Insider reporting and short swing trading rules for qualified defined contribution plans
Article Abstract:
Directors and officers must account transactions in employer stock owned by qualified defined contribution plans starting May 1, 1991 even if they were previously exempt from reporting requirements and short swing profit liability. Defined contribution plan administrators must account stock transactions so that the insiders will have the needed information for reporting such transactions.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 1992
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Top-hat plans
Article Abstract:
The law on 'top-hat' deferred compensation plans is discussed in the light of the case of Demery v. Extebank. The court ruled that Extebank's Plan B was a top-hat plan, and thus exempt from many ERISA requirements, because Plan B was aimed at a select group of highly compensated staff.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2001
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Employers and health plans: Purposeful partnerships
Article Abstract:
The advantages of a partnership between employers and health benefit vendors are discussed.
Publication Name: Benefits Quarterly
Subject: Human resources and labor relations
ISSN: 8756-1263
Year: 2000
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- Abstracts: Preexisting coverage and gaps in coverage under COBRA. Impact of new SEC Section 16 rules on defined contribution plans
- Abstracts: Sponsors, participants impacted by corporate asset move to defined contribution
- Abstracts: Direct rollover or direct transfer: which should you use? Planning for in-kind contributions to qualified plans
- Abstracts: Fixing the broken MSOP. Shadow or nonqualified 401(k) plans. Standards of lawyer conduct in employee benefits practice
- Abstracts: Basic principles of nonqualified deferred compensation. Qualified medical child support orders: commentary. Voluntary deferred compensation plans: trends and issues in plan design