News & Analysis as of

Preemption Deferred Compensation

Bradley Arant Boult Cummings LLP

Say Whaaat? The Sixth Circuit Debates “Corpus Linguistics” as a Tool for Statutory Interpretation

A seemingly routine Sixth Circuit appeal involving the interpretation of the federal Employee Retirement Income Security Act statute (ERISA) recently sparked an interesting debate between two Circuit Judges — Amul Thapar and...more

Katten Muchin Rosenman LLP

2016 Year-End Estate Planning Advisory

In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...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

Womble Bond Dickinson

Creditors Can Reach Benefits under "Top Hat" Plan, United States District Court of Maryland Rules

Womble Bond Dickinson on

Executive Summary: ERISA “top hat” plan’s anti-alienation provision does not trump state garnishment laws. A familiar feature of ERISA is its protection of a participant’s retirement savings from creditors; ERISA...more

4 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide