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Rental property sufficient to find personal liability for multiemployer plan withdrawal

Messina Trucking was a contributing employer to the Central States, Southeast and Southwest Areas Pension Fund. In October 2007, Messina Trucking

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation

Now is the Time to "Play or Pay." The so-called play-or-pay mandate becomes effective January 1, 2014. For calendar year plans, 2014 open enrollment

"What does the plan document say?," is a popular refrain heard from ERISA attorneys. That, it turns out, is the same question the Second Circuit

With the increasing popularity of target date retirement funds as an investment option in individual account retirement plans (e.g., 401(k) plans

The Departments of Labor, Health, and Human Services and the Treasury have once again issued a set of FAQs regarding the implementation of the

A group of participants in the Bank of America (BOA) 401(k) and pension plans commenced a lawsuit alleging BOA engaged in prohibited transactions and

The Eighth Circuit Court of Appeals upheld a district court's ruling that a terminated employee who did not receive timely COBRA notices was not

Mattingly Foods, Inc. was a corporation that distributed food and restaurant products throughout the State of Ohio. Mattingly maintained an employee

Under the privacy and security provisions of the Health Insurance Portability and Accountability Act (HIPAA) "covered entities," including employer