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HTMLDown 40-Love, Tennis Channel Serves Appeal to Supreme Court
Proskauer Rose LLP;
Legal Alert/Article
February 5, 2014, previously published on January 2014
Never say never. Just ask Andy Murray.

 

HTMLIRS Provides New Guidance on In-Plan Roth Rollovers
Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
On December 11, 2013, the IRS issued IRS Notice 2013-74 which provides guidance on in-plan Roth rollovers. An in-plan Roth rollover is a rollover within a Section 401(k), Section 403(b) or governmental Section 457(b) plan to a designated Roth account in the same plan. Notice 2013-74 expands the...

 

HTMLSupreme Court to Resolve Circuit Split in Health Care Reform Cases
Peter J. Marathas, Brian Neulander, Robert W. Rachal; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
The Supreme Court will review two of the numerous lawsuits challenging the Affordable Care Act's (ACA) requirement that group health plans and insurers cover, without cost-sharing, contraceptives and/or abortifacients (the "Contraceptive Mandate"). The plaintiffs in these suits are...

 

HTMLSupreme Court Affirms Enforceability of Plan Limitations Provision
Joseph E. Clark, Amy Covert; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 28, 2014
Resolving a split among the Courts of Appeal, the United States Supreme Court affirmed the Second Circuit in finding enforceable a limitations provision in a long term disability ERISA plan that set forth the length of the limitations period as well as when the period commenced. The plan at issue...

 

HTMLRecent CFTC Developments
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on Winter 2014
In the crush of dealing with the new rules and mechanisms for trading and clearing swaps, private fund managers may have missed a few developments of particular relevance to Commodity Futures Trading Commission (CFTC) registered commodity pool operators (CPOs) and commodity trading advisors (CTAs).

 

HTMLIRS Issues Temporary Non-Discrimination Testing Relief for Closed Defined Benefit Plans and Request for Comments
Paul M. Hamburger, Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
On December 13, 2013, the IRS issued Notice 2014-5 which provides temporary relief for satisfying the nondiscrimination requirements under Section 401(a)(4) of the Internal Revenue Code (the "Code") for plan sponsors that maintain defined benefit plans which have been closed to new hires.

 

HTMLNew Jersey Expressly Protects Pregnancy, Requires Reasonable Accommodation
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 23, 2014
On January 21, 2014, Governor Chris Christie signed S2995 to amend New Jersey's Law Against Discrimination (LAD) by expanding protections against discrimination for employees affected by pregnancy. The amendment, which is similar to a recent New York law and other state laws, takes effect...

 

HTMLSEC Staff Provides Guidance on "Bad Actor" Provisions
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on Winter 2014
The SEC staff recently issued interpretive guidance addressing the Regulation D "bad actor" disqualification provisions, primarily focusing on who constitutes a "20% beneficial owner." Effective as of September 23, 2013, Rule 506(d) generally prohibits an issuer from relying on...

 

HTMLFederal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex Domestic Partner
Roberta K. Chevlowe, Tulio D. Chirinos; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
The Ninth Circuit Judicial Council, an administrative body that reviews decisions of the court's chief judge, recently weighed in on an issue involving same-sex domestic partner health benefits in the post-Windsor world. The decision is interesting insofar as it relies at least partially on the...

 

HTMLH-1B Cap: No, It Is Not Too Early
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 27, 2014
While it may seem early, it is a good time for employers to start preparing for the H-1B Cap for Fiscal Year 2015, which begins October 1, 2014. Demand for the H-1B has steadily increased, with last year's cap being reached in the first week of filing. Employers should expect this trend to continue...

 


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