| Tax Management Compensation Planning Journal 1996 |
| Title | Subject | Authors |
|---|
| Adoption of SERP not a material modification of employment agreements grandfathered under s. 162(m). (supplemental executive retirement plan) | Law | |
| Clinton includes pension reform in 1997 budget proposal. | Law | |
| COBRA notice and coverage not required of disappearing employer following sale of assets.(Indiana) | Law | |
| Conflict preemption versus complete preemption in ERISA cases. | Law | Alan J. Hawksley, Julie D. Cox |
| Converting rabbi trust to secular trust caused thrift to violate federal regulations. | Law | |
| Coordination of cafeteria plan rules with the FMLA rules. (Family and Medical Leave Act) | Law | Diane J. Fuchs |
| Court applies preponderance standards under section 530 of 1978 Revenue Act. | Law | |
| Court holds infertility not a disability under ADA. (Americans with Disabilities Act) | Law | |
| Courts address the interrelationship of divorce and post-divorce decrees and retirement plan provisions. | Law | |
| DOL adopts voluntary pension payback program to restore delinquent participant contributions. (Dept of Labor) | Law | |
| DOL announces exposure draft of bulletin on when providing investment information to participants in self-directed accounts is investment advice. | Law | |
| DOL determines welfare plan of employee leasing company is MEWA subject to state regulation. (US Dept of Labor, multiple employer welfare arrangement) | Law | |
| DOL final regulations identify when assets become plan assets under ERISA. | Law | |
| DOL issues advisory opinions concerning preemption, investment directions and MEWAs. (multiple employer welfare arrangements) | Law | |
| DOL issues class exemption for plan asset transactions determined by in-house asset managers. | Law | |
| DOL issues Interpretive Bulletin on distinguishing participant education from investment advice. | Law | |
| DOL proposes class exemption to streamline prohibited transaction exemption process. (Dept of Labor) | Law | |
| Dual coverage preexisting qualifying event precludes individual from purchasing COBRA coverage under employer's plan. (Geissal v. Moore Medical Corp.) | Law | |
| Employee can sue under ERISA s. 510 even though all benefits covered by ERISA have been received. (Employee Retirement Income Security Act) | Law | |
| Employer may not unilaterally change payout option selected by participant in top-hat plan upon termination of plan. | Law | |
| ERISA and the managed care joint venture. (Employee Retirement Income Security Act) | Law | Thomas R. Hoecker, Catherine E. Wehling |
| ERISA does not preempt state malpractice claim.(Utah) | Law | |
| ERISA litigant need not show bad faith by opposing party to get attorneys' fees in preemption removal case. | Law | |
| ERISA preempts state regulation of stop-loss insurance. | Law | |
| ERISA's anti-alienation rule does not prohibit the IRS from garnishing taxpayer's interest in ERISA plan. | Law | |
| Exercise of ISOs and sale of stock in connection with corporate transaction is a disqualifying disposition. (incentive stock options) | Law | |
| Express reservation of right to terminate top-hat plan held insufficient. | Law | |
| Federal income tax consequences of spousal & dependent travel expenses. | Law | James H. Van Hoof Jr. |
| Fifth Circuit joins other circuits in holding that arbitration clauses apply to ERISA claims. | Law | |
| Filing of Form 5500, not Form 5330, begins three-year statute of limitations under s. 6511. | Law | |
| Final section 16 rules are user friendly. (Securities and Exchange Commission rules applied to stock plans) | Law | Jonathan M. Ocker, Katharine A. Martin |
| First Circuit applies duty of consistency to uphold denial of tax refund. | Law | |
| Former employee can exclude from gross income COBRA premium payments by ex-employer to its medical plan. | Law | |
| Freelancers, found to be common law employees, entitled to participate in employee plans. | Law | |
| Health care reform may soon pass. | Law | |
| In trusts we trust: employer communications and employee expectations after Howe. | Law | Katherine B. Harrison, Jonathan Sherman |
| IRS announces 1997 COLA adjustments. (cost-of-living adjustments for pension plan laws) | Law | |
| IRS applies lump-sum rules to determine separation from service for purposes of s. 6057 registration and disclosure requirements. | Law | |
| IRS approves rabbi trust set up by a group of employers. | Law | |
| IRS approves retroactive plan amendment reducing accrued benefits rather than waive minimum funding standard. | Law | |
| IRS establishes new procedures for optional program on worker classification. | Law | |
| IRS grants relief to employers attempting to comply with notice requirement for SIMPLE plans adopted effective January 1, 1997. | Law | |
| IRS issues final s. 162(m) regulations. | Law | |
| IRS issues guidance on ERISA s. 204(h) notice requirements. | Law | |
| IRS issues long-awaited deferred compensation employment tax rules. | Law | |
| IRS modifies definition of plan eligible for VCR and walk-in CAP programs. (voluntary compliance resolution, closing agreement program) | Law | |
| IRS outlines procedures for processing employee plans not amended timely under 1986 TRA. (Tax Reform Act) | Law | |
| IRS proposes regulations on effect of FMLA on cafeteria plans. (Family and Medical Leave Act of 1993) | Law | |
| IRS proposes regulations on plan loans under s. 72(p). | Law | |
| IRS proposes relief from disqualification for plans accepting rollovers from non-qualified plans. | Law | |
| IRS rescinds field agent memorandum on definite predetermined allocation formula. | Law | |
