Search results

Order by most recent / most popular / relevance

Results: 1-10 of 10

PBGC properly denied shutdown benefits

Hodgson Russ LLP
-
USA
-
March 29 2013

Eveleth Mines, LLC operated a taconite pellet production plant used in the production of iron and steel. In 2003, Eveleth saw a huge reduction in its

IRS addresses wage recharacterization in expense reimbursement plans

Hodgson Russ LLP
-
USA
-
November 29 2012

The IRS recently issued a revenue ruling explaining that expense reimbursement arrangements that recharacterize taxable wages as nontaxable reimbursements do not satisfy the business connection requirement for accountable plans

Health care reform guidance on the play-or-pay mandate

Hodgson Russ LLP
-
USA
-
September 28 2012

Late last month, the federal agencies responsible for the administration and enforcement of the Affordable Care Act issued guidance in the form of Notices 2012-58 (issued by the IRS) and 2012-59 (issued by the Department of Labor, the Department of Health and Human Services, and the Treasury

Court of Appeals holds that union may be required to reimburse employer for withdrawal liability associated with multiemployer plan

Hodgson Russ LLP
-
USA
-
May 31 2012

The U.S. Court of Appeals for the Sixth Circuit has held that a provision in a collective bargaining agreement (CBA) requiring the union to indemnify the employer for any withdrawal liability resulting from the employer withdrawing from a multiemployer plan was enforceable

Fourth Circuit upholds expiration terms of stock option grants

Hodgson Russ LLP
-
USA
-
March 28 2012

In another case dealing with expired stock options, the U.S. Court of Appeals for the Fourth Circuit upheld a lower court’s dismissal of a former executive’s stock-option claim, ruling that his options properly expired under the terms of the company’s long-term incentive plan (LTIP) three months after his retirement

Stock option claim may go forward despite release of claims on termination

Hodgson Russ LLP
-
USA
-
March 28 2012

An Illinois court recently allowed a stock-option claim by two former employees to go forward even though one of the employees signed a release of claims at the time of his termination

Additional guidance on new IRS Settlement Program for misclassified workers

Hodgson Russ LLP
-
USA
-
December 21 2011

Employer misclassification of employees as independent contractors continues to attract the attention of the Internal Revenue Service (IRS) and the U.S. Department of Labor (DOL

DOL reviewing electronic disclosures for participants

Hodgson Russ LLP
-
USA
-
July 8 2011

In an announcement issued in the April 7, 2001, Federal Register, the DOL issued a request for information in connection with its review of the use of electronic media to provide employee plan participants with required notices and other disclosures

EFAST2: all-electronic filing system is coming

Hodgson Russ LLP
-
USA
-
June 29 2010

The DOL has issued a set of Q&As on its website to address the new electronic filing requirements that apply to the filing of Form 5500

Early retirement incentive program discriminates against older workers

Hodgson Russ LLP
-
USA
-
June 29 2010

The U.S. District Court of Minnesota recently held that the Minnesota Department of Corrections’ (DOC) early retirement program violated the Age Discrimination in Employment Act (ADEA