| Tax Management Compensation Planning Journal 1993 |
| Title | Subject | Authors |
|---|
| Avoiding problems with IRC 409(n) and 4979A in IRC 1042 multi-investor ESOP LBOs. (employee stock ownership plan leveraged buyouts) | Law | Gregory K. Brown, John E. Curtis Jr. |
| Beneficiary of proceeds of qualified plan not entitled to five-year averaging on a lump sum distribution. | Law | |
| Collectively bargained pension plan is a labor organization exempt under Section 501(c)(5). | Law | |
| Confronting retiree health benefits costs: current litigation trends. | Law | Bruce D. Pingree |
| Court holds that IRS lien attaches to pension plan. | Law | |
| Court interprets OWBPA requirements for valid ADEA waiver. (Older Workers' Benefit Protection Act of 1992, Age Discrimination in Employment Act of 1967) | Law | |
| DOL class exemptions allow banks to provide cash, incentives or banking services to persons opening IRAs or Keoghs. | Law | |
| DOL considers whether existence of TPA combined claims account limits application of reporting exemption for small employer plans. (Department of Labor, third-party administrator) | Law | |
| DOL finds employer-owned cash value in split-dollar arrangement is not plan asset. (Department of Labor) | Law | |
| DOL issues Family and Medical Leave Act regulations. (Department of Labor) | Law | |
| Employer may not amend top-hat plan to deny accrued benefits. | Law | |
| Employer's direct payment of investment management fees and compensation on qualified plan's behalf are deductible under section 162 and are not plan contributions. | Law | |
| ERISA preempts D.C. law requiring health insurance for injured employees eligible for workers' compensation. | Law | |
| ERISA preempts New York law imposing surcharges on in-patient hospital rates for commercial insurers and HMOs. (Travelers Insurance Co. v. Cuomo) | Law | |
| Executive compensation disclosure - the new rules. | Law | Eric C. Scoones |
| Extraordinary dividend applied to repay ESOP debt not deductible under Section 404(k). | Law | |
| Federal bankruptcy court holds debtor's interest in s. 457 plan is property of bankruptcy estate. (Pedersen v. Public Employees Benefit Services Corp.) | Law | |
| Federal common law of restitution requires return of employer contribution made by mistake. (UIU Severance Pay Trust Fund v. Local Union No. 18-U) | Law | |
| Getting a head start on health care reform. | Law | Kevin Gulino, Stephen Fernstrom |
| Group health plans need not provide COBRA coverage to individuals eligible for medicare as a result of end stage renal disease. (Blue Cross and Blue Shield of Texas v. Shalala) | Law | |
| Horizontal partial terminations. | Law | Laura B. Warshawsky |
| Independent contractor. (Tax Issues Concerning Independent Contractors and Loan-Out Corporations, part 1) | Law | Marilyn Barrett |
| "Informal hold" practice in anticipation of plan's receipt of QDRO is invalid plan amendment. (qualified domestic relations order) | Law | |
| Inside build-up in variable annuity contract used to fund secular trust not taxable under section 72(u). | Law | |
| Internal Revenue Code s. 306 and ESOPs. (employee stock ownership plans) | Law | Gregory K. Brown, John E. Curtis Jr., John B. Truskowski |
| IRA bank trustee not liable for fraudulent loss resulting from investment direction by IRA owner. (individual retirement account) (Illinois) | Law | |
| IRS allows participant waiver of 30-day notice for distributions. | Law | |
| IRS proposes modifications to sections 410(b), 401(l), and 414(s) regulations. | Law | |
| IRS reissues proposed regs. on deferred compensation plans of foreign corporations or foreign branches of domestic corporations. | Law | |
| IRS releases list of no ruling areas. | Law | |
| IRS treats transfer of employees to successor employer as separation from service for purposes of qualified plan distribution rules. | Law | |
| Keystone: another unfortunate milestone for defined benefit plans. (Commissioner v. Keystone Consolidated Industries) | Law | Diane J. Fuchs |
| Loan from VEBA to related employer is taxable reversion under section 4976. (voluntary employees' beneficiary association) | Law | |
| New law liberalizes rollovers, complicates tax withholding on qualified plan distributions. | Law | David A. Hildebrandt, Jeffrey R. Capwell |
| New York State Bar Association, Tax Section, Committee on Qualified Plans and Committee on Nonqualified Employee Benefits. (discussion of their report on benefit matters in mergers and acquisitions, January 8, 1993) | Law | |
| Nondiscrimination regs. redux: IRS streamlines section 401(a)(4) rules in new proposal. | Law | |
| Nonmarried participant must be provided adequate notice and must give written consent before lump sum distribution. (Franklin v. Thornton) | Law | |
| Operating retail clothing and optical goods businesses in same shopping mall not a single line of business for purposes of qualified employee discount rules. | Law | |
| PBGC issues guidance for single-employer plans. (Pension Benefit Guaranty Corp.) | Law | |
| PBGC proposes changes in plan benefit valuation rules for single-employer and multiemployer plans after mass withdrawal. (Pension Benefit Guaranty Corp.) | Law | |
| Pension funds and investment partnerships - caveat emptor or a match made in heaven? | Law | Bernard F. O'Hare, Bruce L. Wolff |
| Proxy statement disclosure in the SEC's new summary compensation table. | Law | Linda S. Eddins |
| PSC may not deduct premiums paid on high limit disability policy insuring key employee and controlling shareholder. (personal service corporation) | Law | |
| Sen. Wellstone introduces single-payor reform bill. (Paul Wellstone of Minnesota) | Law | |
| Sole owner of corporation who participates in employee benefit plan not an employee for purposes of ERISA protection. | Law | |
| State law claim against excess benefit plan sponsor fails where plan administration was tied to ERISA administration. | Law | |
| State withholding from qualified plan distributions. | Law | Steven H. Witmer |
| Supreme Court decides Keystone: transfer of unencumbered real property to satisfy funding liability is prohibited transaction. | Law | |
| Supreme Court holds that nonfiduciaries cannot be liable under ERISA for monetary damages; Metzenbaum introduces bill to overturn. (Ohio Democratic Representative Howard Metzenbaum) | Law | |
| Tenth Circuit considers creative FICA tax avoidance scheme. (social security taxes) | Law | |
| The standard of review applicable to benefit denials: does the de novo standard apply to review of factual determinations? | Law | Joseph Adams, Alan Hawksley |
| Third Circuit finds no ERISA preemption in New Jersey hospital rate case. | Law | |
| Treasury and IRS proposed 1993 business plan omits projects concerning COBRA and cafeteria plans. | Law | |
| UCA rollover rules amplified in new guidance addressing plan loans, minimum distributions, and NUA withholding. (Unemployment Compensation Amendments of 1992, net unrealized appreciation) | Law | |
| Use of in-house investment management services raises fiduciary, prohibited transaction concerns for corporate sponsor of master trust. | Law | |
| Voluntary Compliance Resolution Program opens on experimental basis. | Law | |
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