Company Owners Personally Liable for $3.1 Million Withdrawal Liability Assessment — Owners’ Lease of Commercial Property to Company Constituted “Trade or Business”
by Jonathan J. Boyles, Paul J. Compernolle and David Diaz
The U.S. Court of Appeals for the Seventh Circuit ruled that owners can be personally liable for multiemployer withdrawal liability where the owner...
ACA Guidance on 90-Day Waiting Periods and Certificates of Creditable Coverage
by Amy M. Gordon, Jamie A. Weyeneth and Megan Mardy
Recently issued Affordable Care Act guidance clarifies the prohibition on waiting periods in excess of 90 days and eliminates the requirement to issue...
Final Rule Implementing FMLA Amendments Expands Protections for Military Families and Airline Flight Crews
by Stephen D. Erf, Heather Egan Sussman and Sabrina E. Dunlap
The U.S. Department of Labor recently issued a final rule implementing new expanded rights for families of military members and veterans, and...
UK Employment Alert: Increase in Employment Protection Awards
by Katie Clark and Paul McGrath
The compensation limits on Tribunal awards will increase as of 1 February 2013. The key changes are set out below.
Statutory Redundancy Pay
The maximum amount permitted...
New Regulations Pave The Way for Increased Employee Owned Companies
by Hugh Nineham and Tara Walsh
The UK Department for Business, Innovation and Skills (BIS) published on 4 July 2012 the final report from the Nuttall Review of Employee Ownership (the Nuttall Review). ...
DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements
by Anne S. Becker, Stephen Pavlick and Kary Crassweller
The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the...
What You Need to Know About FATCA’s Impact on Non-U.S. Retirement Plans
by Andrew C. Liazos, Todd A. Solomon and Kary Crassweller
The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective immediately. ...
IRS Provides Additional Favorable Guidance on Recently Modified Voluntary Classification Settlement Program
by Jeffrey M. Holdvogt, Ruth Wimer and David Diaz
On February 27, 2013, the Internal Revenue Service (IRS) issued News Release IR-2013-23 to provide additional favorable guidance regarding modifications...
New HIPAA Regulations Require Action by Group Health Plans
by Amy M. Gordon and Jamie A. Weyeneth
Final HIPAA privacy and security regulations issued by the U.S. Department of Health and Human services will require action by group health plan sponsors by September...
IRS Issues 403(b) Plan Fix-It Guide
by Mary K. Samsa, Todd A. Solomon and Joseph K. Urwitz
On February 21, 2013, the Internal Revenue Service (IRS) added to its “self-help” resources a new “403(b) Plan Fix-It Guide”...
