The Lexis Practice Advisor Journalâ„¢ Practical Guidance Backed by Leading Attorneys

Employee Benefits & Executive Compensation

Unwinding the Department of Labor’s Fiduciary RulePosted on 09-12-2018

By: George M. Sepsakos and Michael P. Kreps , Groom Law Group, Chartered This article discusses the implications of the Fifth Circuit Court of Appeals’ vacatur of the Department of Labor’s (DOL) Fiduciary Rule1 and related amendments to other prohibited transaction exemptions (PTEs) in... Read More

Locating Missing Retirement Plan ParticipantsPosted on 04-18-2018

By: Hannah DeLuca , W. Andrew Douglass , and Elizabeth Bray , Polsinelli P.C. This article addresses the steps that plan sponsors and fiduciaries must take to locate and notify missing participants in qualified defined contribution and qualified defined benefit plans regarding benefits that are due... Read More

2017 Tax Act Impact on Employee Benefits and Executive CompensationPosted on 04-18-2018

By: Richard Lieberman , Dykema Gossett PLLC THE TAX REFORM LEGISLATION ENACTED IN LATE 2017, known as the Tax Cuts and Jobs Act (Pub. L. No. 115-97) (the Tax Act), made relatively few far-reaching and substantive changes in the area of executive compensation and employee benefits. These changes, summarized... Read More

Guidance for Employers on ERISA Discrimination, Retaliation, and Whistleblower ClaimsPosted on 04-18-2018

By: Brian M. Murray , Baker & Hostetler LLP This article discusses aspects of Section 510 of the Employee Retirement Income Security Act (ERISA) (29 U.S.C. § 1140), which prohibits interference with benefits and retaliation for the exercise of rights under ERISA and ERISA employee benefit... Read More

Current News and Updates Labor and Employment Special Edition 2018Posted on 04-18-2018

LABOR DEPARTMENT RESUMES OPINION PROGRAM, REISSUES 17 RESCINDED LETTERS THE U.S. DEPARTMENT OF LABOR (DOL) HAS REISSUED 17 opinion letters originally issued in January 2009 during the last few weeks of the Bush administration but later withdrawn by the Obama administration “for further consideration... Read More

Partnership and LLC Equity CompensationPosted on 04-18-2018

By: Richard Lieberman , Dykema Gosset PLLC This article addresses fundamental considerations in structuring equity compensation for general and limited partnerships, as well as limited liability companies (LLCs) that are classified as partnerships for federal income tax purposes. IT SUMMARIZES... Read More

Current Updates And Legal DevelopmentsPosted on 10-31-2017

SUPREME COURT TO RULE ON VALIDITY OF CLASS WAIVERS IN EMPLOYMENT CONTEXT By: Lexis Practice Advisor Staff THE U.S. SUPREME COURT IS expected to decide this term whether the collective-bargaining provisions of the National Labor Relations Act (NLRA) prohibit enforcement of agreements requiring employees... Read More

Addressing Retirement Plan Investment Committee IssuesPosted on 10-31-2017

By: Jeffrey Lieberman SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP This article identifies best practices to assist a 401(k) plan investment committee in satisfying its fiduciary obligations under the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. § 1001, et. seq. , as amended) ... Read More

Health Reimbursement Accounts: Navigating Compliance LandminesPosted on 09-27-2017

By: Emily D. Zimmer and Lynne S. Wakefield , K&L Gates LLP. This article discusses how to design and operate compliant employer-sponsored health reimbursement accounts (HRAs) under the Internal Revenue Code (I.R.C.), with a particular focus on the Patient Protection and Affordable Care Act (ACA... Read More