Recently by Michael A. Katz
Employee Benefits (ERISA)
Final DOL Regulations Require Compensation Disclosure By ERISA Service Providers
The Department of Labor has issued final regulations under Section 408(b)(2) of the Employee Retirement Income Security Act of 1974, as amended (“ERISA”). Often referred to as the “Necessary Services Exemption,” Section 408(b)(2) of ERISA provides relief from ERISA...
Read MoreRecent Legislation Impacts Deferred Compensation And More
In response to the perceived abuse of nonqualified deferred compensation arrangements for the benefit of executives, Congress recently passed the American Jobs Creation Act of 2004 (the "Jobs Act"), which will have a substantial impact on these arrangements. The Jobs Act adds new Section 409A...
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