Publication

"Should Old ERISA Be Forgot . . .?"

The year 2010 is over and has been a tremendously active period in the legal and regulatory world affecting employee benefit plans subject to the Employee Retirement Income Security Act of 1974, as amended ("ERISA") and Section 4975 of the Internal Revenue Code of 1986, as amended (the "Code") (collectively "Plans").  2011 promises to bring new challenges for financial institutions dealing with Plans subject to ERISA and the Code.

This Stroock Special Bulletin includes a chart that highlights our "Top Five" items we believe will require significant attention on the part of financial institutions dealing with Plans in 2011.  Some involve proposed rules that have the potential to dramatically impact the capital markets and their interaction with Plans.  Others require significant implementational and operational challenges because of new or modified rules that go into effect in 2011.

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