Section Newsletters

Articles on Employee Benefits

Can owners of closely held companies realize IPO values without going public? By Robert S. Socol Employee Benefits, January 2000 The initial public offering (IPO) marketplace continues to perform at a feverish pace with seemingly no end in sight. Companies with no earnings history are "going public" at lofty values and companies with earnings are going public at incredible multiples of earnings.
ESOPs for S corporations By Steven Lifson Employee Benefits, January 2000 Effective January 1, 1998, corporations that sponsor employee stock ownership plans ("ESOPs") became eligible for the first time to make the election to be treated as an "S corporation" for federal income tax purposes.
To our readers Employee Benefits, January 2000 The theme of our next two issues of the Employee Benefits Newsletter will be ESOPs.
Correcting Plan Qualification Defects Employee Benefits, October 1999
IRS expands its programs available to correct defects in qualified plans By Steven Lifson Employee Benefits, October 1999 Over the years, the Internal Revenue Service ("IRS") has initiated a number of voluntary remedial programs designed to encourage employers that sponsor tax-qualified plans to correct defects in plan documents and errors in the administration of plans.
Current employee benefits case law developments By Kevin J. Richter Employee Benefits, September 1999 The following article is a compilation of recent case law developments in the area of employee benefits law to allow the practitioner to stay abreast of current events.
The fate of summary judgment and discovery in ERISA benefit-claim litigation: Wilkins v. Baptist Healthcare Systems, Inc., 150 F.3d 609 (6th Cir. 1998) By Mark A. Casciari & Ian H. Morrison Employee Benefits, September 1999 Departing from years of accepted practice, the United States Court of Appeals for the Sixth Circuit in Wilkins v. Baptist Healthcare Systems, Inc., 150 F.3d 609 (6th Cir. 1998), rejected summary judgment as a procedural device for adjudicating ERISA § 502(a)(1)(B) claims for benefits.
401(k) plans in mergers and acquisitions By Michael J. Pavlicek Employee Benefits, May 1999 The continuing stream of business mergers and acquisitions along with the popularity of Internal Revenue Code ("code") section 401(k) plans have resulted in many employers seeking advice regarding their own 401(k) plans or those of an acquired company in the context of a business acquisition or disposition.
Employee benefits due diligence checklist— Document request list Employee Benefits, May 1999 The purpose of this document request list is to provide a general overview of the employee benefits due diligence that should be reviewed in the course of a transaction.
Final and proposed COBRA regulations By Robert F. Simon Employee Benefits, April 1999 These materials were first presented to the Chicago Bar Association, Employee Benefits Division, on March 19, 1999.
Geissal v. Moore Medical Corp.—The Supreme Court resolves dual coverage issue By Thomas J. Piskorski, Kathleen R. Schwappach, & Ana M. Flynn Employee Benefits, April 1999 COBRA, the federal law governing the continuation of medical benefit coverage, has produced a substantial amount of litigation.
To our readers Employee Benefits, April 1999 The second of our four "theme" issues addresses the topic of health care continuation rights under the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA").

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