Thank you for sharing!

Your article was successfully shared with the contacts you provided.

The administration or termination of an employee stock ownership plan, 401(k) plan or other tax-qualified retirement plan during a bankruptcy case by the debtor/plan sponsor presents a number of administrative, regulatory and jurisdictional issues. The bankruptcy trustee must comply with regulatory and fiduciary requirements in connection with such retirement plans. This article presents a brief overview of the laws governing the administration and termination of retirement plans in bankruptcy cases under the Internal Revenue Code, Employee Retirement Income Security Act of 1974 (ERISA) and the Bankruptcy Code; jurisdictional issues; and best practices in this area in light of developing Department of Labor (DOL) positions in this context.

This content has been archived. It is available exclusively through our partner LexisNexis®.

To view this content, please continue to Lexis Advance®.

Not a Lexis Advance® Subscriber? Subscribe Now

Why am I seeing this?

LexisNexis® is now the exclusive third party online distributor of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® customers will be able to access and use ALM's content by subscribing to the LexisNexis® services via Lexis Advance®. This includes content from the National Law Journal®, The American Lawyer®, Law Technology News®, The New York Law Journal® and Corporate Counsel®, as well as ALM's other newspapers, directories, legal treatises, published and unpublished court opinions, and other sources of legal information.

ALM's content plays a significant role in your work and research, and now through this alliance LexisNexis® will bring you access to an even more comprehensive collection of legal content.

For questions call 1-877-256-2472 or contact us at customercare@alm.com

ALM Legal Publication Newsletters

Sign Up Today and Never Miss Another Story.

As part of your digital membership, you can sign up for an unlimited number of a wide range of complimentary newsletters. Visit your My Account page to make your selections. Get the timely legal news and critical analysis you cannot afford to miss. Tailored just for you. In your inbox. Every day.

Copyright © 2018 ALM Media Properties, LLC. All Rights Reserved.