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Employment Law Worldview
On July 4, 2025 President Trump signed into law The One, Big, Beautiful Bill Act, whichcontains key employee benefit changes relating to fringe benefits, executive compensation and health and welfare plan benefits. We look at the key employee benefit changes that you should be aware of in this Insight.... Continue Reading
July 2025 | Blog
Pensions & Benefits
On July 4, 2025 President Trump signed into law The One, Big, Beautiful Bill Act, whichcontains key employee benefit changes relating to fringe benefits, executive compensation andhealth and welfare plan benefits. We look at the key employee benefit changes that you should be aware of in this Insight.... Continue Reading
Publication
July 2025 | Americas
ERISA and the Internal Revenue Code broadly prohibit transactions between employee benefit plans or Individual Retirement Accounts and certain “parties in interest” or “disqualified persons”. However, certain transactions are exempted from such prohibition. One such exemption applies to transactions involving independent qualified professional asset managers, which includes banks, savings and loan associations, insurance companies and...… Continue Reading The post The DOL Updates the QPAM Exemption from Prohibited Transaction Restrictions under ERISA (US) appeared first on Pensions and Benefits.
April 2024 | Blog
The Employee Retirement Income Security Act of 1974, as amended (“ERISA”) and the Internal Revenue Code Of 1986, as amended (“Code”) contain broad prohibitions on transactions between ERISA-covered employee benefit plans and Individual Retirement Accounts (“Plans”), as well as certain people or entities closely connected to such Plans, known as “parties in interest” or “disqualified...… Continue Reading
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