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Employee Benefits › Controlled Groups

Jackson Lewis P.C.

Withdrawal Liability – Real Property Presumed A Trade Or Business

Jackson Lewis P.C. on

An employer’s permanent cessation of contributions to a multiemployer pension plan can trigger withdrawal liability. This liability may reach affiliated trades or businesses with sufficient common ownership to be under...more

Dickinson Wright

PE Funds Are Not Part of Controlled Group; What About Your Company?

Dickinson Wright on

Earlier this month, the U.S. Supreme Court denied a request to review the First Circuit Court of Appeals decision in the Sun Capital Partners III, LP v. New England Teamsters and Trucking Industry Pension Fund case, thereby...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Make sure you deal with controlled and affiliated service group analysis

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

As a 401(k) plan sponsor, you need to make sure that all your plan providers understand any ownership interests in other companies that you may have and make a determination whether those interests constitute a controlled...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

Verrill

IRS Guidance Regarding the Section 4960 Excise Tax Is (Somewhat) Helpful

Verrill on

IRS Notice 2019-09 provides guidance intended to help “applicable tax-exempt employers” determine whether compensation paid to their most highly compensated employees will be subject to the 21 percent excise tax imposed under...more

Verrill

Controlled Group Rules for Tax Exempt Organizations: A Brief Review

Verrill on

Corporate entities under common control are generally treated as a single employer for purposes of applying the core rules that govern employee benefit plans and executive compensation arrangements. For that reason, a...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - April 2016

Proskauer Rose LLP on

Editor's Overview - This month we feature three key developments. First, we review the U.S. Supreme Court's decision in Gobeille v. Liberty Mut. Ins. Co., 136 S. Ct. 936, 947 (2016) wherein the Supreme Court held that a...more

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