Minnesota's same-sex marriage law: effects on employers *

USA - May 17 2013
On Tuesday, May 14, 2013, Governor Dayton signed into law a bill legalizing same-sex marriage in Minnesota (H.F. 1054 and S.F. 925), effective August…

Co-authors: Jewelie A. Grape, Christina A. Sans.

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Long time separation does not equal divorce *

USA - March 13 2013
Most employers know that a married participant in a qualified retirement plan must name a spouse as beneficiary for at least a portion of the benefit…

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It pays to add a statute of limitations to your plan’s claims procedure *

USA - March 12 2013
ERISA requires that plans contain a reasonable claims procedure. Courts have generally required claimants to exhaust that claims procedure before…

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More on discounted stock options under Section 409A *

USA - March 12 2013
My colleague Jeff Cairns blogged about a recent court case confirming the IRS's position that discounted stock options can be considered…

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Target date retirement funds – tips for plan fiduciaries *

USA - March 6 2013
Many plan sponsors have selected so-called "target date" funds as the default investment under the plan sponsor's 401(k) or other qualified plan. A…

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