Cohen & Buckmann Insights

Imagine that you have spent considerable time and money to set up systems to comply with new regulations. These include changes to your plan’s record keeping system, plan document, communications and compliance procedures.  Years later, a court invalidates the regulations, which might restore the prior rules. or leave important statutory issues and terms undefined. The

Cohen & Buckmann partner Carol Buckmann was interviewed by Plan Sponsor Magazine about recently filed lawsuits challenging the use of 401(k) plan forfeitures to reduce employer contributions.  Carol explains that the IRS has permitted this use of forfeitures since before ERISA was enacted and points out that under long-standing ERISA authority decisions on design and

Join executive compensation lawyer Sandra Cohen, Cohen & Buckmann, P.C., and employment counsel and litigator Kim Michael, of Harris St. Laurent & Wechsler LLP to discuss various executive severance scenarios including what’s negotiable and what’s not; equity compensation termination issues; severance and key questions for Section 409A compliance; tips for the release of claims including the scope of the release; overview

The 50th anniversary of the enactment of ERISA will occur this September. This landmark anniversary has provided an opportunity for evaluating how successful ERISA has been in providing greater coverage and retirement security to employees.  The 401(k) plan hasn’t escaped this scrutiny.  Was the 401(k) Plan a Mistake? Longtime critic of the 401(k), Theresa Ghilarducci,