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Member Articles

Court Holds That Plan Sponsor’s SEC Filings Were Incorporated By Reference Into Retirement Plan’s Summary Plan Description and Constituted Part of the Plan Fiduciary’s Communications to Plan Participants

Contact: Mark S. Thomas & Robert W. Shaw; Williams Mullen (North Carolina & Virginia, USA) The U.S. Court of Appeals for the Ninth Circuit has held that an ERISA-regulated employee stock-ownership retirement plan ...

Initial Provisions of Export Control Reform Become Effective October 15th - Steps to Take to Prepare for Export Control Reform

Contact: Thomas B. Mcvey; Williams Mullen (North Carolina & Virginia, USA) On October 15, 2013 the first major series of amendments under the Export Control Reform will go into effect.  Every exporter should be awa ...

CFPB Issues Final Rules Amending Regulations B, X and Z to Clarify and Amend Earlier Dodd-Frank Rules

Contact: Edmund D. Harllee; Williams Mullen (North Carolina & Virginia, USA) On July 2, 2013, the Consumer Financial Protection Bureau (the “Bureau”) published proposed rules and a request for public comment in the ...

Court Holds That Severance Policy is Not an ERISA Plan: Okun v. Montefiore Medical Center

Contact: Mark S. Thomas & Robert W. Shaw; Williams Mullen (North Carolina & Virginia) The U.S. District Court for the Southern District of New York has provided clear and useful guidance on a common ERISA question: what ...

All Same-Sex Marriages Valid for Federal Tax Purposes

Contact: Farhad Aghdami; Williams Mullen (North Carolina & Virginia, USA) Same-sex marriages that are valid where celebrated are valid for all Federal tax purposes, according to a U.S. Department of the Treasury and Int ...

Caution: When State Corruption Becomes a Federal Crime

Author: Charles E. "Chuck" James, Jr.; Williams Mullen (North Carolina & Virginia, USA)  With multiple state and federal investigations ongoing, all eyes are on Richmond, Virginia.  Meanwhile, the Department of Justic ...

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