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Employee Retirement Income Security Act (ERISA) › Subsidiaries

Williams Mullen

ESOP Essentials: Can My Company Offer An ESOP? Selected Tax Guidance on Choice of Entity, Business Structure and ESOPs

Williams Mullen on

An employee stock ownership plan (ESOP) is a type of tax-qualified retirement plan. ESOPs are designed to invest primarily in qualifying employer securities, as defined in applicable tax rules....more

Genova Burns LLC

Third Circuit Upholds Arbitrator’s Imposition of Parent Company Liability for Pension Withdrawal Liability

Genova Burns LLC on

On August 26, 2021, the Third Circuit confirmed that a corporation remained on the hook for the pension withdrawal liability of its bankrupt subsidiary despite diluting its ownership interest in the subsidiary below 80%, to...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

ERISA Pension Plan Liability? 10th Circuit Rules in Favor of Foreign Parent of U.S. Subsidiary

Ogletree, Deakins, Nash, Smoak & Stewart,... on

On paper, the rule is straightforward: if a company sponsors a defined benefit pension plan or participates in a union/multiemployer pension plan in the United States, all members of that company’s controlled group of...more

Holland & Knight LLP

Private Investment Funds Not Liable for Portfolio Company's Pension Withdrawal Liability

Holland & Knight LLP on

The U.S. Court of Appeals for the First Circuit has held in Sun Capital Partners III, LP v. New England Teamsters & Trucking Industry Pension Fund that two Sun Capital Funds were not under common control with Scott Brass...more

Foley & Lardner LLP

All in the Family – Why Controlled Group Rules Matter

Foley & Lardner LLP on

It’s the time of year when we all gather around with our families and loved ones.  It’s also a good time to remember that your company may have its own family.  Forgetting about that family can spell trouble....more

Goodwin

Financial Services Weekly News - February 2019

Goodwin on

Editor's Note - In This Issue. The Board of Governors of the Federal Reserve System (Federal Reserve) released 2019 stress test scenarios and exempted less complex banks with between $100 billion and $250 billion in assets...more

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