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HTMLUnited States Supreme Court Rejects Presumption of Prudence for Stock-Drop Cases
Lori A. Basilico, Jonathan R. Shank; Edwards Wildman Palmer LLP;
Legal Alert/Article
July 1, 2014, previously published on June 2014
In a highly anticipated decision, the United States Supreme Court held that fiduciaries of employee stock ownership plans (“ESOPs”) are not entitled to any special presumption of prudence when investing in employer stock. In Fifth Third Bancorp v. Dudenhoffer, the Supreme Court rejected...

 

HTMLU.S. Department of Labor Gives Final Approval for Intel Corp. to Use its Hawaiian Captive Insurer to Fund Certain Employee Benefit Risks
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
April 28, 2014, previously published on April 18, 2014
The U.S. Department of Labor (“DOL”) has given final approval for Intel Corp. to use its Hawaii-based captive insurer to reinsure group term life insurance and accidental death and dismemberment policies issued by Minnesota Life Insurance Co.

 

HTMLIRS Releases Guidance for Qualified Retirement Plans in Light of Windsor Decision
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
April 28, 2014, previously published on April 2014
On April 4, 2014, the Internal Revenue Service released Notice 2014-19 providing long-awaited guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor and Revenue Ruling 2013-17 to 401(k), 403(b) and other qualified retirement plans.

 

HTMLU.S. House of Representatives Passes Bill to Redefine Full-Time Employee Under the Affordable Care Act
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
April 14, 2014, previously published on April 2014
Last week, the United States House of Representatives passed a bill that would change the definition of a full-time employee for purposes of the employer mandate in the Patient Protection and Affordable Care Act (the “ACA”).

 

HTMLDOL Issues Proposed Amendment Requiring a Summary Guide for Section 408(b)(2) Disclosures
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
April 14, 2014, previously published on April 2014
The Department of Labor (“DOL”) issued a proposed amendment to the final regulations under Section 408(b)(2) of ERISA (the “Fee Disclosure Regulations”). The Fee Disclosure Regulations require that covered service providers to 401(k) plans and other ERISA covered retirement...

 

HTMLSupreme Court Holds that Severance Payments Constitute Wages under FICA
Lori A. Basilico, Karl P. Fryzel, Rebecca Melaas; Edwards Wildman Palmer LLP;
Legal Alert/Article
April 1, 2014, previously published on March 27, 2014
On March 25, 2014, the United States Supreme Court held in United States v. Quality Stores, Inc. that severance payments made to employees who were involuntarily terminated are taxable as wages under the Federal Insurance Contributions Act (“FICA”). United States v. Quality Stores,...

 

Adobe PDFFinal Regulations on ACA Employer Mandate Eases Compliance for Employers in 2015
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
March 14, 2014, previously published on March 2014
On February 10, 2014, the Department of the Treasury and the Internal Revenue Service issued final regulations on the employer shared responsibility provisions under the Patient Protection and Affordable Care Act (ACA). Although these final regulations do not differ significantly from the proposed...

 

HTMLIRS Modifies "Use It or Lose It" Rule for Health Flexible Spending Arrangements (FSAs)
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
November 7, 2013, previously published on November 5, 2013
As a Halloween treat, the IRS issued a notice (Notice 2013-71) modifying the “use it or lose it” rule for health flexible spending arrangements (FSAs). This new guidance permits an employer to amend its FSA to allow up to $500 in unused amounts to be carried over and applied toward...

 

Adobe PDFIRS Announces 2014 Retirement Plan Limitations
Lori A. Basilico; Edwards Wildman Palmer LLP;
Legal Alert/Article
November 5, 2013, previously published on November 2013
The Internal Revenue Service announced the 2014 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living adjustments for 2014. The elective deferral contribution limit for 401(k),...

 

HTMLFirst Circuit Holds That Private Equity Fund is a Trade or Business Subject to Potential ERISA Control Group Liabilities; Broader Tax Consequences Possible
Lori A. Basilico, Benjamin Ferrucci, Karl P. Fryzel, Scott J. Pinarchick; Edwards Wildman Palmer LLP;
Legal Alert/Article
July 31, 2013, previously published on July 2013
Last week, reversing a decision of a federal district court in Massachusetts, the First Circuit held, in Sun Capital Partners III, LP et al. v New England Teamsters & Trucking Industry Pension Fund et al., that a private equity fund qualified as a “trade or business” and may be...

 


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