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De-risking on trial? U.S. Verizon litigation still active

Osler, Hoskin & Harcourt LLP
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USA
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April 11 2013

In our March 13 webinar on de-risking defined benefit pension plans, I stated that the U.S. litigation launched by a group of Verizon retirees

Do investment funds share their portfolio companies’ ERISA liability? A U.S. district court says no

Osler, Hoskin & Harcourt LLP
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USA
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November 12 2012

In 2007, the U.S. Pension Benefit Guaranty Corporation (PBGC) created a furor in the investment and employee benefits worlds when it issued an advisory opinion finding that a private equity fund that owned at least 80 of a portfolio company could be liable for the portfolio company’s plan termination underfunding under Title IV of the U.S. Employee Retirement Income Security Act (ERISA

Does your 401(k) plan have an investment policy statement? That's great, but do your fiduciaries follow it?

Osler, Hoskin & Harcourt LLP
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Canada
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May 4 2012

Although investment policy statements are not required by the U.S. Employee Retirement Income Security Act (ERISA), it is highly recommended that every 401(k) plan have one

Have you assumed pension termination liability? Long arm of the U.S. PBGC reaches non-U.S. parent

Osler, Hoskin & Harcourt LLP
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Canada, USA
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April 20 2012

One of the most difficult rules for our non-U.S. based clients to accept is controlled group liability for plan termination under Title IV of the Employee Retirement Income Security Act of 1974, as amended (ERISA

How do you handle U.S. plan document requests? Fifth Circuit finds broad fiduciary responsibility

Osler, Hoskin & Harcourt LLP
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Canada
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October 20 2011

If you are like most 401(k) or pension plan administrators, you have procedures for participants to request plan documents and forms

Are you amending your 401(k) or pension plan? A court reminds us to "do it right" or else

Osler, Hoskin & Harcourt LLP
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Canada
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August 3 2011

A recent decision provided a wake up call for plan sponsors and plan committees: the court set aside a plan amendment in an ongoing challenge to the elimination of Nabisco stock as an investment choice in the RJR Tobacco plan

Do your plan communications mislead participants? The United States Supreme Court explains their remedies

Osler, Hoskin & Harcourt LLP
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USA
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June 6 2011

Plan fiduciaries and ERISA litigators got a few surprises in a recent United States Supreme Court decision on whether participants can be awarded benefits promised to them in plan communications, but not in the plan document

U.S. Supreme Court rules on remedies for deficient plan communications

Osler, Hoskin & Harcourt LLP
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USA
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June 2 2011

The U.S. Supreme Court does not often issue decisions interpreting the Employee Retirement Income Security Act (ERISA), so when the Justices speak, the issues are significant

Can 401(k) and pension plans still be disqualified? IRS and the Tax Court remind us that they can

Osler, Hoskin & Harcourt LLP
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USA
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April 11 2011

There have been some well known cases in which qualified plans were disqualified retroactively by the IRS for less than major violations of the rules

Court holds that purchasers of U.S. assets may step into ERISA liability: some negotiation tips for buyers

Osler, Hoskin & Harcourt LLP
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European Union
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February 16 2011

In many asset sales, buyers expressly state that they are not assuming any liability for pre-closing benefit plan operations