Contact Information

  • One Battery Park Plaza
    New York, NY 10004 US
Tel: 212-574-1679
Fax: 212-901-2110

S. John Ryan

Partner

Publications

DateTitle
June 4, 2013
Spring 2013
March 14, 2013
June 27, 2012
February 22, 2012
Annexed is a memorandum on the New ERISA Section 408(b)(2) Regulation. If you have any questions or comments, please contact your primary attorney at Seward & Kissel LLP.
January 26, 2012

As you may recall, ERISA clients and investors often request information from you in order to complete their Form 5500.  Attached is a memorandum that outlines the Form 5500 Schedule C reporting obligations that typically affect an investment manager with ERISA clients and/or investors.  Note that this reporting obligation affects all investment managers with ERISA clients/investors regardless of the plan assets status of their funds.  The attached memorandum includes model disclosures you may use to provide your ERISA clients/investors with Schedule C information; we find it is often simpler to provide all ERISA clients/investors with a uniform disclosure rather than responding to each individual request. If you have any questions or comments, please contact your attorney at Seward & Kissel LLP.

Fall 2011
May 10, 2011
December 17, 2010
On December 16, 2010, Congress passed a bill that, in addition to preventing an anticipated rise in income tax rates, will amend the estate, gift and GST tax rules in 2011 and 2012, the effects of which are discussed in the following bulletin.
November 16, 2010
May 14, 2010
January 1, 2010
February 24, 2009
October 3, 2008
August 10, 2006
A memorandum summarizing important changes to ERISA's 25% test and other ERISA provisions.
August 25, 2005
June 28, 2005

Education

  • J.D., New York Law School, 1987
  • LL.M., Boston University School of Law, 1988
  • B.A., The University of the South, 1982

Bar Admissions

  • New Jersey
  • New York