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Searching Content by Seth Safra from Proskauer Rose LLP ordered by Published Date Descending.
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1
SECURE Act: Key Changes For Plan Sponsors And Employers
Last week, the U.S. House of Representatives passed the Setting Every Community Up for Retirement Enhancements (SECURE) Act of 2019.
United States
18 Jun 2019
2
New Excise Tax For Tax-Exempts Can Ensnare For-Profit Employers: Comment Deadline Fast Approaching
As discussed here, the IRS's initial interpretation of a new excise tax under Section 4960 of the Internal Revenue Code could catch for-profit employers who set up foundations, trusts, PACs,
United States
21 Mar 2019
3
Five Excise Tax Tips For Tax-Exempt Employers
As we have previously discussed, the 2017 tax reform act created a new excise tax under section 4960 of the Internal Revenue Code that will affect many tax-exempt employers.
United States
21 Mar 2019
4
IRS Reopens Opportunity To Cash Out Retirees In Pay Status—At Least For Now
One de-risking tool for employers with defined benefit pension liabilities is to allow participants to receive lump-sum distributions.
United States
19 Mar 2019
5
Eighth Circuit Decision On "Cross-Plan Offsetting" Illustrates Importance Of Careful Plan Drafting
The U.S. Court of Appeals for the Eighth Circuit recently weighed in on a practice for recovering health plan overpayments known as "cross-plan offsetting."
United States
29 Jan 2019
6
As DOL Fiduciary Rule Is Officially Vacated, Focus Shifts To SEC
After nearly a decade in the making, the Department of Labor's fiduciary rule appears to be officially dead. On June 21st, the U.S. Court of Appeals for the Fifth Circuit issued its mandate that finalized its earlier decision vacating the rule—discussed here.
United States
3 Jul 2018
7
Fifth Circuit Vacates DOL Fiduciary Rule
In a 2-1 decision, the U.S. Court of Appeals for the Fifth Circuit vacated the Department of Labor's fiduciary rule, including the expanded definition of "investment advice fiduciary"...
United States
20 Mar 2018
8
Tenth Circuit Upholds DOL's Authority To Impose New Conditions For Ptes And Leaves Door Open For Changes To Fiduciary Rule
The Tenth Circuit recently affirmed the Department of Labor's authority to impose new conditions for exemption from prohibited transaction rules with respect to the sale of annuity contracts.
United States
20 Mar 2018
9
Tackett Redux: Ordinary Principles Of Contract Interpretation Mean No Inference Of Vesting
In an opinion released yesterday, the Supreme Court reaffirmed that collective bargaining agreements (CBAs) must be interpreted according to "ordinary principles of contract law."
United States
26 Feb 2018
10
Annual IRS Revenue Procedure Includes Surprising Change To User Fees
On January 2, 2018, the IRS published its annual bulletin that updates procedures for requesting rulings, determinations, and other guidance from the IRS.
United States
8 Jan 2018
11
Department Of Labor Finalizes 18-Month Delay Of Fiduciary Rule Exemptions
On November 27, 2017, the Department of Labor ("DOL") finalized the delay of the applicability date for certain conditions for exemptions to the fiduciary rule until July 1, 2019.
United States
4 Dec 2017
12
Department Of Labor Officially Proposes Delaying Fiduciary Rule's Exemptions For 18 Months
On August 30, 2017, the Department of Labor ("DOL") officially proposed delaying the applicability date of exemptions to its fiduciary rule until July 1, 2019.
United States
7 Sep 2017
13
Department Of Labor Requests Additional 18-Month Delay Of Certain Fiduciary Rule Requirements
On August 9, 2017, the Department of Labor ("DOL") stated in a court filing that the Office of Management and Budget ("OMB") is reviewing a proposal to extend the applicability date...
United States
16 Aug 2017
14
DOL Again Seeks Comments on New Fiduciary Rules and Exemptions
On June 29, 2017, the Department of Labor ("DOL") requested another round of public comment on its fiduciary rule—this time in the form of a Request ("RFI") for Information.
United States
19 Jul 2017
15
Protecting Your Qualified Retirement Plan Now That The IRS Determination Program Is (Mostly) Closed
A lot has been written over the last few months about what to do now that the IRS has closed its determination letter program for ongoing individually designed tax-qualified retirement plans.
United States
25 May 2017
16
The Time Is Right To Contact Recordkeepers About Hardship Substantiation
If your 401(k) plan recordkeeper has not talked to your company lately about hardship distributions, it may be time to reach out to the recordkeeper.
United States
25 May 2017
17
Department of Labor's New Fiduciary Rule Will Go Into Effect June 9th
The Department of Labor has announced that the new fiduciary conflict of interest rule and related exemptions will begin taking effect on June 9, 2017, ending speculation of further delay.
United States
24 May 2017
18
DOL's Fiduciary Rule To Apply June 9th, Investment Managers And Advisers May Want To Take Action Now
The U.S. Department of Labor's (DOL) final rule significantly expanding when a person is considered to be a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA)...
United States
24 May 2017
19
DOL Fiduciary Rule Delayed, But At Least Parts Might Be Here To Stay
On April 4, 2017, the U.S. Department of Labor issued a final rule postponing applicability of the conflict of interest rule and related exemptions for sixty days, until June 9, 2017.
United States
21 Apr 2017
20
U.S. DOL Proposes Delay of Conflict of Interest Rule and Related Exemptions
On March 1, 2017, the U.S. Department of Labor proposed a 60-day delay of the conflict of interest rule and related exemptions (currently set to be applicable on April 10, 2017).
United States
8 Mar 2017
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