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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

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

Failure to request arbitration bars challenge to withdrawal liability assessment

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 28 2014

A collective bargaining agreement required that an employer contribute to both a multiemployer fringe benefit fund and to a multi-employer pension

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

Failure to comply with section 204(h) notice requirement in cash balance conversion does not result in monetary relief

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

Solvay Chemicals Inc. converted its traditional defined benefit plan into a cash balance plan. To comply with the requirements of ERISA Section

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

COBRA election notice failure results in statutory damages

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • June 27 2012

The U.S. District Court for the District of New Jersey awarded a plaintiff statutory damages for a health plan administrator’s failure to provide her with a timely COBRA election notice

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

IRS issues list of required modifications

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 21 2011

In connection with issuance of guidance on applications for opinion letters by sponsors of certain pre-approved plans (master and prototype plans) the Internal Revenue Service (IRS) has issued an updated listing of required modifications (LRMs), which reviewers use to determine whether the submitted documents comply with new law and regulation requirements

‘Full and fair’ ERISA review required for top-hat plan claim

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

An executive who was denied severance and incentive award benefits after she resigned for “good reason” following a company merger may pursue her claim for benefits under a Massachusetts district court ruling that the plan administrator failed to provide a full and fair review of her claim, as required by the Employee Retirement Income Security Act of 1974 (ERISA