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Archive by tag: Kilpatrick Townsend & Stockton LLPReturn

Blockchain and Smart Contracts May Solve the Unsolvable Problem in Construction

Every construction project, from contract negotiation through the payment of the final pay application, suffers from the same conundrum born out of every parties' desire for certainty and finality. That problem is the issue of the exchange of lien...By: Kilpatrick Townsend & Stockton LLP
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Class-wide damages model: Ninth Circuit cabins Comcast

Takeaway: In a prior post – Leveraging Comcast – beating predominance where challenged product has some value (April 16, 2019) – we reported on a decision by Judge Lucy Koh of the Northern District of California demonstrating the difficulty of...By: Kilpatrick Townsend & Stockton LLP
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6th Circuit Case Emphasizes Potential Employer Liability to Participants for 409A Violations

Although employees face additional taxes and decreased benefits resulting from employer failures involving nonqualified deferred compensation (NQDC) plans, they may sue employers to recover their losses. For ERISA-covered NQDC plans, such claims may...By: Kilpatrick Townsend & Stockton LLP
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Proposed Regulation Would Provide Compliance Relief to Administrators of Multiple Employer Defined Contribution Plans

Administrators of Multiple Employer Plans (“MEPs”)­–in which employers from different controlled groups participate–face a compliance challenge when one participating employer is out of compliance. Under the “unified plan rule” (also known as the...By: Kilpatrick Townsend & Stockton LLP
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Impact of New Department of Labor HRA Regulations on Retiree Only HRAs

On June 13, 2019, the Department of Labor (the “DOL”), along with the Departments of Treasury and Health and Human Services, released final regulations expanding the use of health reimbursement arrangements (HRAs). Since their issuance, plan...By: Kilpatrick Townsend & Stockton LLP
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