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Documents on employee benefits
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|An Introduction to Employee Ownership and Selling to an ESOP|
Brian P. Goldstein; Jackson Lewis P.C.;
December 2, 2016, previously published on November 21, 2016Perhaps one of the most powerful tax and business succession planning tools available to shareholders of a closely held company is the ability to sell stock to a trust created pursuant to an employee stock ownership plan (“ESOP”) and defer or permanently avoid taxation on any gain...
|States Begin Offering State-Run Retirement Plans|
Amy B. Boulware, Peter J. Harrison, Leah Mitchell McElmoyl, Dana B. Perry; Chambliss, Bahner & Stophel, P.C.;
November 28, 2016, previously published on November 9, 2016Workers in some states will soon have another option to save for retirement. California is the latest state to pass a law that establishes state-run retirement plans for workers who do not have a plan through their employer. A handful of other states already have similar laws on the books, and the...
|Focus on Auditor Independence-Related Disclosure Expected to Continue for 2017 Proxy Season|
Greenberg Traurig LLP;
November 24, 2016, previously published on November 14, 2016The United Brotherhood of Carpenters’ Pension Fund (the “UBC Pension Fund”) recently announced that it once again will be advocating for enhanced auditor independence disclosures in proxy statements in 2017. This letter-writing campaign, which commenced in 2013, resulted in the...
|Ninth Circuit Creates Bright-Line Rule, Finds Those Who Cannot Sit for More Than Four Hours Cannot Perform Sedentary Jobs|
Sean P. Nalty; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
November 17, 2016, previously published on November 08, 2016When applying de novo review to a claim for disability benefits under a group disability policy governed by the Employee Retirement Income Security Act of 1974 (ERISA), district courts must consider all the evidence and determine if a preponderance of that evidence establishes entitlement to...
|PODs and TODs: The Double-Edged Sword|
Adam Doll; Hopkins Huebner P.C.;
November 9, 2016, previously published on November 09, 2016A Payable-on-Death account, known as a POD, is a type of bank account designation. Payable-on-Death beneficiary designations can be set up on checking accounts, savings accounts, money market accounts, CDs, and savings bonds. A POD allows you to designate who the money in those accounts will go...
|Principal William E. O'Gara's guest column regarding the U.S. Department of Labor's "white collar" overtime exemptions, "White Collar Pay Boost" was published in Providence Business News.|
William E. O'Gara; Pannone Lopes Devereaux & West LLC;
October 14, 2016, previously published by Principal William E. O'Gara's article, "NLRB retreat on aggressive posting rule favors business," is published in Providence Business News.On May 18, 2016, the United States Department of Labor issued long-awaited regulations regarding the "white collar" overtime exemptions. The Fair Labor Standards Act ("FLSA") introduced the 40-hour work week in 1938 and requires overtime pay for most private sector employees...
|ISS Survey Results Regarding Pay-for-Performance and Say-on-Pay Frequency|
Alexander Song; Mintz Levin Cohn Ferris Glovsky Popeo P.C.;
October 13, 2016, previously published on October 10, 2016Institutional Shareholder Services Inc. (“ISS”), the influential proxy advisory firm, recently released their 2016-2017 Global Policy Survey results. These results show some interesting findings related to executive compensation and may signal the future of ISS policies concerning pay...
|Code Section 409A and You: The IRS Issues New Guidance|
Taylor Bracewell, John A. Morrison; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
October 13, 2016, previously published on October 11, 2016Earlier this summer, the Internal Revenue Service (IRS) issued proposed regulations under Sections 409A and 457 of the Internal Revenue Code (the Proposed Regulations) that modify the final regulations issued on April 17, 2007 (the Final Regulations). The Proposed Regulations include new and...
|Wellness Programs Must Adhere to Multiple Masters|
Mary L. Porter; Gordon Feinblatt LLC;
October 13, 2016, previously published on Fall 2016On May 16, 2016, the Equal Employment Opportunity Commission (EEOC) issued final regulations that describe how employers offering workplace wellness programs can comply with the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA). The final EEOC...
|Litigation Risks of De-Risking|
Markus F. Kremer; Borden Ladner Gervais LLP;
September 29, 2016, previously published on September 26, 2016At first blush, the idea that "de-risking" could carry risk seems oxymoronic. Pension de-risking, when done correctly, can be very effective. Nevertheless, sometimes the steps employers take to de-risk pension plans can create litigation risk. To understand why, we need to recognize that...