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Employee Retirement Income Security Act (ERISA) › Pension Benefit Guaranty Corporation › Employer Liability Issues

McDermott Will & Emery

Better Than a Snow Day: The PBGC Provides One-Time Section 4010 Reporting Waiver

McDermott Will & Emery on

Acknowledging uncommon market conditions, the Pension Benefit Guaranty Corporation (PBGC) announced Technical Update Number 23-1 (the Update), which provides a one-time waiver of certain reporting requirements for some...more

Faegre Drinker Biddle & Reath LLP

Final Changes Announced to Forms 5500 and 5500-SF

Faegre Drinker Biddle & Reath LLP on

The Department of Labor (DOL) announced that it has finalized, together with the Internal Revenue Service (IRS) and Pension Benefit Guarantee Corporation (PBGC), the third and final round of revisions to the Form 5500 Annual...more

Fisher Phillips

The “E” Is Not For Employer

Fisher Phillips on

When I speak with employers about the onerous obligations under ERISA and the court decisions that followed, I frequently tell them that the “E” in ERISA stands for “employee,” not employer. It’s good to keep this in mind...more

Winstead PC

2018 Benefits Grab Bag - Tax Reform, Bipartisan Budget Act and Other Items

Winstead PC on

Even though the Tax Cuts and Jobs Act made some changes to how the Internal Revenue Service (the “Service”) is to adjust retirement plan contribution limits late last year, the Service confirmed that the limits on retirement...more

Franczek P.C.

Sixth Circuit Court of Appeals Upholds PBGC Determination Disallowing Post-Termination Plan Amendment

Franczek P.C. on

In PBGC v. Kentucky Bancshares, Inc. (6th Cir. 2015, No. 14-5573, unpublished), the U.S. Court of Appeals for the Sixth Circuit upheld a PBGC determination that Kentucky Bancshares violated applicable rules and regulations...more

Franczek P.C.

PBGC Moratorium on Enforcement of 4062(e) Ends

Franczek P.C. on

The PBGC has announced that it will not continue its moratorium on enforcing ERISA section 4062(e) events. This announcement comes following the changes to section 4062(e) that were made under the Multiemployer Pension Reform...more

King & Spalding

New Plant Shutdown Rules for Defined Benefit Retirement Plans

King & Spalding on

The 2015 omnibus appropriations bill (the "Omnibus Bill"), signed by President Obama on December 16, 2014, made significant changes to the "substantial cessation of operations" rules (also known as the "plant shutdown" rules)...more

McDermott Will & Emery

ERISA Section 4062(e) Significantly Reformed Effective December 16, 2014

McDermott Will & Emery on

On December 16, 2014, President Obama signed into law the Consolidated and Further Continuing Appropriations Act, which contains provisions that significantly reform ERISA Section 4062(e). The new law is meant to ensure that...more

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