PODCAST: Williams Mullen's Benefits Companion - New IRS Guidance on SECURE 2.0 Act Student Loan Employer Contributions
Current Executive Compensation Trends in Private Equity Transactions — Troutman Pepper Podcast
The Chartwell Chronicles: Employment Law Updates
PODCAST: Williams Mullen's Benefits Companion - ERISA Forfeiture Litigation
ERISA Blog | Changes to the HIPAA Privacy Rules A Primer for Self-Insured Group Health Plans
Work This Way: A Labor & Employment Law Podcast - Episode 26: Compensation Compliance with Joan Moore and Mim Munzel of The Arbor Consulting Group
PODCAST: Williams Mullen's Benefits Companion - IRS Clarifies Emergency Distributions Tax Exceptions
TRAs: Benefits, Complexities (and Private Jets) Explained with Tax Attorney David Peck
Work This Way: A Labor & Employment Law Podcast - Episode 22: Compensation Programs with Carrie Cavanaugh of Find Great People
Work This Way: A Labor & Employment Law Podcast - Episode 21: Economic, Industry, and Workforce Development in the City of Greenville with Mayor Knox White
California Employment News: Brief Overview of Leave Laws All California Employers Should Be Aware Of (Podcast)
California Employment News: Brief Overview of Leave Laws All California Employers Should Be Aware Of
La Reforma Pensional en Colombia
PODCAST: Williams Mullen's Benefits Companion - Understanding Lifetime Income Products
Multiemployer Pension Plans in Mergers and Acquisitions — Troutman Pepper Podcast
PODCAST: Williams Mullen's Benefits Companion - Trends in Recordkeeper Consolidation and Due Diligence
The Evolution of Employee Sick Days in a Post-COVID-19 Workplace With Parks and Rec — Hiring to Firing Podcast
Work This Way: A Labor & Employment Law Podcast | Episode 10: Greenville SHRM with Courtney Goforth and Jennifer Floyd
Long-Term Part-Time Employee Eligibility Rules Now in Effect — Troutman Pepper Podcast
PODCAST: Williams Mullen's Benefits Companion - What the J&J Case Means for Plan Administrators
“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide...more
On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it,...more
This post examines excess deferrals under non-governmental 457(b) plans, including the approved method for correcting them and the penalty for failing to correct them, to make the case for a change in IRS policy on correcting...more
Supplemental executive retirement plans (SERPs) and other forms of deferred compensation plans sometimes incorporate certain post-employment restrictive covenants for covered employees into the plan. ...more
Hope you had a good Thanksgiving Holiday. Some of us probably feel we ate or drank either too much or not enough, watched too much or not enough football, or spent too much time discussing politics and the state of the...more
The Internal Revenue Service recently announced 2024 dollar limits for qualified retirement plans (including 401(k) plans), deferred compensation plans, and health and welfare plans. Adjustments to certain limits are based on...more
This week we move away from the world of the standard retirement or health and welfare plans and into the world of executive compensation. Executive compensation arrangements provide a company with a highly flexible benefit...more
Section 401(k) Plans, Section 403(b) Plans and governmental Section 457(b) Plans generally permit employees to defer compensation on a pre-tax basis. These plans may also provide the opportunity for employees to defer...more
Section 409A of the Internal Revenue Code of 1986, as amended (409A), was enacted into law in 2004 to impose statutory requirements on “nonqualified deferred compensation plans, programs or arrangements” (collectively...more
In this episode, the hosts discuss how companies can structure “in-the-money” stock options in order to avoid violating IRS rules governing non-qualified deferred compensation. They also address the benefits and potential...more
Every day I counsel employers on a variety of issues related to all flavors of employee benefit plans and programs, big and small – and often more complex than they might first appear. ...more
A client recently reviewed a census of participants in its deferred compensation plan and found that the covered group amounted to nearly 15% of its total workforce. Mindful of the need to limit the number of participants in...more
Beiträge in Direktversicherungen können im Regelfall nicht gepfändet werden. Aber auch in anderen Durchführungswegen unterliegen Einzahlungen im Wege der Entgeltumwandlung nicht der Pfändung....more
Section 409A, the provision of the Internal Revenue Code that regulates the time and form of payment of nonqualified deferred compensation, contains a helpful exception for “short-term deferrals.” Specifically, Section 409A...more
As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues, Part...more
Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced to receive early...more
As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more
Last week TRS published Employer Bulletin 22-15 on its Supplemental Savings Plan (SSP), a new SSP Employer Participation Agreement, and a form of resolution for adoption by school boards to approve the Participation...more
On October 18, 2021, the Ontario Court of Appeal released its decision in Battiston v Microsoft Canada Inc., 2021 ONCA 727, in which it overturned the trial court's finding that termination provisions in a stock award...more
In June the Internal Revenue Service released an updated Nonqualified Deferred Compensation Audit Technique Guide. This updated Guide replaces the initial Guide published in 2015. While it is too early to say whether the...more
The IRS recently updated its Nonqualified Deferred Compensation Audit Techniques Guide. The updated June 2021 Guide (the “2021 Guide”) replaces the previous version published in June 2015 (the “2015 Guide”), and provides a...more
Nowotny On Death and Taxes podcast episode #36 Hipper than Hip introduces the corporate sponsored malta pension plan. Learn more about the powerful 401(h) medical plan #maltapensionplan #nonqualifieddeferredcompensationplan...more
Over the last two years I have written extensively about the Malta Pension Plan (MPP) as an alternative to the Roth IRA. Like a Roth IRA, the MPP is an individual Plan but unlike a Roth IRA, it does not have a contribution...more
From time to time we field questions about the order in which deductions for various employee benefits (e.g., 401(k) plan elective deferrals and insurance premiums for welfare benefit plan benefits) should be taken from an...more
Employee benefits professionals have faced many challenges in 2020. We have seen remarkable changes to state and local requirements, an onslaught of new benefits legislation and governmental policies, shifting reporting and...more