Insider reporting and short swing trading rules for qualified defined contribution plans

Article Abstract:

Directors and officers must account transactions in employer stock owned by qualified defined contribution plans starting May 1, 1991 even if they were previously exempt from reporting requirements and short swing profit liability. Defined contribution plan administrators must account stock transactions so that the insiders will have the needed information for reporting such transactions.

Regulation misc. commercial sectors, Laws, regulations and rules, Qualified benefit plans, Insider trading in securities, Insider trading (Securities), United States. Securities and Exchange Commission

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Top-hat plans

Article Abstract:

The law on 'top-hat' deferred compensation plans is discussed in the light of the case of Demery v. Extebank. The court ruled that Extebank's Plan B was a top-hat plan, and thus exempt from many ERISA requirements, because Plan B was aimed at a select group of highly compensated staff.

Banking industry, Cases, Deferred compensation, Extebank

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Employers and health plans: Purposeful partnerships

Article Abstract:

The advantages of a partnership between employers and health benefit vendors are discussed.

Research, Management, Health insurance, Health services administration

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