Proskauer Rose LLP Document Search Results (136)
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|IRS Provides New Guidance on In-Plan Roth Rollovers|
Lisa Berkowitz Herrnson, Ahuva Y. Warburg; Proskauer Rose LLP;
December 19, 2013, previously published on December 17, 2013On 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...
|New York City Earned Sick Time Act Takes Effect April 1, 2014|
Fredric C. Leffler, Marc A. Mandelman, Katharine H. Parker, Leslie E. Silverman, Allan H. Weitzman; Proskauer Rose LLP;
December 19, 2013, previously published on December 17, 2013The 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 has a complex provision that ties its effective date to a Federal Reserve index measure of the New York City economy on December 16, 2013...
|Federal 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;
December 19, 2013, previously published on December 17, 2013The 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 Beginnings of a New Trend? New Jersey Proposes to Protect Unpaid Interns From Employment Discrimination|
Carolyn M. Dellatore, Joseph C. O'Keefe, Daniel L. Saperstein, Nicholas M. Tamburri; Proskauer Rose LLP;
December 19, 2013, previously published on December 16, 2013On December 5, 2013, the New Jersey State Senate introduced S-3064 to protect unpaid interns from employment discrimination by amending the Law Against Discrimination ("LAD"), the Conscientious Employee Protection Act ("CEPA"), and the Worker Freedom from Employer Intimidation...
|New Jersey Issues Pay Equity Notice to Post and Distribute|
Wanda L. Ellert, Joseph C. O'Keefe, Daniel L. Saperstein; Proskauer Rose LLP;
December 18, 2013, previously published on December 16, 2013On September 19, 2012, New Jersey Governor Chris Christie signed A2647 into law requiring employers in the State of New Jersey with 50 or more employees to post and distribute a notice detailing "the right to be free of gender inequity or bias in pay, compensation, benefits or other terms or...
|Supreme Court Affirms Enforceability of Plan Limitations Provision|
Joseph E. Clark, Amy Covert; Proskauer Rose LLP;
December 18, 2013, previously published on December 16, 2013Resolving 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...
|S.D.N.Y. Dismisses SOX Whistleblower Case, Applying Strict Protected Activity Standard And Finding No Causation|
Steven J. Pearlman, Daniel L. Saperstein; Proskauer Rose LLP;
December 18, 2013, previously published on December 17, 2013On December 12, 2013, the U.S. District Court for the Southern District of New York granted an employer summary judgment on a long-running SOX whistleblower claim. Sharkey v. J.P. Morgan Chase & Co., No. 10-cv-3824 (S.D.N.Y. Dec. 12, 2013). The court ruled that (i) Plaintiff Jennifer Sharkey...
|December Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts|
Proskauer Rose LLP;
December 16, 2013, previously published on December 2013The December § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is unchanged from last month. The December applicable federal rate ("AFR") for use with a sale to a defective grantor trust, self-canceling installment note...
|New California Law Expands Protections for Whistleblowers|
Keith A. Goodwin, Laura Reathaford; Proskauer Rose LLP;
December 16, 2013, previously published on December 12, 2013On October 12, 2013, California Governor Jerry Brown signed into law SB 496, which, along with two other new laws (SB 666 and AB 263), expands protections for whistleblowers in California by significantly altering California Labor Code Section 1102.5, California’s general whistleblower...
|Delaware Supreme Court Offers Guidance on When Delaware Law Applies to a Trust Originally Subject to Another State's Law|
Proskauer Rose LLP;
December 16, 2013, previously published on December 2013In a series of three opinions, all relating to trusts created for the benefit of members of the Peierls Family, the Delaware Supreme Court has offered clarification as to when Delaware law applies to a trust that previously was administered in another state.