Defined benefit pension plan | Global Insolvency

Japanese parent liable for unfunded benefits in subsidiary employer’s plan

25 October 2013

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USA

First Circuit: private equity fund may be trade or business and subject to portfolio company pension liabilities

08 August 2013

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To rank or not to rank: the UK Supreme Court decision in Lehman/Nortel

25 July 2013

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USA

Defined benefit plan sponsors in bankruptcy have new flexibility to modify plan distributions

06 February 2013

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USA

IRS issues final regulations amending the prohibited payment option under single-employer defined benefit plan of plan sponsor in bankruptcy

17 December 2012

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USA

Tax regulation alert – new tax rules to benefit debtors

28 November 2012

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USA

IRS issues final regulations permitting plan sponsors to eliminate prohibited payment options

20 November 2012

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USA

IRS final regulations allow pension plan sponsors in bankruptcy to eliminate prohibited payment options

13 November 2012

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USA

IRS proposes changes to anti-cutback regulations permitting elimination of lump sum distributions under a single-employer defined benefit plan of plan sponsor in bankruptcy

12 July 2012

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USA

In a case of first impression, court grants administrative priority status to post-petition withdrawal liability

19 December 2011

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