Article Search Results (3575)
Articles on employee benefits
Articles on employee benefits
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 | Effect of Severance Arrangements on the Performance-Based Compensation Exception to the $1 Million Deduction Limit
November 6, 2009, previously published on November 5, 2009 US Internal Revenue Service (IRS) Revenue Ruling 2008-13 (the "Ruling")...describes an incentive compensation arrangement that was generally intended to provide payment only if certain performance goals were attained, but also provided for payment by reason of an executive's involuntary... |
 | Decision to Terminate Benefits Upheld because of Principled Decision-Making Process
November 6, 2009, previously published on October 2009 Charles McDonald ("McDonald"), former Constellation Energy Group employee, claimed that he was unable to perform his duties as supervisor of distributions operations, due to tremors in his left arm, which were later determined to be related to McDonald's emotional state. Specifically,... |
| California Enacts Emergency Legislation to Address Pay-to-Play and Public Pension Funds
Keith Bishop, Matthew J. Ertman; Allen Matkins Leck Gamble Mallory & Natsis LLP; November 6, 2009, previously published on October 22, 2009 Recent news stories have featured allegations of "pay-to-play" arrangements at public employee pension funds. A pay-to-play arrangement involves directing some benefit to a pension fund official in order to obtain fund business. A direct bribe is the most obvious form of pay-to-play. ... |
| Section 162(m) Transition Relief May Be Expiring for 2010 Performance-Based Compensation
November 6, 2009, previously published on October 29, 2009 In 2008, the IRS issued a ruling limiting the deductibility of certain incentive compensation under Section 162(m) of the Internal Revenue Code. |
| 2010 Conversion of a Traditional IRA to a Roth IRA
Haynes and Boone, LLP; November 5, 2009, previously published on November 03, 2009 Currently, only taxpayers with modified adjusted gross income of $100,000 or less (who are not married filing separately) may convert a traditional IRA to a Roth IRA. Beginning January 1, 2010, the $100,000 limitation will be eliminated, and all taxpayers (including married taxpayers filing a... |
| Is Your Wellness Program In Jeopardy for 2010?
Elizabeth A. Diller, Sally Doubet King; McGuireWoods LLP; November 5, 2009, previously published on October 29, 2009 On October 7, 2009, the Departments of Labor, Health and Human Services, and Treasury jointly issued interim final regulations regarding the Title I restrictions under the Genetic Information Nondiscrimination Act of 2008 (GINA). GINA generally restricts the collection and use of genetic... |
| Waiver of 2009 Required Minimum Distributions: What Plan Sponsors Need to Consider Before November 30
Hunton & Williams LLP; November 5, 2009, previously published on October 2009 Recently, the Internal Revenue Service (the "Service") published much-needed guidance with respect to the permissible waiver of required minimum distributions ("RMDs") for the 2009 calendar year. In general, qualified retirement plans must require that participants who have... |
| Federal Court Finds ERISA-Covered Plan may be Comprised of Individual Rather than Group Insurance Policies
Joelle C. Sharman; Ford & Harrison LLP; November 2, 2009, previously published on October 27, 2009 Employers should be aware that an employee welfare benefit plan may be comprised of individual, rather than group, insurance policies, as illustrated by a recent federal court decision from Tennessee. In Alexander v. Provident Life and Accident Insurance Co., No. 1:09-CV-27 (E.D. Tenn. Oct. 16,... |
| Analysis of Federal Reserve's Proposed Guidance on Sound Incentive Compensation Policies Norman B. Antin, Jeffrey D. Haas; Patton Boggs LLP; October 30, 2009, previously published on October 23, 2009 Yesterday afternoon, the Federal Reserve released its proposed guidance on Sound Incentive Compensation Policies. A copy of the proposed guidance is attached and below we have provided a brief memorandum which summarizes the principal features of the proposed guidance. |
| Reminder -- Many Companies Need to Amend for 162(m) by Year End Winston & Strawn LLP; October 28, 2009, previously published on October 2009 Many companies will need to amend their employment agreements, equity plans and awards, and other incentive plans and agreements by December 31, 2009, to preserve the deductibility of performance-based awards and amounts under Code Section 162(m) [the $1 million limit on public companies' ability... |