| IRS revokes 1993 PLR on multiple employer rabbi trust funded with employer stock. | Law | |
| IRS rules on 401(k) definition of disposition of substantially all assets used in a trade or business. | Law | |
| Key legislation enacted at end of Congress. | Law | |
| Legislation introduced to resolve Harris Trust issues. | Law | |
| Mandatory retirement policy for employee-directors violates ADEA. (Age Discrimination in Employment Act) | Law | |
| Master trust comprised of individual secular trusts is partnership for tax purposes. | Law | |
| MetLife continues to litigate the application of QDRO rules to welfare plans covered by ERISA. (qualified domestic relations orders) | Law | |
| Michigan's single business tax not preempted by ERISA. | Law | |
| National Office indicates new approach to taxing split-dollar life insurance. (IRS National Office) | Law | |
| New IRS initiatives may help resolve worker classification issues. | Law | |
| Ninth Circuit decisions focus on role of courts in reviewing plan administrators' decisions. | Law | |
| Non-exempt welfare fund held to the same non-reversion of assets requirement as VEBA trust. (voluntary employees' beneficiary associations) | Law | |
| Nonprofit organization providing self-funded ERISA disability plan taxable as insurance company. | Law | |
| Participant loans: a road map for practitioners. (401(k) plans) | Law | Charles C. Shulman, Donald F. Moore |
| Pass-through income to S corporation shareholders not self-employment earnings for Keogh deduction purposes. | Law | |
| PBGC publishes information booklet on QDROs. (US Pension Benefit Guaranty Corp., qualified domestic relations orders) | Law | |
| Pension simplification provisions enacted as part of small business tax bill. | Law | |
| Plan document. (includes text of a nonqualified deferred compensation plan with distribution triggered by employer's assets falling below a set amount) | Law | |
| Plan loan note can be transferred as part of a direct rollover without adverse tax consequences to plan participants. | Law | |
| Prime plan cases currently under review at Tax Court. (Prime Financial Partners, L.P.) | Law | |
| Proposed regulations formalize IRS position that employers cannot be grantors of secular trusts. | Law | |
| PWBA proposes revision to plan asset regulations where participant contributions are involved. (Pension and Welfare Benefits Administration) | Law | |
| Redemption of stock from ESOP constitutes sale and not deductible dividend. (employee stock ownership plan) | Law | |
| Registration of deferred compensation obligations under the Securities Act of 1933. | Law | James C. Diana |
| Right to COBRA where qualifying event is a divorce vests in divorced spouse, not in dependent child. (COBRA post-employment health insurance coverage) | Law | |
| Sale of stock to ESOP that was established and merged into another as part of a single plan qualifies under s. 1042. (employee stock ownership plan) | Law | |
| SEC staff refuses no-action letter permitting issuer to exclude compensation-related shareholder proposal. | Law | |
| Section 404(a)(7) limits applied separately to employers in controlled group. | Law | |
| Service with predecessor employer is "service with the employer" under s. 415(b)(5) if continuity of interest exists. | Law | |
| Simon introduces Pension Audit Improvement Act of 1995. (Sen. Paul Simon) | Law | |
| Single VEBA may consist of several separate welfare benefit funds maintained pursuant to collective bargaining agreements. (voluntary employees' beneficiary association) | Law | |
| Supreme Court allows Lockheed to obtain participant ERISA and ADEA waivers in connection with early retirement benefits. | Law | |
| Tax consequences of domestic partner participation in group health plans. | Law | |
| Tax-deferred annuities vs. 401(k) plans - the choice is yours. | Law | Michael Footer, Glenn R. Poehler, Scott A. Faris, Janet M. Anderson |
| Tax-exempt affiliated health care entities treated as one employer for purposes of 401(k) grandfather rules. | Law | |
| Tenth Circuit holds that marital settlement agreement is a QDRO, reversing Tax Court. (qualified domestic relations order) | Law | |
| Tenth Circuit rules that DOL may seek equitable relief under ERISA s. 502(a)(5). (Dept of Labor) | Law | |
| Termination of employees immediately rehired by buyer in asset sale transactions not subject to WARN Act.(Worker Adjustment and Retraining Notification Act of 1988) | Law | |
| Termination of ESOP loan and acquisition of unallocated shares by employer does not violate s. 4975(d)(3) primary benefit requirement. (employee stock ownership plan) | Law | |
| The performance-based compensation exception to the new $1 million compensation deduction limit. | Law | Catherine McClure |
| The taxation of retirees under retiree health premium arrangements. | Law | Judy C. Bauserman, Harry J. Conaway |
| Third Circuit considers ERISA s. 404(c) as fiduciary defense where plan invested in Executive Life GICs. (guaranteed investment contracts) | Law | |
| Transferable stock options. | Law | Wayne R. Luepker, Donna E. Morgan |
| Unnamed fiduciary may be liable under ERISA for failure to disclose reasons for discharging investment advisor. | Law | |
| VEBA permitted to use excess assets to pay premium for VEBA participants under employer's long-term disability plan. (voluntary employees' beneficiary association) | Law | |
| Waiver of accrued pension benefits results in taxable distribution to participant. | Law | |
| Withholding on stock options after Sun Microsystems: Rev. Rul. 71-52 lives on (and should). | Law | Mary B. Hevener, Anne G. Batter |
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