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    Court rules that Detroit is eligible for Chapter 9 and that pensions may be impaired in Chapter 9
    2013-12-06

    On December 5, 2013, the U.S. Bankruptcy Court for the Eastern District of Michigan released its 143 page decision upholding the City of Detroit’s eligibility to be a debtor under chapter 9 of the United States Bankruptcy Code.  In re City of Detroit, Michigan, Case No. 13-53846 (Bankr. E.D. Mich. Dec.

    Filed under:
    USA, Michigan, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Cadwalader Wickersham & Taft LLP, Bankruptcy, Constitutionality, Title 11 of the US Code, US District Court for Eastern District of Michigan
    Authors:
    Ingrid Bagby , Thomas Curtin , Mark C. Ellenberg , Howard R. Hawkins Jr. , Ivan Loncar , Lary Stromfeld
    Location:
    USA
    Firm:
    Cadwalader Wickersham & Taft LLP
    Sixth Circuit holds that supplemental unemployment compensation benefits are not ‘wages’ subject to FICA taxation
    2012-09-10

    In an important recent decision, United States v. Quality Stores, Inc., et al.,1 in which Pepper represented the prevailing party, the U.S. Court of Appeals for the Sixth Circuit held that supplemental unemployment compensation benefits (SUB payments) paid by a bankrupt company to its former employees were not wages subject to taxation under the Federal Insurance Contributions Act (FICA).

    Filed under:
    USA, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Tax, Troutman Pepper, Wage, Unemployment benefits, Federal Insurance Contributions Act tax, Severance package, Internal Revenue Service (USA), Sixth Circuit
    Authors:
    Michael H. Reed , Lisa B. Petkun
    Location:
    USA
    Firm:
    Troutman Pepper
    The corporate insolvency and governance bill 2020: what pension scheme trustees need to know
    2020-06-18

    he Corporate Insolvency and Governance Bill 2020 (the Bill) was published on 20 May 2020. Following completion of the Bill's third reading in the House of Commons, it is now proceeding through the House of Lords.

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Gowling WLG, Coronavirus, UK House of Commons, House of Lords
    Authors:
    Julian C. Pallett , Christopher Stiles
    Location:
    United Kingdom
    Firm:
    Gowling WLG
    Corporate Insolvency and Governance Bill 2020
    2020-06-18

    The Corporate Insolvency and Governance Bill 2020 (the Bill) was published on 20 May 2020. Following completion of the Bill's third reading in the House of Commons, it is now proceeding through the House of Lords.

    The (the Bill) was published on 20 May 2020. Following completion of the Bill's third reading in the House of Commons, it is now proceeding through the House of Lords.

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Litigation, Gowling WLG, Coronavirus, UK House of Commons, House of Lords
    Authors:
    Julian C. Pallett , Christopher Stiles
    Location:
    United Kingdom
    Firm:
    Gowling WLG
    Is legislation pending on bankruptcy, pension plans and lenders?
    2019-01-31

    Public consultations on enhancing retirement security led by the Ministry of Innovation, Science and Economic Development Canada closed in late 2018. Given the importance and complexity of the subject matter, the one-month consultation period offered by the government was curiously short. Given that 2019 is an election year, the quick completion of the process could suggest that the federal government anticipated the direction in which it would proceed with any legislation.

    Filed under:
    Canada, Employee Benefits & Pensions, Insolvency & Restructuring, Gowling WLG, Bankruptcy and Insolvency Act 1985 (Canada)
    Location:
    Canada
    Firm:
    Gowling WLG
    The Pension Protection Fund - Pensions in 30 Podcasts, Episode 15
    2017-08-01

    We're now at the halfway mark of Pensions in 30 Podcasts and episode 15 provides an overview of the Pensions Protection Fund (PPF). We look at how a scheme qualifies for entry into the PPF, funding and compensation.

    Click here to listen to the podcast. 

    Key Points

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Gowling WLG, Pension Protection Fund
    Location:
    United Kingdom
    Firm:
    Gowling WLG
    Underfunded schemes - insolvent employers - Pensions in 30 Podcasts, Episode 14
    2017-07-27

    If an employer is affected by an insolvency event the insolvency practitioner or official receiver is obliged to notify the trustees of the employer’s pension scheme, the Pensions Regulator, and the Pension Protection Fund of the fact of the insolvency event. Here, we provide an overview of the pensions issues arising from employer insolvency.

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Gowling WLG, Insolvency Act 1986 (UK), Pension Protection Fund, Pensions Act 2004 (UK), Pensions Act 1995 (UK), The Pensions Regulator
    Authors:
    Ian Chapman-Curry
    Location:
    United Kingdom
    Firm:
    Gowling WLG
    Third Parties (Rights against Insurers) Act 2010 - insurers can be joined to proceedings even where policy coverage remains in dispute
    2017-07-27

    Less than a year after it came into effect on 1 August 2016, the first judgment in relation to the Third Parties (Rights against Insurers) Act 2010 (the TP Act 2010) has been handed down in the case of BAE Systems Pension Fund (Trustees) Limited (the Pension Fund) v Bowmer and Kirkland Limited and others (B&K).

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Insurance, Litigation, Gowling WLG, Technology and Construction Court
    Authors:
    Sue Ryan
    Location:
    United Kingdom
    Firm:
    Gowling WLG
    Ongoing scheme funding - contribution obligation when employer departs from scheme - Pensions in 30 Podcasts, Episode nine
    2017-07-11

    After providing an overview of ongoing scheme funding in the last episode, here we delve deeper into contribution obligations when an employer departs from a scheme. We tackle issues including when an employer's debt is triggered, how much the debt is and explore lawful ways to avoid the debt.

    Click here to listen to the podcast. 

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Gowling WLG
    Authors:
    Ian Chapman-Curry
    Location:
    United Kingdom
    Firm:
    Gowling WLG
    The Pensions Regulator - powers to protect pension schemes - Pensions in 30 Podcasts, Episode seven
    2017-07-04

    What role does The Pensions Regulator have when pension schemes need protecting? In episode seven of Pensions in 30 Podcasts, we look further into contribution notices and financial support directions and when they can be brought into play.

    Click here to listen to the podcast.

    Key Points

    Filed under:
    United Kingdom, Employee Benefits & Pensions, Insolvency & Restructuring, Gowling WLG, The Pensions Regulator
    Authors:
    Ian Chapman-Curry
    Location:
    United Kingdom
    Firm:
    Gowling WLG

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