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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.

 

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 Introduces New Procedures for Reinstatement of Tax-Exempt Status
Amy Zelcer; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 27, 2014
Tax-exempt organizations that have had their tax-exempt status automatically revoked because of failure to file required annual returns for three consecutive years can follow new procedures for seeking reinstatement of their tax exemptions. The IRS released these procedures in Revenue Procedure...

 

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...

 

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...

 

HTMLNew York City Earned Sick Time Act to Be Expanded
Fredric C. Leffler, Marc A. Mandelman, Katharine H. Parker, Leslie E. Silverman, Allan H. Weitzman; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 28, 2014
The New York City Earned Sick Time Act (the "Act") will take effect on April 1, 2014. As previously reported in our earlier client alerts, the Act requires most New York City employers to provide mandatory paid and unpaid sick leave to employees working in New York City, subject to...

 


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