Employer Contributions

News & Analysis as of

Ontario Retirement Pension Plan: a guide

Media coverage about the Ontario Retirement Pension Plan (ORPP) has been unrelenting for the past two years. The Ontario government has made many announcements setting out its vision for its new, government-run defined...more

Bill 186: Ontario Retirement Pension Plan Act (Strengthening Retirement Security for Ontarians), 2016, Introduced

On April 14, 2016, the Ontario government introduced the Ontario Retirement Pension Plan Act (Strengthening Retirement Security for Ontarians), 2016, as Bill 186 (Bill or Act) in the Ontario legislature. The government...more

No such thing as assembly line Retirement Plans

Henry T. Ford is considered the father or the pioneer of the modern day assembly line of manufacturing. His development of the Model T and its way of manufacturing is considered one of the great developments in 20th century...more

Undermining the Goal of Expanding Coverage for Nonhighly Compensated Employees

One might be led to believe that the current administration is in favor of expanding retirement savings opportunities. After all, the DOL has somewhat apologetically subverted ERISA to allow the States to sponsor...more

ORPP Update: Enrollment and Phase-in of Contributions Delayed

The Ontario and federal governments announced on February 16, 2016 that they have reached an agreement regarding the Ontario Retirement Pension Plan (ORPP) and improving pensions for Canadians. With contributions originally...more

Auto-enrolment update – case law and trigger changes

Auto-enrolment update - Key points: The Queen on the application of Fleet Maritime Services (Bermuda) Limited v. The Pensions Regulator [2015] EWHC 3744 confirms when peripatetic (basically "mobile") workers, who...more

IRS Updates Guidance on Certain Midyear Changes to Safe Harbor Plans

The Internal Revenue Service (IRS) recently issued Notice 2016-16 (the Notice) to provide updated guidance as to when midyear changes to a safe harbor 401(k) plan or 403(b) plan will not violate applicable regulations....more

IRS Relaxes Rules for Mid-Year Changes

Since its availability, many 401(k) plan sponsors, particularly smaller employers have adopted a “Safe Harbor” plan design under Code Section 401(k)(12) or (13) and 401(m)(11) or (12). Safe Harbor plan designs include both a...more

Don’t be Delinquent — Employer Loses Contribution Case by Default

The Court of Appeals for the Seventh Circuit recently affirmed the importance of paying close attention to procedural rules. In Central Illinois Carpenters Health & Welfare Trust Fund v. Con-Tech Carpentry, LLC, No....more

Bipartisan Budget Act of 2015 Includes Pension and ACA Provisions

On November 2nd, the President signed legislation that will raise the debt ceiling through March 2017. The legislation includes important provisions relating to pension funding, PBGC premiums, and the Affordable Care...more

A Troubling Future Part One:  Teamsters’ Pension Rescue Plan

Two significant developments in the multi-employer pension world emerged in September, developments which could give manufacturers concern.  While this is not the time to panic (we have plenty of time to panic), readers...more

Changes to French qualifying plans

On 7 August 2015, the Loi Macron introduced changes to French qualified restricted stock units ("RSUs"). It introduced a more favorable regime; however, in order to benefit from it companies will have to obtain shareholder...more

D.C. Council Introduces Legislation That Would Give D.C. Employees Up to 16 Weeks of Paid Family and Medical Leave

On October 6, 2015, the D.C. Council introduced the Universal Paid Leave Act of 2014. If enacted, the proposed law will allow employees in D.C. to take up to 16 weeks of paid family and medical leave in a 12-month period,...more

ACA Compliance Requirements and Opportunities for the Small Employer

Small employers should be aware of certain changes and continuing small employer opportunities relating to the Affordable Care Act (aka, ObamaCare). Starting in 2016, the ACA expands the small group market to include...more

Pensions News - August 2015 Vol 2

Welcome to DLA Piper’s Pensions News publication in which we report on developments in pension legislation, guidance and case law, as well as keeping you up to speed on what to look out for in the coming months. This...more

Pensions News - August 2015

Welcome to DLA Piper’s Pensions News publication in which we report on developments in pension legislation, guidance and case law, as well as keeping you up to speed on what to look out for in the coming months. This...more

Asset Purchasers May Be Found Liable as “Successors”

Recent court decisions suggest that parties engaged in corporate asset sale transactions involving potential multiemployer pension plan liability should give extra consideration to the structure and terms of their...more

PERC Decision Lays Groundwork for Negotiations Once Chapter 78 Contributions are Fully Implemented

New Jersey’s Public Employee Relations Commission (“PERC” or the “Commission”) has weighed in on the issues of (1) when health insurance contributions become negotiable once the fourth tier of contributions under Chapter 78...more

Updated employer covenant guidance from the Pensions Regulator August 2015

Background - The term employer covenant refers to the legal obligation, ability and willingness of a pension scheme's sponsoring employer (or a number of employers) to provide the requisite funds in order to meet the...more

Ninth Circuit: Multiemployer Plan Calling Unpaid Contributions “Plan Assets” Does Not Make Persons Controlling Contribution...

The Ninth Circuit recently held that a multiemployer pension plan (MEP) cannot label unpaid contributions as “plan assets” so as to impose ERISA fiduciary status on persons controlling the payment of employer contributions to...more

New details about the ORPP

On August 11, 2015, the Ontario government released long-awaited details about the Ontario Retirement Pension Plan (ORPP). Although there are design issues that need to be settled and many unanswered questions on how the ORPP...more

Alert: Ontario Government Releases Further Details about the Ontario Retirement Pension Plan

Employers and employees who participate in a comparable workplace pension plan will not be required to participate in the ORPP. “Comparable Plan” will be defined as a registered pension plan (registered under provincial or...more

Are Wellness Programs Worth It?

Please see Chart below....more

A U.S. Employer’s Guide to Basic UK Employment and Immigration Laws

UK employment law is constantly developing and it has been challenging for employers to keep up with the changes in recent years. All employers in the UK, no matter how big or small, are required to comply with these laws or...more

Tax Law Blog: New Procedures to Correct Retirement Plan Mistakes

The IRS has recently modified the Employee Plans Compliance Resolution System (EPCRS) to encourage employers to adopt automatic contribution features, and to detect and correct errors in retirement plans quickly. Revenue...more

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