News & Analysis as of

Retirement Plan Life Insurance

Seyfarth Shaw LLP

Gone But Not Forgotten: How to Handle Final Pay and Benefits When an Employee Passes Away, Part 2

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Benefits and Beyond: What Happens to PTO, Health Insurance, Retirement Plans, and other Benefits?...more

Foley & Lardner LLP

Tricky Compliance Issues for Companies When an Executive Terminates Employment: Post-Termination Benefit Promises

Foley & Lardner LLP on

Executive employment relationships are rarely permanent. When an executive or other senior-level employee terminates employment, companies often must deal with difficult tax, equity, and benefits issues that arise in...more

Pullman & Comley - Labor, Employment and...

An Overview of Legislation Affecting Employers Passed by the 2025 Session of the Connecticut General Assembly

The 2025 Regular Session of the Connecticut General Assembly, which concluded on June 4, 2025, was not especially prolific in terms of the volume of labor-and employment-related bills passed.  ...more

Offit Kurman

Unintended Inheritance Happens More Than You Think: Ensuring Your Loved Ones Inherit as Intended

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Roughly two-thirds of Americans are estimated to die without executing a valid will. As a result, assets in their name will pass under the laws of intestacy of their home state. The laws of intestacy are essentially default...more

Carlton Fields

Expect Focus - Volume II, May 2025

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Builder of Investment Models Deviates From Blueprints Employee’s Rogue Remodeling Costs Builder Plenty - The SEC’s recent order instituting administrative and cease-and-desist proceedings (OIP) against registered...more

Offit Kurman

Why You Need to Update Your Estate Planning After a Divorce

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Divorce is a major life change that affects far more than just your relationship status. One crucial—but often overlooked—aspect that needs immediate attention after a divorce is your estate plan. Failing to update your...more

Carlton Fields

Insurer Allowed to Benefit From Foreign Tax Credits Distributed by Underlying Funds

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The Eleventh Circuit Court of Appeals recently held that a life insurance company did not breach its fiduciary duties by retaining the benefits that it derived from foreign tax credits. The plaintiffs argued that, under...more

Kohrman Jackson & Krantz LLP

Privacy Protection in Estate Planning: The ABCs of Maximizing Confidentiality

Is anything private anymore? We live in a digital age where information is quick and abundant. While this is helpful in many circumstances, it may seem most concerning when it comes to your estate plan. Your estate plan...more

Ward and Smith, P.A.

Securing Your Legacy: How Marital Estate Rights and Divorce Impact Your Estate Plan

Ward and Smith, P.A. on

Marital estate rights create the potential for catastrophic consequences should a spouse pass away at a time when the parties are physically separated but have not yet signed a separation agreement or been granted a divorce....more

Carlton Fields

Expect Focus - Volume IlI, September 2024

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Gone With the Wind? Closed-End Funds Risk Extinction - Shares of SEC-registered closed-end funds (CEFs) have long held significant potential advantages for some investors. For example, unlike shares of mutual funds...more

Carlton Fields

Expect Focus - Volume II, May 2024

Carlton Fields on

Last Lap in SEC RILA Rulemaking Critical Unresolved Issues - Congress directed the SEC to adopt a new registration statement for registered indexed annuities (RILAs) by the end of June. Several months ago, the SEC...more

Carlton Fields

Expect Focus - Volume I, January 2024

Carlton Fields on

Funds Not Caged by SEC Names Rule Amendments: Roaming Room Remains - The SEC recently adopted amendments to its investment company “names” rule that apply to most SEC-registered funds, including underlying funds in which...more

Hogan Lovells

Actualités Législatives et Réglementaires – Novembre 2023

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Le bureau Parisien de Hogan Lovells a le plaisir de vous adresser sa lettre d'information mensuelle qui vous présente les Actualités législatives et réglementaires du mois de novembre 2023. Ces Actualités législatives et...more

Allen Barron, Inc.

Estate and Tax Planning for US Expatriates

Allen Barron, Inc. on

What are the most important elements of estate and tax planning for US expatriates?  Are you planning to move out of the United States?  Are you a US taxpayer who lives and works outside of the country?  What are some of the...more

Cohen Seglias Pallas Greenhall & Furman PC

[Webinar] My Will and My Divorce: Protecting Your Assets From Your Ex - September 26th, 12:00 pm - 1:00 pm ET

During the divorce process, one often overlooked area is updating your estate plan. Divorce can impact beneficiary designations on life insurance policies, retirement accounts, and other assets and can also have tax...more

ArentFox Schiff

Self-Directed IRAs and the Prohibited Transaction Rules – Part 1

ArentFox Schiff on

Part 1: Permitted Investments and Compliance - The self-directed individual retirement account (IRA) is an increasingly popular option for an IRA account owner, especially those owners who have significant net worth and...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

A Defined Benefit Plan isn’t about selling insurance

While the talk about retirement plans is usually centered on 401(k) plans, the value of a defined benefit plan for those companies that could afford it should not be discounted. Thanks to the generous deductible contribution...more

Seward & Kissel LLP

2022 Year-End and 2023 Planning

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As the year is drawing to a close, we offer you some general advice regarding year-end planning and updated inflation-adjusted figures for 2023. Annual Exclusion Gifts - In 2022, the annual exclusion amount is $16,000...more

Jackson Lewis P.C.

Eighth Circuit Holds Principal Did Not Breach Its Fiduciary Duty to 401(k) Plan Participants Despite Conflict of Interest

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The U.S. Court of Appeals for the Eighth Circuit recently affirmed a District Court’s finding that Principal Life Insurance Company (“Principal”) did not breach its fiduciary duties regarding its stable value contract for...more

Pietragallo Gordon Alfano Bosick & Raspanti,...

ERISA: A Journey from a Promise of Protection to a Retirement Crisis

The closure of the Studebaker-Packard Corporation car manufacturing plant in 1963 was a major catalyst leading into the enactment of the Employee Retirement Income Savings Act of 1974 (“ERISA.”) ...more

Levenfeld Pearlstein, LLC

How to Handle Retirement Provisions in Accounting Firm Partnership Agreements

As part of our ongoing partnership agreement series, in this article, we discuss how accounting firms can address retirement in firm partnership agreements. Note: References to “partnership agreements” in this article...more

Saul Ewing LLP

The Friday Five: Five Current ERISA Litigation Highlights - February 2022

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This month’s Friday Five explores recent decisions that elucidate the difference between disputes that call upon the discretion and judgment of a court compared to disputes where the court is called upon to follow...more

Jackson Lewis P.C.

Eleventh Circuit Highlights Importance of Unambiguous Disclaimers in SPDs

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The Eleventh Circuit recently affirmed an Alabama district court’s decision granting summary judgment in favor of Allstate Insurance Company in a consolidated ERISA class action challenging Allstate’s decision to stop paying...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Do I Need to Update My Estate Plan?

If your life changes, so should your estate plan. Marriage, divorce, death of a spouse, a birth and a changing relationship with a child are just some of the life changes that may affect your estate plan. Unfortunately, as...more

Pullman & Comley, LLC

Beneficiary Designated Property: A Trap for the Unwary

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Financial institutions and brokerage firms occasionally recommend that client accounts be structured as joint or beneficiary-designated accounts without full consideration of the impact on the client’s estate plan....more

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