David P. Doyle



  • Monday, February 1, 2010
    On January 5, 2010, the Internal Revenue Service ("IRS") issued Notice 2010-6 (the "Notice"), which provides methods that employers can use to voluntarily correct plan document failures under Section 409A of the Internal Revenue Code of 1986, as amended. The Notice also provides clarification of the correction of certain operational failures. This article...
  • Saturday, July 1, 2006
    On December 19, 2005, the Department of Labor ("DOL") issued final regulations under the Uniform Services Employment and Reemployment Rights Act of 1994 ("USERRA"). These final regulations were issued 11 years after USERRA was enacted and one year after the proposed regulations were issued by the DOL. The final regulations do not substantially change the...
  • Friday, July 1, 2005
    A recent decision by a federal district court in Pennsylvania, which has the effect of invalidating an exemption implemented by the Equal Employment Opportunity Commission (the "EEOC"), will likely have the effect of causing employers to drastically revamp and/or curtail their retiree medical programs.