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Financial Services Company's Nonqualified Plan Found to be an ERISA Pension Plan (December 2014)
TerraLex Connections
In their article for TerraLex Connections, Sutherland attorneys Alice Murtos, W. Mark Smith and Meredith O'Leary discuss Tolbert v. RBC Capital Markets (July 14, 2014), in which the U.S. Court of ...
Tax Court Pending and Newly Issued Captive Cases (December 2014)
Captive Insurance Company Reports
In their article for Captive Insurance Company Reports, “Tax Court Pending and Newly Issued Captive Cases,” Sutherland attorneys P. Bruce Wright, William Pauls, Kristan Rizzolo and Saren Goldner ...
Has New York City Added a Fourth Test for Determining Combined Group? (November 19, 2014)
In their article for Law360, Sutherland tax attorneys Jessica Kerner and Leah Robinson analyze a New York Tax Appeals Tribunal Administrative Law Judge’s decision which determined that a federal ...
Third-Party Liability Standards Stretched Under TCPA (November 17, 2014)
Several recent court decisions have broadly interpreted the legal standards for third-party liability under the Telephone Consumer Protection Act (TCPA). Most recently, in Palm Beach Gold Center of ...
Maryland Seeks Cash, Not Credit, Before Supreme Court (November 13, 2014)
On November 12, the U.S. Supreme Court heard oral arguments in Comptroller of Maryland v. Wynne. The case turns on whether Maryland’s personal income tax system violates the dormant Commerce Clause ...
Looking Back and Looking Forward on the 10th Anniversary of Section 409A (November 4, 2014)
Bloomberg Law – Pension & Benefits Daily Special Report
In their article for Bloomberg Law, “Looking Back and Looking Forward on the 10th Anniversary of Section 409A,” Partners Adam Cohen and Carol Weiser discuss the difficult day-to-day problems ...
Four Tips to Managing Settlement Negotiations with the SEC and FINRA (October 31, 2014)
The vast majority of U.S. Securities and Exchange Commission (SEC) administrative actions and Financial Industry Regulatory Authority (FINRA) disciplinary actions settle each year. The thousands of ...
Shouldn’t FINRA Listen To Commissioner Piwowar? (October 31, 2014)
A review of recent Financial Industry Regulatory Authority disciplinary decisions and Letters of Acceptance, Waiver and Consent (AWCs) reveals that FINRA has filed enforcement actions based on ...
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