News & Analysis as of

Internal Revenue Service Collective Bargaining

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Baker Donelson

Multiemployer Withdrawal Liability Can Extend Beyond the Withdrawing Employer

Baker Donelson on

A recent case from the United States Court of Appeals for the Sixth Circuit, Local No. 499, Board of Trustees of Shopmen's Pension Plan v. Art Iron, Inc., et al., 177 F. 4th 923 (6th Cir. 2024), clarifies a significant legal...more

Snell & Wilmer

IRS Publishes 2019 Required Amendments List

Snell & Wilmer on

In our 2019 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Plans, we suggested that sponsors of all qualified retirement plans should be on the lookout for the Internal Revenue Service’s (“IRS”) 2019 Required...more

Proskauer - Labor Relations Update

Case Demonstrates Perils Of Refusing To Discuss Issues With Union

A significant change in NLRB precedent during the last few years was the added requirement that an employer bargain over discretionary aspects of discipline in the period between the union acquiring representational rights...more

Proskauer Rose LLP

ERISA Newsletter - First Quarter 2017

Proskauer Rose LLP on

After a brief hiatus, Proskauer's ERISA Newsletter is back with a brand new look. We hope you like it and find it is easier to navigate. In addition to implementing our new format, we have moved to a quarterly publication...more

Mintz - Employment Viewpoints

March Inevitableness? Considering the Legal Consequences of Pay to Student-Athletes

As of this writing, it has been over 850 days since the UConn women’s basketball team has lost a game. When the Huskies last tasted defeat (in an overtime thriller to Stanford on November 17, 2014), football players at...more

Zelle  LLP

More Mythbusting

Zelle LLP on

Here at the Navigator, we were very pleased by the positive reaction to last month’s post about employment law myths that can get employers in trouble, and we’re glad it was helpful. Although the inaccurate beliefs described...more

Seyfarth Shaw LLP

Paying Employees to Opt Out of Insurance? BEWARE

Seyfarth Shaw LLP on

Seyfarth Synopsis: That “win-win” in contract negotiation wherein employees are paid to opt out of employer insurance has become much more complicated thanks to the IRS. Basically, if bargaining parties do not follow new IRS...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - April 2014

Proskauer Rose LLP on

This month we discuss the evolving case law on the issue of whether unpaid employer contributions due under a collective bargaining agreement can be viewed as plan assets such that the individuals who decide to withhold such...more

Proskauer - Employee Benefits & Executive...

IRS Clarifies Applicability of Pay or Play to Multiemployer Plans’ Contributing Employers

Last Friday, employers contributing to multiemployer plans received some good news. As expected, the Internal Revenue Service amended the transition rule for 2014 originally set forth in its proposed regulations on the pay or...more

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