Lisette Sell

IRS Announces Adjusted Plan Limits for 2012
Michelle Lara,Thomas Z. Reicher,Lisette Sell,David A. Walsh,Thomas S. Welk, November 2, 2011
The Internal Revenue Service has announced the 2012 limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans, including deferred compensation plans that may be subject to Internal Revenue Code §409A. The...

What Employers Need to Know About Summary Plan Descriptions and Other Plan Communications After the U.S. Supreme Court's Decision in CIGNA Corp. v. Amara
Michelle Lara,Laura Lakin McDaniels,Thomas Z. Reicher,Lisette Sell,David A. Walsh,Thomas S. Welk, June 24, 2011
The U.S. Supreme Court in CIGNA Corp. v. Amara has reshaped the remedies for an employer's breach of its ERISA fiduciary obligations in a way that likely will prove to be a mixed blessing for plan sponsors. The Court unanimously held that the remedy under ERISA Section 502(a)(1)(B) to enforce...