“Top hat plans” —non-qualified deferred compensation plans that can be exempt from most of the requirements of Employee Retirement Income Security Act of 1974 or ERISA—can be a useful tool for employers looking to provide...more
The U.S. Department of Labor’s (DOL) latest attempt to redefine who/what a fiduciary is for purposes of the Employee Retirement Income Security Act of 1974, as amended (ERISA), has been stayed by two U.S. district courts on...more
In this episode of “Real Talk,” Nicole Fulfree, Megan Monson, Julia E. Sanabria, and Rachel Moseson Dikovics tackle the subject of microaggressions: comments or actions that subtly and often unconsciously or unintentionally...more
On the latest episode of Just Compensation, Lowenstein’s Darren Goodman, Megan Monson, and Jessica Kriegsfeld of the Executive Compensation, Employment and Benefits practice discuss how the structure of an M&A transaction...more
In today’s episode, Andrew E. Graw, Megan Monson, and Jessica I. Kriegsfeld address the U.S. Department of Labor’s final amendment to Prohibited Transaction Class Exemption 84-14, commonly known as the QPAM exemption, and its...more
On this episode of “Just Compensation,” the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation: when does it apply, how do you comply with it,...more
On April 23, the U.S. Department of Labor (DOL) finalized its latest effort to change the rules for determining who a fiduciary is under the Employee Retirement Income Security Act of 1974, as amended (ERISA). Called the...more
5/13/2024
/ Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Duty ,
Fiduciary Rule ,
Five-Part Test ,
Individual Retirement Account (IRA) ,
Investment Adviser ,
Investors ,
Retirement Plan ,
Securities and Exchange Commission (SEC)
Understanding market trends and effective planning strategies can yield improved financial results for start-ups and growth companies. Starting your start-up. What type of entity you form impacts your taxes, which hits your...more
5/8/2024
/ C-Corporation ,
Emerging Growth Companies ,
Employee Retention ,
Estate Planning ,
Exit Strategies ,
Initial Public Offering (IPO) ,
Intellectual Property Protection ,
Investment ,
Irrevocable Trusts ,
Limited Liability Company (LLC) ,
Limited Partnerships ,
Representations and Warranties ,
S-Corporation ,
Startups ,
Taxable Income ,
Trusts ,
Vesting
On April 3, 2024, the U.S. Department of Labor (DOL) released its final amendment to Prohibited Transaction Class Exemption 84-14, known as the Qualified Professional Asset Manager (QPAM) exemption. The QPAM exemption is...more
Today on “Real Talk,” Nicole Fulfree, Megan Monson, and Sarah Cole address the dos and don’ts for women attorneys seeking to develop effective management skills, emphasizing the critical role of emotional intelligence in...more
“Was the richest person in the world overpaid?” That’s how the Delaware Court of Chancery (the Court) began the 200-page opinion in Tornetta v. Musk to rescind Elon Musk’s entire $55.8 billion 10-year equity compensation...more
3/8/2024
/ Board of Directors ,
Breach of Duty ,
CEOs ,
Controlling Stockholders ,
Corporate Governance ,
Disinterested Parties ,
Elon Musk ,
Executive Compensation ,
Fiduciary Duty ,
Independent Director ,
Tesla
Today on “Real Talk,” hosts Megan Monson, Nicole Fulfree, and Rachel Moseson Dikovics are joined by Joann S. Lublin, Pulitzer Prize-winning journalist, former management news editor and current regular contributor to The Wall...more
Today on “Just Compensation,” Darren Goodman, Megan Monson, and Taryn E. Cannataro of Lowenstein's Employee Benefits & Executive Compensation group are joined by Sophia Mokotoff, partner in the firm’s Tax group, to discuss...more
Today on “Real Talk,” hosts Megan Monson and Diane Moss are joined by Carol Sutton Lewis, a former practicing attorney who now hosts and produces the award-winning podcast, ‘Ground Control Parenting.’ Lewis describes how...more
On October 31, 2023, the U.S. Department of Labor (DOL) proposed a new fiduciary rule that would expand the definition of “investment advice fiduciary” under ERISA to cover certain one-off recommendations and expand who is...more
In today’s episode of “Real Talk,” Megan Monson, partner in Lowenstein Sandler's Employee Benefits and Executive Compensation practice, speaks with her colleagues Diane Moss, counsel in Lowenstein's Emerging Companies &...more
A well-thought-out hiring process can help companies not only attract and retain top talent, but it can also ensure that companies meet legal obligations, obtain necessary protections, and avoid costly mistakes. In this...more
In this episode of “Real Talk,” the hosts talk with Deirdre Stanley, Executive Vice President and General Counsel of The Estée Lauder Companies, about her career: how she decided to go in-house, her role in the merger between...more
On August 25, the Internal Revenue Service issued Notice 2023-62 (the Notice) delaying implementation of a provision of the SECURE 2.0 Act of 2022 that, commencing in 2024, would have required catch-up contributions by...more
Today on Just Compensation, Megan Monson, Julie Levinson Werner, Taryn E. Cannataro, and Amy C. Schwind discuss some of the issues an employer must consider as the workforce becomes increasingly remote. They recommend that...more
Megan Monson, Amy Komoroski Wiwi, and Jessica I. Kriegsfeld talk about recent developments and trends in the law relating to employment-related non-competition agreements, including a proposed federal rule that could...more
In this episode of “Real Talk,” the hosts talk with Diana Ingallinera Faillace about taking time off from the practice of law, and how to facilitate a smooth return to your career. They emphasize maintaining one’s network and...more
Andrew E. Graw, Megan Monson, Jessica Kriegsfeld discuss the SECURE 2.0 Act and some of the retirement plan changes it will create in 2023 and beyond, such as raising the age for taking required minimum distributions from...more
The latest “Just Compensation” podcast features Megan Monson, Taryn E. Cannataro, and Jessica Kriegsfeld of Lowenstein’s Employee Benefits & Executive Compensation group describing some of the benefits-related considerations...more
In this episode of “Real Talk,” Lowenstein associates discuss their pre-law school careers, and how that work experience has enhanced their practices. Partners Megan Monson, and Nicole Fulfree welcome associate Amanda...more