News & Analysis as of

Employee Retirement Income Security Act (ERISA) Estate Planning

Charles E. Rounds, Jr. - Suffolk University...

Creating a nonvoidable domestic asset protection trust (DAPT) that has multijurisdictional contacts: The state and federal...

Creating a domestic asset protection trust (DAPT) that both has multijurisdictional contacts and is nonvoidable in whole or in part is easier said than done. There are the state conflict-of-laws issues, a few of which I...more

Adler Pollock & Sheehan P.C.

Going Through a Divorce? Ease the Transfer of Retirement Plan Assets With a QDRO

Despite its unusual sounding name, a QDRO isn’t an alien from a science fiction movie or a geometric equation. In fact, QDRO stands for “qualified domestic relations order.” If you’re in the process of a divorce, a QDRO may...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Taking care of that beneficiary stuff

It happens all the time, an unmarried plan participant signs up for a retirement plan and designates their parents and/or siblings as their beneficiaries. They subsequently get married, have children, and never bother to...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

Be a nice family member, get your beneficiary forms in order

I hate death, I hate talking about death, the whole point of living is not dying. Yet, when it comes to setting things rights, I’ve done the best I can in terms of drafting a will and keep beneficiary forms up to date....more

ArentFox Schiff

An Overview of Certain Changes Impacting Estate Planning under The SECURE Act

ArentFox Schiff on

The Setting Every Community Up for Retirement Enhancement Act (the SECURE Act) was passed on December 20, 2019, with most of its provisions taking effect as of January 1, 2020. The SECURE Act introduces a number of changes...more

Nutter McClennen & Fish LLP

The End of the Stretch IRA as We Know It: Important Information About the SECURE Act

The Setting Every Community Up For Retirement Enhancement (“SECURE”) Act, which was enacted into law last month, changed the rules governing the payout of inherited retirement benefits and essentially eliminated the “stretch...more

Pullman & Comley, LLC

New Retirement Distribution Rules Begin in 2020: The SECURE Act Giveth and Taketh Away: Pullman & Comley

Pullman & Comley, LLC on

The first important new law impacting retirement distributions in over a decade was enacted on December 20, 2019 as the SECURE Act (“Setting Every Community Up for Retirement Enhancement Act of 2019”). ...more

Chambliss, Bahner & Stophel, P.C.

Do Surviving Spouses Have a Right to a 401(k) or an IRA?

When choosing a beneficiary for a retirement plan, it is important to understand how your spouse will be treated under the plan. Surviving spouses are treated differently under 401(k)s and individual retirement accounts...more

Lewitt Hackman

SECURE Act Creates Need for Estate Plan Review

Lewitt Hackman on

Congress recently passed the Setting Every Community Up for Retirement Enhancement Act (SECURE Act, or the “Act”) implementing one of the most substantial pieces of retirement plan legislation in years, into law....more

Conn Kavanaugh

Important Changes in Retirement Planning

Conn Kavanaugh on

The holiday season is always a busy and eventful time, so you may have missed a new law that can impact how you plan for your retirement assets. On December 20, 2019, as part of a more comprehensive appropriations act, the...more

Tucker Arensberg, P.C.

SECURE Act: Significant Changes to Beneficiary Distributions

The SECURE Act – the “Setting Every Community Up for Retirement Enhancement” Act – was signed into law by President Trump on December 20, 2019. The law generally took effect on January 1, 2020....more

Foley & Lardner LLP

Beneficiary Provisions and Designations – Plan Now for More Simplicity Later

Foley & Lardner LLP on

Outside of death, beneficiary provisions and designations under qualified plans (see ERISA Section 3(8)) tend to receive little attention. Unfortunately, death may spotlight or uncover less desirable provisions and...more

Proskauer Rose LLP

2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds

Proskauer Rose LLP on

This special report provides a summary of some of the significant changes and developments that occurred in the past year in the private equity and hedge funds space, as well as certain recommended practices that investment...more

Farella Braun + Martel LLP

Revisiting Estate Planning Post-DOMA

The Supreme Court issued decisions in two landmark cases involving same-sex marriage on June 26, 2013. In United States v. Windsor, the Court held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, which...more

Genova Burns LLC

Supreme Court Decisions on Same Sex Marriage To Impact Business Entities, Employers and Individuals

Genova Burns LLC on

Today’s Supreme Court decisions will have a major impact upon business entities, employers and individuals in New York, New Jersey, and several other states including California, due to the change of the definitions of...more

Winthrop & Weinstine, P.A.

Minnesota's Marriage Equality Act: What You Need to Know

On May 14, 2013, Governor Dayton signed into law legislation revising the definition of "marriage" in Minnesota to include same-sex marriage. The law becomes effective August 1, 2013....more

Womble Bond Dickinson

ERISA Does Not Preempt State Court Order Requiring Beneficiary to Renounce Right to Employee’s Plan Benefits, Fourth Circuit Rules

Womble Bond Dickinson on

The scenario is not difficult to imagine: An employee designates her spouse as the primary beneficiary under her employer’s life insurance and retirement benefit plans. Years later, the couple divorces, and in the marital...more

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