News & Analysis as of

Pensions Proposed Regulation

Troutman Pepper

New Jersey Published Proposed Regulations Implementing the “Temporary Workers’ Bill of Rights”

Troutman Pepper on

Q. Are there any updates related to New Jersey’s Temporary Workers’ Bill of Rights? A. Yes. As previously reported, in February, New Jersey Governor Phil Murphy signed into law the Temporary Workers’ Bill of Rights (the...more

Groom Law Group, Chartered

Proposed Treasury Regulation on Constructing Yield Curve for Funding Purposes

On June 23, the Treasury published proposed regulations on the methodology for constructing the yield curve that underlies how present values are calculated for defined benefit plans (88 Fed Reg 41047).  The proposed...more

Groom Law Group, Chartered

PBGC Issues Proposed Regulation for Multiemployer Plan Withdrawal Liability Assumptions

On October 14, 2022 the Pension Benefit Guaranty Corporation (“PBGC”) published a proposed regulation regarding the interest rates that multiemployer pension plan actuaries use when calculating the present value of plans’...more

Proskauer - Employee Benefits & Executive...

42 Years in the Making: PBGC Proposes Regulation on Interest Rate for Withdrawal Liability Calculations

A hotly debated (and litigated) issue for multiemployer pension plans in recent years has been the appropriate interest rate to determine a multiemployer pension plan’s liabilities when calculating the plan’s underfunding for...more

Faegre Drinker Biddle & Reath LLP

PBGC Issues Interim Regulations on Special Financial Assistance for Multiemployer Pension Plans

Multiemployer pension plans are collectively bargained defined-benefit employee benefit plans that are funded by several unrelated employers for the benefit of unionized employees. In recent years, the crisis of significantly...more

Blake, Cassels & Graydon LLP

Publication d’un projet de règlement pour les régimes de pension et les régimes de congé à traitemen

Dans le cadre du Plan d’intervention économique pour répondre à la COVID-19 du gouvernement du Canada (le « gouvernement »), le ministère des Finances a annoncé, le 2 juillet 2020, la publication d’un projet de règlement...more

Blake, Cassels & Graydon LLP

Draft Pension and Deferred Salary Leave Tax Regulations Released

As part of the Government of Canada’s (Government) COVID-19 Economic Response Plan, the Department of Finance Canada announced on July 2, 2020, the release of proposed draft regulations—by way of amendment to the Income Tax...more

Verrill

December 2019 Client Advisory

Verrill on

This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments mean for employers and plan...more

McDermott Will & Emery

Frozen 2: IRS Expands Nondiscrimination Relief for Frozen Defined Benefit Pension Plans

McDermott Will & Emery on

The Internal Revenue Service (IRS) expanded the temporary relief for frozen defined benefit plans to include nondiscrimination requirements relating to benefits, rights and features, available for plan years beginning before...more

Perkins Coie

US Department of Labor Proposes New “Notice and Access” Electronic Delivery Safe Harbor

Perkins Coie on

The U.S. Department of Labor (DOL) issued proposed regulations on October 23, 2019, providing for a new electronic-delivery safe harbor applicable to certain required disclosures for ERISA-governed retirement plans. Though...more

Bradley Arant Boult Cummings LLP

Proposed Regulations on Electronic Disclosures by ERISA Plans: What Plan Administrators and Sponsors Need to Know

In proposed regulations released last week, the Department of Labor (DOL) finally put forward a revision of its long-outdated regulations on the electronic delivery of certain participant disclosures required under ERISA...more

A&O Shearman

UK Draft Legislation for Post-Brexit EMIR 2.1 Published

A&O Shearman on

A draft U.K. statutory instrument to onshore into U.K. law, post-Brexit, the revised European Market Infrastructure Regulation (known as EMIR Refit) has been published - The Over the Counter Derivatives, Central...more

Proskauer - Tax Talks

Proposed Regulations Provide Clarity for Qualified Foreign Pension Fund Exception

Proskauer - Tax Talks on

On June 7, 2019, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (“IRS”) released proposed Treasury regulations under Sections 897, 1445 and 1446 (the “Proposed Regulations”) regarding the exception...more

McDermott Will & Emery

Weekly IRS Roundup June 3 – 7, 2019

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of June 3 – 7, 2019. June 4, 2019: The IRS issued a news release noting that it granted tax relief...more

Jackson Lewis P.C.

To Withhold Or Not To Withhold On Pension Distributions: A New Proposed Regulation Clarifies Obligations

Jackson Lewis P.C. on

On May 31, the IRS issued a proposed regulation — presented in Q & A format — concerning income tax withholding obligations on non-rollover distributions from employer-sponsored plans — including pension, annuity, profit...more

Orrick - Finance 20/20

Council of EU Agrees Position on Proposed PEPP Regulation

Orrick - Finance 20/20 on

On February 13, the Council of the EU published a press release which announced that its Permanent Representative Committee (COREPER) had agreed its position relating to the proposed Regulation on a pan-European personal...more

Jackson Lewis P.C.

The IRS Doesn’t Disappoint

Jackson Lewis P.C. on

As anticipated by plan sponsors of closed defined benefit pension plans, the IRS issued Notice 2018-69, the fourth extension for an additional year of the temporary nondiscrimination relief for “closed” defined benefit...more

Miller Canfield

IRS Issues Proposed Regulations Regarding Applicability of Normal Retirement Age to Governmental Pension Plans

Miller Canfield on

In a change that would impact government employers with retirement plans, the IRS has proposed a rule to address whether the normal retirement age under a governmental plan satisfies the requirements to preserve...more

Franczek P.C.

IRS Proposes Permanent Nondiscrimination/Coverage Relief for Closed Pension Plans

Franczek P.C. on

The Internal Revenue Service (IRS) has issued proposed regulations that would provide permanent relief from certain coverage and nondiscrimination testing requirements to defined benefit plans that are closed to new...more

Morgan Lewis

Final and Proposed Regulations on Hybrid Pension Plans

Morgan Lewis on

Plan sponsors have been granted limited relief to bring cash balance interest crediting rates into compliance. On September 18, the Internal Revenue Service (IRS) published final and proposed regulations for cash...more

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