×
Friday, October 30, 2026

No ERISA, No Problem? Common Section 409A Compliance Pitfalls for Nonqualified Deferred Compensation Arrangements - Law.com

Employers often view nonqualified deferred compensation (NQDC) plans as relatively free of regulatory complexity because ERISA's most demanding requirements, such as funding, vesting schedules, fiduciary duties, and plan termination insurance, generally do not apply.

  • Strategic Intelligence - Business of law market insights from experts and analysts across all major legal markets

Learn more

Questions? Contact us at [email protected] | 1-855-808-4530 (Americas) | 44(0) 800 098 386009 (UK & Europe)

Continue Reading

Recent court rulings address such claims under Title VII of the Civil Rights Act (Title VII) and the Americans with Disabilities Act (ADA), and they offer important guidance on where courts are drawing the line between vaccination requirements and “preexisting constitutional, statutory, and regulatory regimes that generally govern societal affairs.”

Two years later, we assess the proofs needed to satisfy the Muldrow standard in the U.S. Court of Appeals for the Third Circuit. We focus on proofs, rather than allegations, because nearly all of the decisions citing Muldrow arose in the summary judgment context, although one decision (Registre) addressed a motion to dismiss, and another (Bonsall) addressed a motion for judgment on the pleadings.

Several recent eligibility cases involving basketball players with professional experience have reignited the issues surrounding the actual and necessary expenses exceptions. The rapid rise of revenue-sharing and NIL...



Read Full Story: https://news.google.com/rss/articles/CBMi-AFBVV95cUxONEl5SG14LXItdVdOODV6Vkxx...