group described in Section 414(b), (c), (m) or (o) of the Code or Section 4001(b)(1) of ERISA that includes the first entity, trade or business, or that is a member of the same “controlled group” as the first entity, trade or business pursuant to Section 4001(a)(14) of ...
Controlled Group Liability and Successor Employer Rules: ERISA and IRC Provisions, Limitin... April 30, 2024 • CLE • CLE On-Demand This CLE course will provide benefits counsel, advisers, and plan administrators guidance on the requirements and limitations of the controlled group liability ...
Under ERISA, investment managers are by definition fiduciaries and are bound to a high duty of care to act prudently." Avoiding ERISA Many hedge funds seek to avoid regulation under ERISA by limiting investments by or on behalf of benefit plan investors (for example, ERISA plans, Individual ...