Benjamin Ferrucci

Recent IRS Guidance on Automatic Enrollment, Contribution of Unused Paid Time Off, Model 402(f) Tax Notices and Waiver of 2009 Required Minimum Distributions
Lori A. Basilico, Benjamin Ferrucci, John H. Reid, November 18, 2009
Following up on President Obama's announcement of new initiatives to encourage American workers to save for retirement, the Internal Revenue Service ("IRS") published several rulings and notices to advance such goals.

Say on Pay - Not Just for TARP Recipients Anymore
Stacie Sawchak Aarestad, Lori A. Basilico, Matthew C. Dallett, Benjamin Ferrucci, September 19, 2009
The House of Representatives recently passed legislation which would require, among other things, an annual stockholder vote on executive compensation. Although the Senate has yet to consider this legislation and is likely to propose differing terms, we expect some version of "Say on Pay"...

DOL Releases Model Notices for COBRA Premium Subsidy
John H. Reid, Lori A. Basilico, Benjamin Ferrucci, April 8, 2009
As noted in our client advisory COBRA Premium Subsidy Included in American Recovery and Reinvestment Act of 2009 (February 2009), employers are required to notify qualified beneficiaries who experience a qualifying event between September 1, 2008 and December 31, 2009 of the availability of the...