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Requirement of employment on date of payment defeats accrual of bonus payment

Hodgson Russ LLP
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USA
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March 25 2010

In a chief counsel advice memorandum, the IRS reviewed the proper treatment of accrual of a bonus payment

DOL fact sheet proposes expanded fiduciary definition

Hodgson Russ LLP
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USA
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March 25 2010

The Employee Retirement Income Security Act (ERISA) was adopted in 1974, and in 1975 the DOL issued a regulation dealing with the definition of a "fiduciary" under the statute

IRS issues guidance on HEART Act provisions

Hodgson Russ LLP
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USA
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March 25 2010

In Notice 2010-15, the Internal Revenue Service (IRS) provides much-needed guidance on certain provisions of the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act

ESOP permitted to end company stock investment at separation

Hodgson Russ LLP
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USA
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May 28 2010

An employee stock ownership plan (ESOP) was operated and ultimately amended to eliminate company stock from a participant's account once the participant separated from service with the company

DOL expands prohibited transaction exemption for litigation

Hodgson Russ LLP
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USA
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August 31 2010

The DOL has expanded an earlier prohibited transaction class exemption related to the settlement of claims by a plan against an individual or entity that is a party in interest with respect to the plan

Interim final claims and appeals rules: enforcement safe harbors and model notices

Hodgson Russ LLP
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USA
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August 31 2010

In our July 2010 Employee Benefits Developments we wrote about the recently issued Interim Final Rules Relating to Internal Claims and Appeals and External Review Processes

Final rule issued on timing and order of QDROs

Hodgson Russ LLP
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USA
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August 31 2010

The DOL recently issued a final rule providing guidance on the timing and ordering of domestic relations orders (DROs) under the Employee Retirement Income Security Act of 1974 (ERISA

Stock-drop case developments of interest

Hodgson Russ LLP
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USA
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August 31 2010

Two new, noteworthy stock-drop decisions were recently published

Third Circuit rules on whistleblower protection and informal complaints

Hodgson Russ LLP
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USA
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August 31 2010

Employees are protected under Section 510 of ERISA from discharge, discipline, or other discrimination based on the employee's testimony or participation in any "inquiry or proceeding" related to compliance or enforcement of ERISA obligations

No ERISA breach for failing to inform dying participant of optional plan benefit

Hodgson Russ LLP
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USA
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August 31 2010

A recent district court case demonstrates how important it is for employers to maintain summary plan descriptions (SPDs) that clearly and unambiguously describe benefits available under their welfare benefit plans

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