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Retirement Plan › 401k › Employee Stock Purchase Plans

Husch Blackwell LLP

Anatomy of an ESOP

Husch Blackwell LLP on

ESOPs can pay fair market value for the stock: Stock purchased by an ESOP must be appraised by an independent third party expert working with a trustee for the ESOP who must also be independent from the seller. The ESOP is...more

Morgan Lewis - ML Benefits

Reminder: No Need to Adopt Retirement Plans, ESOPs included, by End of 2021 for Tax Deduction Purposes

Morgan Lewis - ML Benefits on

Before 2020, the IRS had long taken the position that an employee stock ownership plan (ESOP), and any other retirement plan for that matter, must be adopted no later than the end of the first tax year in which the employer...more

Constangy, Brooks, Smith & Prophete, LLP

A “Vaccine” For COVID-19 ERISA Litigation

Constangy, Brooks, Smith & Prophete, LLP on

ERISA litigation tends to spike when economic uncertainty or turmoil rises. Although many things contribute to this historically verifiable trend, it is easiest for employers to think about just two of them. First, an...more

Holland & Knight LLP

DOL Publishes Final Rule on Association Retirement Plans and Other Multiple-Employer Plans

Holland & Knight LLP on

• The U.S. Department of Labor (DOL) has published its Final Rule clarifying the circumstances under which an employer group or association or a professional employer organization (PEO) could sponsor a multiple-employer...more

Parker Poe Adams & Bernstein LLP

Limits on 401(k) Plan Brokerage Windows

Parker Poe Adams & Bernstein LLP on

Many companies have recently modified their 401(k) plans to add a “brokerage window,” sometimes also known as a “self-directed account” or “self-directed brokerage account.” Rather than limiting participants to specified...more

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