THE WONDER YEARS WEBINAR
THE WAY WE WERE
Mad Dogs and Panameños!
It's (Not) Too Late, Baby!
FATHER KNOWS BEST
THE WONDER YEARS - Rediscovering the Magic of Split Dollar Life Insurance
Buy-Sell Agreements and Their Place in an Asset Protection Plan
Investment Management Roundtable Discussion – Personal Estate Planning
Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: PLSA updated...more
On January 27, 2014, the Internal Revenue Service announced in Revenue Procedure 2014-18 a simplified procedure for certain estates to make a late portability election under section 2010(c)(5)(A) of the Internal Revenue Code....more
The U.S. District Court for the Eastern District of Pennsylvania has ordered a profit sharing plan to pay death benefits to the same-sex spouse of a deceased employee....more
Obergefell v. Kasich and Cozen O’Connor v. Tobits may reflect a growing trend of courts and other bodies to recognize same-sex marriages validly celebrated elsewhere even if the couple’s current state of residence does not...more
In the first reported ERISA decision post-Windsor, the U.S District Court for the Eastern District of Pennsylvania held (in Cozen O’Connor, P.C. v. Jennifer Tobits) that a same-sex spouse is to be treated as the decedent’s...more
Following on the heels of the Supreme Court’s decision in U.S. v. Windsor, a federal district court in Pennsylvania recently held that the same-sex spouse of a deceased employee is entitled to receive death benefits under the...more