Todd Solomon
Subscribe to Todd Solomon's PostsTodd A. Solomon focuses his practice on designing, amending and administering pension, profit sharing, 401(k), employee stock ownership and 403(b) plans, as well as nonqualified deferred compensation arrangements. He also counsels privately and publicly held corporations and tax-exempt entities regarding fiduciary issues under the Employee Retirement Income Security Act (ERISA), employee benefits issues involved in corporate transactions, executive compensation matters and the implementation of benefit programs for domestic partners of employees.Read Todd A. Solomon's full bio.
IRS Guidance on Employee Benefits Implications of Supreme Court Obergefell Decision on Same-Sex Marriage
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Feb 2, 2016
Posted In Employment, Health and Welfare Plans
The Internal Revenue Service (IRS) recently issued Notice 2015-86, which provides some additional clarification, in the form of questions and answers, on the treatment of same-sex spouses under tax-qualified retirement plans and health and welfare plans, including cafeteria plans, as a result of the June 26, 2015, decision from the Supreme Court of the United...
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Seventh Circuit Finds that State Insurance Law Applies, Resulting in De Novo Review of Benefit Claim
By Jacob Mattinson, Michael T. Graham and Todd Solomon on Sep 24, 2015
Posted In Benefit Controversies, Employee Benefits, Employment, Retirement Plans
On September 4, 2015, the U.S. Court of Appeals for the Seventh Circuit ruled in Fontaine v. Metropolitan Life Insurance Company that the Employee Retirement Income Security Act of 1974, as amended (ERISA), does not preempt an Illinois state insurance regulation that prohibits discretionary authority clauses in health and disability plan insurance policies. The Seventh...
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Expert Q&A on Same-sex Partner Benefits After the US Supreme Court’s Obergefell Decision
By Jacob Mattinson and Todd Solomon on Sep 17, 2015
Posted In Employee Benefits, Employment
In June 2015, the US Supreme Court ruled in Obergefell v. Hodges that same-sex couples may exercise the right to marry in all states and that states may not refuse to recognize a lawful same-sex marriage performed in another state based on the marriage’s same-sex character. Practical Law asked McDermott lawyers Todd Solomon and Jacob...
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Employee Benefits Implications of Supreme Court Decision on Same-Sex Marriage
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Jul 1, 2015
Posted In Health and Welfare Plans
On June 26, 2015, in Obergefell v. Hodges, the Supreme Court of the United States determined that it is unconstitutional for a state to ban same-sex couples from exercising the fundamental right to marry. As a result of this decision, all states are now required to permit same-sex couples to marry and to recognize same-sex...
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DOL Final Rule Prohibiting Discrimination against LGBT Individuals in Government Contracting Effective April 2015
By Brian Tiemann, Jacob Mattinson and Todd Solomon on May 12, 2015
Posted In Employment
“Final rule from the Department of Labor, effective as of April 2015, provides that federal contractors may not discriminate on the basis of sexual orientation and gender identity. The U.S. Equal Employment Opportunity Commission (EEOC) similarly takes the position that employers may not discriminate on the basis of sexual orientation or transgender status.” Read the...
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SEC No-Action Letter Permits Non-ERISA Retirement Plans to Issue Participant Fee Disclosures Without Violating Securities Laws
By McDermott Will & Emery, Brian Tiemann and Todd Solomon on Mar 26, 2015
Posted In Retirement Plans
The U.S. Securities and Exchange Commission (SEC) issued a no-action letter on February 18, 2015, that extends relief from SEC Rule 482 to sponsors of certain retirement plans exempt from ERISA. The relief permits sponsors of non-ERISA plans to follow final U.S. Department of Labor regulations for participant-level fee disclosures, provided the sponsor complies with...
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DOL Extends FMLA Spousal Leave Rights to Same-Sex Spouses in All States
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Mar 19, 2015
Posted In Employment
On February 23, 2015, the U.S. Department of Labor (DOL) Wage and Hour Division published its final rule regarding the definition of “spouse” under the Family and Medical Leave Act (FMLA). Specifically, the rule recognizes all lawful same-sex spouses for purposes of FMLA leave, regardless of the couple’s state of residence. This final rule takes...
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Supreme Court to Review Same-Sex Marriage Cases
By Brian Tiemann, Jacob Mattinson and Todd Solomon on Feb 6, 2015
Posted In Employment, Labor
The Supreme Court of the United States announced on January 16, 2015, that it would review four cases challenging the constitutionality of state laws banning same-sex marriage in Kentucky, Michigan, Ohio and Tennessee. The U.S. Court of Appeals for the Sixth Circuit ruled in November 2014 that the same-sex marriage bans in these states were...
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Seventh Circuit: Plaintiffs Lacked Standing to Challenge Tax Exemption for Ministerial Rental Allowances
By Joseph K. Urwitz, Mary K. Samsa, Ralph E. DeJong and Todd Solomon on Dec 18, 2014
Posted In Employment
An appellate court recently issued a favorable ruling for religious employers in a closely watched case relating to the ability of religious employers to provide tax-fee housing allowances to ministers. The court overturned a district court decision declaring unconstitutional Internal Revenue Code Section 107(2), which excludes from gross income a rental allowance paid to a...
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Developments Impacting Benefits for Same-Sex Spouses
By Brian Tiemann and Todd Solomon on Sep 2, 2014
Posted In Employment, Health and Welfare Plans
As federal and state agencies and courts further examine the implications of the Supreme Court of the United States’ ruling on same-sex marriage in U.S. v. Windsor, the laws and regulations governing employee benefits for employees’ same-sex spouses continue to be clarified. As a result, employers should monitor additional guidance as it is issued and continue...
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