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Documents on Employee Benefits
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|District Court Affirms: Business Not Obligated to Pay $350,000 Performance Bonus to Employee Who Never Worked a Day|
Noel P. Tripp; Jackson Lewis P.C.;
March 31, 2015, previously published on January 27, 2015The importance of detailed drafting of employment documents - particularly those calling for commissions, bonuses or other types of incentive compensation - was highlighted recently by a plaintiff’s claim that, as a conditional hire who never worked a day at now-defunct Lehman Brothers, the...
|ACA Cadillac Tax Proposed Regs: What Treasury and IRS Are Considering|
Stephanie O. Zorn; Jackson Lewis P.C.;
March 31, 2015, previously published on March 10, 2015The Affordable Care Act (“ACA”) added section 4980I to the Internal Revenue Code (“Code”). Code section 4980I applies to tax years after December 31, 2017, and provides a tax on high cost employer-sponsored health coverage - if the aggregate cost of employer-sponsored...
|Proposed Wellness Plan Legislation Responds to Lawsuits Filed by EEOC|
Eric S. Dreiband, Haley A. Wojdowski; Jones Day;
March 30, 2015, previously published on March 2015The United States House of Representatives' Education and the Workforce Committee will conduct a hearing on March 24, 2015 about the House version of a bill proposed to the Senate two weeks earlier—the "Preserving Employee Wellness Programs Act" (S. 620) (H.R. 1189) (the...
|U.S. Supreme Court: Ordinary Contract Principles Apply to Whether Retiree Health Benefits Survive Expired Bargaining Agreement|
Kimberly N. Dobson, Paul A. Friedman, Steven S. Goodman, Joy M. Napier-Joyce, Robert R. Perry; Jackson Lewis P.C.;
March 30, 2015, previously published on February 12, 2015The U.S. Supreme Court has established a new standard requiring that collective bargaining agreements, including those that establish ERISA plans, be interpreted by using ordinary principles of contract law. M&G Polymers USA, LLC, et al. v. Tackett, et al., No. 13-1010 (U.S. Jan. 26, 2015).
|What’s Next for the Affordable Care Act...Information Reporting|
Joseph J. Lazzarotti, Melissa Ostrower; Jackson Lewis P.C.;
March 27, 2015, previously published on February 27, 2015Employers with a calendar year health plan who have completed open enrollment and tackled many of the significant compliance hurdles toward Affordable Care Act (ACA) compliance may feel they are entitled to a breather. But there is no rest for the weary. Many more challenges lie ahead. In 2016,...
|Employee Stock Plans: Year-End International Reporting Requirements|
Shoshana E. Litt, Robert G. Marshall; Jones Day;
March 27, 2015, previously published on December 2014This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide.
|ERISA Preempts Plan Participant’s Attempt to Impose State Law Constructive Trust on Ex-Wife’s Vested Survivor Annuity Benefits|
Colleen K. O'Brien; Semmes, Bowen & Semmes A Professional Corporation;
March 27, 2015, previously published on January 2015In Vanderkam v. Vanderkam, No. 13-5163, 2015 WL 233686 (D.C. Cir. Jan. 20, 2015), the Court examined ERISA preemption in the context of an employer’s annuity pension plan. The Employee Retirement Income Security Act of 1974 (ERISA) entitles spouses of pension plan participants to a survivor...
|Is Anyone Interested in PRPPs?|
Lorraine Allard; McCarthy Tétrault LLP;
March 26, 2015, previously published on March 13, 2015A number of financial institutions and other providers are now offering pooled registered pension plans (PRPPs) and voluntary registered savings plans (VRSPs), the PRPP’s Quebec equivalent. Except for VRSPs, which are mandatory for employers who don’t offer pension plans or other...
|Tightening the Belt on Broader Public Sector Compensation|
Melissa Kennedy, Kate McNeill-Keller; McCarthy Tétrault LLP;
March 26, 2015, previously published on March 17, 2015On March 16, 2015, the Broader Public Sector Executive Compensation Act (the “Act”) comes into force. The purpose of the Act is to regulate and govern the total compensation of individuals who hold certain executive positions within the broader public sector (“BPS”), through...
|Who is “Disabled” under ABLE?|
Leonard Weiser-Varon; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
March 25, 2015, previously published on January 19, 2015The recently-enacted federal ABLE statute provides a long-awaited vehicle for tax-exempt investing to meet future disability-related expenses of disabled individuals. Although new Section 529A of the Internal Revenue Code is now in effect, parents and others who wish to establish tax-advantaged...