News & Analysis as of

Employee Retirement Income Security Act (ERISA) Fiduciary Duty Deferred Compensation

Verrill

How many participants is too many for a top hat plan?

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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

Holland & Hart - The Benefits Dial

Walk this way…to avoid the pitfalls of ERISA

Companies implement bonus plans to meet a variety of business objectives: retention, specific company business goals, change of control, and others. In designing bonus plans, there are a variety of legal fields that must be...more

Blank Rome LLP

Sting of Deferred Compensation Tax—Is There Any Recourse against Employer

Blank Rome LLP on

Section 409A was added to the Tax Code in 2004 to, among other things, limit the ability of companies and their executives to optimize tax outcomes by controlling the timing of deferred compensation payments. Although this...more

Proskauer Rose LLP

ERISA Newsletter - Fourth Quarter 2017

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Editor's Overview - For over two decades, federal law has required covered health plans and insurers to ensure that certain mental health benefits are in parity with offered medical/surgical benefits. The meaning of...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - June 2016

Proskauer Rose LLP on

Editor's Overview - In this month’s newsletter, our colleagues focus on two sets of legislative updates. First is a discussion of the IRS’s proposed Treasury Regulations prescribing rules under Section 457 of the...more

Jackson Walker

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

Jackson Walker on

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

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