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Qualified Retirement Plans Employee Retirement Income Security Act (ERISA) Employee Stock Ownership Plans

Dentons

The Costly Tax Consequences of ESOP Disqualification

Dentons on

Over the past several years, the IRS has renewed its focus on auditing Employee Stock Ownership Plans (ESOPs), in part because of allegedly abusive arrangements (for a quick overview, see Courtney’s ESOP post). Unfortunately,...more

Proskauer Rose LLP

ERISA Newsletter - Second Quarter 2017

Proskauer Rose LLP on

Editor's Overview - Welcome once again to Proskauer's newly revamped ERISA Newsletter. As a reminder, readers can obtain the information in this Newsletter as it is published on our blog. Our featured article this...more

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

New Fiduciary Regulations Require Retirement Investment Advisers to Act in Clients’ Best Interests

On April 14, 2015, the U.S. Department of Labor (DOL) issued new proposed regulations that changed the definition of “fiduciary investment advice” as currently found in DOL Regulation 2510.3-21(c). These proposed rules also...more

Eversheds Sutherland (US) LLP

DOL Reproposes Expanded ERISA Fiduciary Definition and Revised Complex of Exemptions

On April 14, 2015, after 43 months in development, the U.S. Department of Labor (DOL) released its reproposal to expand the “investment advice fiduciary” definition under the Employee Retirement Income Security Act of 1974,...more

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