La Reforma Pensional en Colombia
Multiemployer Pension Plans in Mergers and Acquisitions — Troutman Pepper Podcast
ESG Essentials: What You Need To Know Now - Episode 16 - ESG Backlash
The Form 5500: What All Employers and Plan Administrators Need to Know and How to Avoid Costly Fines
#WorkforceWednesday: SCOTUS in Review, Biden Acts to Limit Non-Competes, NY HERO Act Model Safety Plans - Employment Law This Week®
TAKE A CHANCE ON ME! Tax Planning During the Biden Administration
PODCAST: Williams Mullen's Benefits Companion - Missing Plan Participants
PODCAST: Williams Mullen's Benefits Companion - Back to the Future: SECURE Act and SECURE Act 2.0
HIPPER THAN HIP
NOWOTNY KNOWS SQUAT! Part IV Using Post-Retirement Medical Plans to Raise AUM and Sell Life Insurance
NOWOTNY ON DEATH AND TAXES EPISODE 35 USING POST-RETIREMENT MEDICAL PLANS TO RAISE AUM
NOWOTNY KNOWS SQUAT! Part 3 Using Malta Pension Plans to Raise AUM and Sell More Life Insurance
KNOCK YOURSELF OUT - RESUSCITATING TAXPAYERS WITH BUYER'S REMORSE!
INTRODUCING MALTA SPLIT DOLLAR
WHERE EAGLES DARE-INTRODUCING MALTA SPLIT DOLLAR
IT NEVER RAINS IN SOUTHERN CALIFORNIA - INTRODUCING THE MALTA FREEZE
Pritzker signs Illinois trade agreement with the United Kingdom - “Illinois Gov. JB Pritzker has signed a trade agreement with the United Kingdom, in addition to an agreement with the State of Mexico signed last week, in an...more
On January 5, 2025, Former President Biden signed the Social Security Fairness Act (SSFA), H.R. 82, into law. The SSFA, which garnered bipartisan support in Congress, repeals certain provisions of the Social Security Act that...more
On Feb. 19, 2025, Gov. J.B. Pritzker gave his annual State of the State and budget address. He outlined priorities for the state of Illinois in fiscal year 2026 while highlighting the state’s fiscal successes under his...more
On July 7, 2023, the U.S. District Court for the Northern District of Alabama issued a ruling in Perfection Bakeries Inc. v. Retail Wholesale & Dep’t Store Int’l Union & Indus. Pension Fund, ordering Perfection Bakery, Inc....more
Last month, the Securities and Exchange Commission announced that it was proposing a new rule under the Exchange Act. In an accompanying "fact sheet", the SEC said that it was doing so "to increase transparency and...more
In February, I penned this post about some of Nevada's historic rural courthouses. Recently, I visited Goldfield, Nevada. Although Goldfield is the county seat of Esmeralda County, it has no gas station and no supermarket. ...more
Underfunded pension liabilities get needed attention The topic of Vermont’s overwhelming state employee and teachers’ pension burdens rears its head on occasion, but legislators quickly move on to challenges more easily...more
On December 12, 2019, the California Court of Appeal for the First Appellate District handed down a unanimous decision in Luke v. County of Sonoma, Sonoma County Employees’ Retirement Association, et al., affirming the...more
Welcome back to The Week in Weed, your Friday look at what’s happening in the world of legalized marijuana. New Jersey is talking about decriminalizing marijuana. Regular readers will doubtless recall that legalization...more
- Create a Plan Document... - Do not rely solely on special acts, ordinances, or collective bargaining agreements... - Reflect collectively bargained provisions... - Update contemporaneously to reflect changes in...more
With overall required contribution rates increasing at an alarming rate, most CalPERS employers – particularly those with significant “classic” safety populations – are looking for help to pay for these obligations....more
The CalPERS Board of Administration will not consider whether to establish the Tracy Fuller decision as a CalPERS precedent, we have confirmed. While the decision to not pursue Fuller as a precedential decision is welcome...more
In a split decision issued earlier this month, a majority of the Illinois Supreme Court held that a career lobbyist for the Illinois Federation of Teachers (IFT) union who worked one day as a substitute teacher could receive...more
As baseball season gets underway, we’re reminded that you can’t tell the players without a scorecard. In Illinois, with a new Governor inaugurated in January and a mountain of fiscal challenges, you might say that you can’t...more
The California Supreme Court recently issued its decision in the Cal Fire Local 2881 v. CalPERS case – the first of six so-called “California Rule” (“Vested Pension Rights”) cases pending before the Court. The California...more
As expected, the California Supreme Court affirmed the appellate court’s holding in Cal Fire Local 2881 v. California Public Employees’ Retirement System et al., concluding that the plaintiffs did not have a vested right to...more
The Situation: The Pennsylvania Legislature passed Act 5 in 2017, which, among other things, created the Pennsylvania Public Pension Management and Asset Investment Review Commission ("Commission"). The Commission was...more
“Lame Duck” is the period in a public office after an election but before the successor takes office, leaving, presumably, the exiting public official with no particular power or influence. ...more
The Pension Review Commission has determined its recommendations to improve the management and performance of the state’s largest public pension systems A Pennsylvania commission—tasked with evaluating and making...more
V.C. Summer Abandonment - On July 31, 2017, South Carolina Electric and Gas (SCE&G) and the state’s Public Service Authority (Santee Cooper) announced the abandonment of the construction of two unfinished nuclear reactors...more
In a much awaited announcement, on November 8, 2018, the California Supreme Court scheduled oral argument in CalFire Local 2881, et al. v. CalPERS, et al., which is the first of the five pending vested rights cases that are...more
Gov. Jerry Brown vetoed legislation that would have imposed significant liability on CalPERS employers for errors in their CalPERS reporting which result in post-retirement pension reductions....more
The following is a summary of the 2018 legislative changes affecting school districts. ...more
It’s a big litigation year for California pensions. The California Supreme Court ruled last month that San Diego’s landmark pension cutback legislation, Proposition B, was illegally placed on the 2012 ballot because city...more
In the latest state appellate decision addressing the constitutionality of the California Public Employees’ Pension Reform Act of 2013 (“PEPRA”) and other recent pension reform legislation, Division One of the First District...more