitable Contributions and Roth Roll Overs; PBGC Testifies in Subcommittee Hearing on Multiemployer Plans; IRS Updates Retirement Plan Rules for Hurricane...more

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