Early Retirement

News & Analysis as of

The Proposed Code Section 457 Regulations Have Arrived

On June 22, 2016, the IRS finally issued the long-awaited proposed regulations under Internal Revenue Code (“Code”) Section 457. Code Section 457 applies to deferred compensation plans or arrangements of tax-exempt entities...more

Pension Consultant Found Not to be an ERISA Fiduciary

The Tenth Circuit held that a pension plan consultant, who misstated the amount of monthly pension payments that a pension plan participant would receive in retirement, was not a fiduciary under ERISA. Plaintiffs Trent...more

Injury resulting from exposure to asbestos does not exist separately to the injury of anxiety to workers of classified...

This client alert is relevant for companies that are exposed to industrial risks in France, and addresses in particular the asbestos cases and the related injuries. It points out the fact that, following the judgment rendered...more

Comparators in Age Discrimination

Donkor v Royal Bank of Scotland UKEAT/0162/15 considered the appropriate comparator in direct age discrimination cases. Mr Donkor’s employer, the Royal Bank of Scotland (RBS), underwent a restructuring in 2012. As part...more

Central States Pension Fund Submits ‘Rescue Plan’ Seeking Approval to Reduce Benefits

On September 25, the Central States Pension Fund (one of the largest multiemployer/union pension funds in the country) submitted to the U.S. Department of Treasury a proposed “rescue plan,” which would allow the fund to...more

Pensions News - May 2015

In This Issue: - Election Result - The Pensions Regulator - Case Law - Other News - On the Horizon - Excerpt from Election Result: Following the General Election on 7 May which resulted in a...more

Silver Tsunami Quickly Approaching Department of Revenue Thanks to Early Retirement Incentive Program

On May 4, 2015, Governor Charlie Baker signed into law a bill creating an early retirement incentive program for Massachusetts state employees. Under the incentive plan, employees choosing to retire effective June 30, 2015,...more

Expect MDOR Audit Delays After the July 4, 2015 Holiday

Governor Charlie Baker’s recent plan to trim the number of Massachusetts employees was recently signed into law. According to published reports, more than half of all employees at the Massachusetts Department of Revenue are...more

Unemployment Compensation Case Update: Employees Who Accept Voluntary Early Retirement Incentive Offers Are Eligible For Benefits

For years, Pennsylvania courts have consistently denied unemployment compensation benefits to employees who accept early retirement incentive packages. Recently, however, the Pennsylvania Supreme Court overruled this...more

Early Retirees May Receive Unemployment Compensation, Pennsylvania Supreme Court Rules

For more than 20 years, Pennsylvania retirees who accepted an early retirement incentive plan have been denied unemployment compensation benefits under the Unemployment Compensation Law (UC law). The Supreme Court of...more

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