YATINDRA PANDYA, May 26, 2022 On February 14, 2022, the Department of Labor (DOL) Employee Benefits Security Administration (EBSA), which is responsible for administering, regulating and enforcing the provisions of Title I of the Employee Retirement Income Security Act of 1974 (ERISA), published a Request for Information on Possible Agency Actions to Protect Life Savings […]
Yatindra Pandya
YATINDRA PANDYA, July 9, 2020 Background On May 27, 2020, the Department of Labor (DOL) published its final rule on electronic disclosures, creating an additional voluntary fiduciary safe harbor for electronically providing participant disclosures required under the Employee Retirement Income Security Act of 1974, as amended (ERISA). The effective date of this final rule is […]
J. MARC FOSSE and YATINDRA PANDYA, June, 2019 The Internal Revenue Service (IRS) has issued interim guidance in Notice 2019-09 (the “Notice”) regarding the application of section 4960 of the Internal Revenue Code (the “Code”). Code section 4960 imposes an excise tax on applicable tax-exempt organizations (ATEOs) that pay covered employees either compensation in […]
YATINDRA PANDYA, February, 2018 On January 5, 2018, the Department of Labor (DOL) announced April 1, 2018, as the applicability date for the final rule which revises regulations governing disability benefit claims (the “Final Rule”). Published in the Federal Register on December 19, 2016, the Final Rule revised the claims regulations governing disability benefits provided […]
YATINDRA PANDYA and JAHIZ NOEL AGARD, December, 2017 On November 24, 2017, the Department of Labor (DOL) delayed the applicability of the final rule which revises the regulations governing disability benefit claims (the “Final Rule”) to April 1, 2018, from the original January 1, 2018, effective date. Published in the Federal Register on December 19, […]
J. MARC FOSSE and YATINDRA PANDYA, December 20, 2017 On December 8, 2017, the Internal Revenue Service (the IRS) released Notice 2017-75 (the “Notice”), which provides limited relief from certain penalties under section 409A of the Internal Revenue Code (the “Code”) for tax payment distributions from a Code section 457A nonqualified deferred compensation arrangement (a […]
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