Dec-02-2005
— Proposed regulations addressing the application of IRC § 409A to nonqualified deferred compensation have been issued. This benefits alert identifies those actions that must be taken before the end of 2005 and offers an action plan for 2006.
Dec-02-2005
— This alert highlights selected issues from the proposed regulations and is intended as a companion piece to the action items featured in our alert Deferred Compensation Under 409A: Action Items.
Nov-28-2005
— The government has taken several steps to rebuild the businesses and communities of the Gulf Coast. Disaster relief affecting employee benefit plans is summarized in this alert.
Mar-04-2005
— As we reported last fall, IRC § 409A imposes significant new restrictions on the design and operation of nonqualified deferred compensation plans and arrangements.
Oct-29-2004
— The Department of Labor published a set of final rules that require group health plan sponsors and administrators to review and update their COBRA administrative forms and procedures. The new rules are effective for plan years beginning after November 25.