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The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit

Hodgson Russ LLP
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USA
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December 21 2011

On October 11, 2011, the Trade Adjustment Assistance Extension Act was signed into law

Court denies ERISA claims involving a plan sponsor’s imprudent investment decisions

Hodgson Russ LLP
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USA
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March 29 2013

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

Withdrawal liability exemption under asset sale more difficult in Second Circuit

Hodgson Russ LLP
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USA
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July 31 2012

In 2007, HOP Energy, LLC sold the operating assets of its subsidiary, Madison Oil, to Approved Oil Company

Short-term second spouse prevails as beneficiary over children from prior marriage

Hodgson Russ LLP
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USA
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February 28 2012

This dispute stems from a common scenario: a 401(k) plan participant names his children from a prior marriage as his beneficiaries, remarries without changing his beneficiary designation, then dies, resulting in a predictable battle between the second wife and the deceased participant’s children over entitlement to the participant’s plan benefits

409a provisions create uncertainty in plan document

Hodgson Russ LLP
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USA
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January 4 2011

As our readers are probably very aware, Internal Revenue Code 409A requires that payments to "specified employees" which are triggered by a separation from service must be delayed for a period of six months from the date of separation

No fiduciary breach where ESOP trustee was not acting in his fiduciary capacity

Hodgson Russ LLP
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USA
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August 29 2012

Pursuing a claim for breach of fiduciary duty against an individual necessarily involves the claimant establishing that the individual’s breach was committed while acting in his or her fiduciary capacity

2013 inflation-adjusted limits for health savings accounts

Hodgson Russ LLP
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USA
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July 31 2012

New inflation-adjusted limits for contributions, deductibles, and out-of-pocket expenses for health savings accounts (HSAs) have been released by the Internal Revenue Service (IRS

7th Circuit holds ERISA’s anti-retaliation provision covers informal complaints

Hodgson Russ LLP
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USA
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November 29 2012

ERISA Section 510 makes it unlawful to take retaliatory action “against a person because he has given information or has testified or is about to testify in any inquiry or proceeding relating to” ERISA

Employer has successor liability for retiree medical benefits

Hodgson Russ LLP
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USA
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July 31 2012

The Court of Appeals for the Sixth Circuit recently affirmed the decision of a federal trial court that an employer-defendant is liable as a successor under collective bargaining agreements (CBAs) for certain vested retiree health care benefits, even though the employer was never a party to those CBAs

Divorce settlement does not trump beneficiary designation

Hodgson Russ LLP
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USA
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March 25 2010

A decedent’s ex-wife, named as beneficiary under her decedent ex-husband’s 401(k) plan, was entitled to his plan benefits, the U.S. District Court for the District of Massachusetts ruled

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