News & Analysis as of

Standing Internal Revenue Service

Pillsbury Winthrop Shaw Pittman LLP

Developments in Association Law 2022 – 2024

The following is a review of notable cases and regulatory developments for nonprofit organizations at the federal and state levels during the last two years....more

Jones Day

Another 401(k) Plan Sponsor Faces Novel Suit Regarding its Use of Forfeiture Funds

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The Employee Retirement Income Security Act ("ERISA") plaintiffs' bar has found a new way to allege that 401(k) plan sponsors have breached their fiduciary duty....more

Troutman Pepper

1099C Language in Collection Letters: Third Circuit District Court Grants Defendants’ Motion for Summary Judgment in FDCPA Case

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In Bordeaux v. LTD Fin. Servs., L.P., a Third Circuit district court granted summary judgment to the defendants in a Fair Debt Collection Practices Act (FDCPA) case. In its holding, the court emphasized Third Circuit...more

Proskauer Rose LLP

ERISA Newsletter - Fourth Quarter 2019

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Editor's Overview - Happy New Year. We wrap-up 2019 with an article that reflects on significant developments in ERISA litigation during 2019, and takes a look at what's on the horizon for 2020. The courts (at all levels)...more

Proskauer Rose LLP

ERISA Newsletter - Third Quarter 2019

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In this edition of our Newsletter, we take a look at a pair of cases that, while unrelated, together remind us of the importance of having clear plan rules in place that reflect the plan sponsor’s intention. The first article...more

Holland & Knight LLP

Religious Institutions Update: June 2019 - Lex Est Sanctio Sancta

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Key Cases - Covert Surveillance Due to Religious Identity is Actionable - Government surveillance of individuals due to their religious identity is actionable under federal law. In Fazaga v. Federal Bureau of...more

Alston & Bird

Associational Standing

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Our Federal Tax Group explores a change in case law allowing associations to sue the IRS with success. - Surviving a motion to dismiss for lack of standing - The Anti-Injunction Act - Threading the needle...more

Proskauer Rose LLP

ERISA Newsletter - First Quarter 2019

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Editor's Overview - We often talk about the importance of evaluating whether there are any procedural obstacles to plaintiffs pursuing their ERISA claims, particularly in complex, class actions where it may not be...more

Proskauer Rose LLP

ERISA Newsletter - First Quarter 2018

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Despite the change in seasons, there appears to be no change in the pace of complex and class action ERISA litigation. Investments in defined contribution plans—both 401(k) and 403(b) plans—continue to be the leading target...more

Patterson Belknap Webb & Tyler LLP

Commercial Division Rejects Third-Party Claim as Derivative in Trusts’ Suit Concerning Upper West Side Beaux-Arts Building

Asserting a claim on behalf of a trust in the Commercial Division can be risky, as the party asserting the claim must establish that the claimed injury is independent of any injury to the trust, and that they are therefore...more

Seyfarth Shaw LLP

The Supreme Court’s New Church Plan Cases — How They Might Affect ERISA Litigation Generally

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Seyfarth Synopsis: The Supreme Court’s grant of certiorari in three Church Plan cases presents the possibility that many Church Plans thought for years to be exempt from ERISA rules, including its funding rules, will now have...more

King & Spalding

D.C. District Court Dismisses Cybersecurity Suit Against The IRS

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On November 2, 2016, Judge Rosemary Collyer of the U.S. District Court for the District of Columbia dismissed a class action cybersecurity lawsuit against the Internal Revenue Service (“IRS”) for lack of standing and failure...more

Holland & Knight LLP

Religious Institutions Update: August 2016

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When was the last time your organization reviewed your insurance policies? Not all policies are equal. Many religious organizations are underinsured. Most should have general liability, property, professional liability,...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - February 2016

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Editor's Overview - This month's article reviews a few non-ERISA cases before the U.S. Supreme Court, which may, depending on the breadth of the decisions, impact ERISA litigation. First, in Spokeo, Inc. v. Robins, the...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - August 2015

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Editor's Overview - As the summer draws to a close, this month's Newsletter previews three cases that the U.S. Supreme Court already has agreed to hear that ought to be of particular interest to ERISA plan sponsors and...more

Womble Bond Dickinson

Is PPACA on the Road to Recovery?

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Part I: Is PPACA on the Road to Recovery? The recent decision in King v. Burwell by the Supreme Court of the United States sent a strong message to critics of the Patient Protection and Affordable Care Act of 2010...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - April 2015

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Editor's Overview - In this month's Newsletter, Robert Rachal discusses recent "church plan" rulings where some federal judges have declined to give deference to long-standing, consistent guidance from the Internal...more

McDermott Will & Emery

Seventh Circuit: Plaintiffs Lacked Standing to Challenge Tax Exemption for Ministerial Rental Allowances

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In November 2013, the U.S. District Court for the Western District of Wisconsin declared unconstitutional Section 107(2) of the Internal Revenue Code, which excludes from gross income rental allowances paid to ministers as...more

Foley & Lardner LLP

Freedom From Religion Foundation: 7th Circuit Reminds That Standing Is Every Plaintiff's Cross to Bear

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There is something to be said for not paying your taxes. At least, that is one lesson that the plaintiffs may have learned from the Seventh Circuit’s opinion last Thursday in Freedom from Religion Foundation, Inc. v. Lew, No....more

Orrick, Herrington & Sutcliffe LLP

Supreme Court Issues Two Historic Decisions on Same-Sex Marriage: What Does This Mean for Employee Benefit Plans?

On Wednesday, June 26, 2013, the United States Supreme Court (the "Court") issued two significant decisions relating to same-sex marriage, both of which will have far-reaching effects on the design and tax treatment of...more

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