Recently by Lisa A. Berkowitz Herrnson
Appellate Law
How Will The Supreme Court's DOMA Decision Impact Your Employee Benefit Plans?
On June 26, 2013, the U.S. Supreme Court issued a decision that will affect virtually all employers across the country. In United States v. Windsor, the Court ruled in a 5-4 decision that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional. That section of...
Read MoreYear-End Roundup For Employee Benefit Plans - What Needs To Be Done Now?
As the end of the year approaches, employers should review their employee benefit plans and arrangements to ensure compliance with any modifications that must, or should, be made before the end of the year. The following is an overview of the top benefits issues that employers should consider. Of...
Read MorePension Protection Act Provisions (And Other Changes) That Become Effective In 2008
As the end of 2007 approaches, we would like to take this opportunity to remind sponsors of tax-qualified pension plans of various matters that may affect such plans in the 2008 plan year. Most of the changes described below are a result of the Pension Protection Act of 2006 (the "PPA"). While...
Read MoreIRS Extends Section 409A Transition Relief To December 31, 2008
On October 22, 2007, the IRS and the Treasury Department issued Notice 2007-86 (the "Notice") extending to December 31, 2008 certain transition relief regarding the application ofSection 409A of the Internal Revenue Code of 1986, as amended ("Section 409A"), to nonqualified deferred compensation...
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