The Basic Rules for Service Providers
Schedule C Reporting and Fiduciary Issues
Schedule C Disclosure
Read an article on International Labor and Employment Laws.
Defending ERISA Fiduciaries Against Claims of Failure to Diversify in a World of Multi-Manager Investments | Employee Benefits
Although they are generally lauded for increasing diversification of investments, investment managers and employee benefit plans need to be aware of the potential for ‘‘overlapping’’ and its impact in situations where ‘‘plan assets’’ are invested in multimanager investments and, in particular, fund of funds (‘‘FoF’’ or ‘‘FoFs’’) investment strategies.
Understanding the ABC’s of Taxing Stock-Based CompensationUnlawful Terminations and the Impact of Recent Court Decisions | Employment Law & Employee Benefits
Employees, in particular executives, may be covered by a wide range of compensation arrangements. These compensation arrangements may involve, for example, tax-qualified pension and retirement plans, health and welfare plans, nonqualified deferred compensation, life insurance and stock-based compensation. The federal income taxation of stock-based compensation is complex. Minor structural differences can dramatically change the tax […]
Health Care Reform
Private Sector Bargaining
The provision of severance benefits may constitute an ERISA plan and therefore such arrangements may be subject to the statute's requirements. Although case law provides guidance to employers, ultimately the facts and circumstances of the particular severance arrangement will dictate ERISA’s application. While severance arrangements that provide ongoing benefits to a number of employees will very likely be treated as a plan subject to ERISA, other severance arrangements pursuant to employment or severance agreements may or may not be subject to ERISA.
The National Labor Relations Board (Board or NLRB) has applied its “clear and unmistakable” waiver standard in unilateral change cases for several decades.