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Non-employee Spouse Waivers of ERISA Plan Benefits Not Reliable
In an aging population, accumulations in employee retirement plans assume greater and greater importance. Nowhere is this more true than in divorce, when, for many couples, retirement savings represent the most significant part of their savings. This fact is reflected in divorce practice by the number of firms that specialize in valuing accounts in employee benefit plans subject to the Employee Retirement Income Security Act (ERISA) and in drafting domestic relations orders for recognition as “qualified domestic relations orders” (QDROs). For divorcing couples who receive professional advice on this question, the division of retirement savings may seem straight forward, but for some who may not have the benefit of such advice, this can prove to be difficult, even when the parties have reached agreement on how the funds should be divided.
Pension Funds
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.