Searching Content indexed under Retirement, Superannuation & Pensions by Cooley LLP ordered by Published Date Descending.
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IRS Announces Adjusted Plan Limits For 2019
The amount by which the limits are adjusted each year is based on a cost of living index. Not all limits increase every year.
United States
7 Nov 2018
DOL Eases Investment Diversification Notice Requirement For Certain Plans
On December 20, 2007, the Department of Labor ("DOL") released Field Assistance Bulletin No. 2006-03 (the "FAB") containing guidance for its staff, as well as plan sponsors and administrators, relating to certain notice requirements enacted under the Pension Protection Act of 2006 ("PPA").
United States
18 Jan 2007
Diversification Rights and Notice Requirement for Retirement Plans With Investment In Employer Securities—IRS Delays Date For Providing Notice And Issues Model Notice
As we previously reported, the Pension Protection Act of 2006 (the "Act") made significant changes to the laws governing retirement plans. While the effective dates of many of these changes are staggered over the next several years, there are two related changes that are effective almost immediately, for plan years beginning on or after January 1, 2007.
United States
5 Dec 2006
On The 401(k) Radar: Recent Litigation Over Fees and Proposed Regulations On Default Investments
Last month, nearly identical lawsuits alleging breach of fiduciary duties under ERISA were filed against seven large companies and certain of their officers, directors and employees in connection with fees paid from the assets of the companies’ 401(k) plans.
United States
27 Oct 2006
Pension Protection Act Of 2006: Ice Age For The Defined Benefit Dinosaur?
The Pension Protection Act of 2006 (the "Act"), which was signed into law by President Bush on August 17, 2006, represents the most comprehensive revision to the laws governing retirement plans since the enactment of the Employee Retirement Income Security Act of 1974 ("ERISA").
United States
6 Sep 2006
New Pension Law Changes Plan Asset Rules: Good News for Private Equity Funds and Fund Managers
The Pension Protection Act of 2006 (the "Act") was passed by the House on July 28, 2006 and the Senate on August 3, 2006.
United States
18 Aug 2006
Nonqualified Deferred Compensation Plans in the Section 409A Era
Recently-issued proposed regulations under Section 409A of the Internal Revenue Code provide guidance relating to the operational and documentary compliance requirements for nonqualified deferred compensation plans. This Alert summarizes the rules in the proposed regulations applicable to nonqualified deferred compensation plans, which are typically provided for the benefit of a select group of key employees as "top hat" plans.
United States
15 Dec 2005
409A: What You Do (and Don’t) Need to Consider Before Year-end
In the last few weeks of the year, employers may wish to review their compensation arrangements (including traditional nonqualified deferred compensation plans, discounted stock options and other covered arrangements) that are subject to Section 409A of the Internal Revenue Code to determine whether any last-minute compliance is required.
United States
15 Dec 2005
IRS Announces Adjusted Plan Limits for 2006
The Internal Revenue Service has announced the 2006 adjusted limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans. Please see the accompanying table for these new adjusted limits, effective January 1, 2006.
United States
31 Oct 2005
IRS Announces Five Year Determination Letter Cycle
In a recent Alert we reported that the Internal Revenue Service had announced a new five year rolling amendment period and determination letter cycle for qualified retirement plans, but had not yet finalized the details of the five year cycle. Since that Alert was distributed, the Service has issued final guidance on the amendment and determination letter cycle.
United States
12 Oct 2005
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