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Results: 1-10 of 287

Prenuptial agreement not an effective waiver of spousal rights

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 30 2013

A recent decision by the U.S. Court of Appeals for the Eighth Circuit demonstrates the potential limitations of prenuptial agreements purporting to

$1.8m penalty assessed for COBRA notice violations

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 29 2013

The U.S. District Court for the Southern District of Indiana held that an employer was responsible for paying $1,852,000 in penalties for failing to

Employer breached fiduciary duty by allowing ineligible employee to enroll in plan

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 29 2013

The U.S. District Court for the Eastern District of Virginia held that an employer breached its fiduciary duty by misleading an employee regarding

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

Guidance issued on ERISA 101(j) notice on underfunded defined benefit plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 28 2012

As sponsors of defined benefit plans are well aware, certain limitations are imposed on a defined benefit plan when a plan’s adjusted funding target attainment percentage is below 80 percent

DOL updates Delinquent Filer Voluntary Compliance Program

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 29 2013

The Department of Labor (DOL) is statutorily authorized to assess civil penalties of up to $1,100 per day against plan administrators who fail to

Final rules: essential health benefits, cost-sharing, and actuarial value

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 31 2013

Beginning in 2014, non-grandfathered individual health insurance policies and policies issued to small employers must provide "essential health

IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 29 2012

Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year

Court finds former NFL player’s first wife is surviving spouse

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 31 2014

A recent decision by the U.S. Court of Appeals for the Third Circuit demonstrates once again the importance of divorcing your first spouse before you

Modification of discount rates not cutback for plan lump-sum benefits

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 31 2013

Mutual of New York's Insurance Company (MONY) sponsored a tax qualified defined benefit retirement plan and also an excess benefit plan, a defined