United States: IRS Guidance On Windsor Decision May Require End-Of-Year Amendments For Qualified Retirement Plans

Earlier this year, the IRS published updated guidance on the application of the Supreme Court’s decision in United States v. Windsor to qualified retirement plans. In Windsor, the Court held that the Defense of Marriage Act’s prohibition on the recognition of same-sex spouses was unconstitutional for purposes of Federal tax law. The updated IRS guidance clarifies the scope of required changes in plan administration resulting from Windsor and may require plan sponsors to amend […]

By | December 12th, 2014 ||

United States: Cal. App. Court Finds In Favor Of "Whistleblower" Who Never Blew The Whistle

In Diego v. Pilgrim United Church of Christ, — Cal.Rptr.3d —-, 2014 WL 6602601 (Cal. App. 4 Dist.) (available here), the California Court of Appeal determined that Cecilia Diego (Plaintiff) could pursue a common law public policy retaliation claim against her former employer, Pilgrim United Church of Christ (the Church), based on her allegations that the Church discharged her because it believed she complained of public safety issues to a government agency, even though […]

By | December 11th, 2014 ||

UK: Sentencing Council Consultation On New Draft Guideline For Regulatory Offences

The Sentencing Council (‘SC’) is consulting until 18 February 2015 on a new draft guideline for sentencing health & safety, corporate manslaughter, food safety and hygiene offences. Wider-ranging and more comprehensive than previous guidance, the proposed new guideline will cover offending by individuals as well as organisations. It includes all breaches of sections 2, 3 and 7 of the Health and Safety at Work Act 1974 (‘HSWA’) and contraventions of health and safety regulations, […]

By | December 11th, 2014 ||