Search results

Order by most recent / most popular / relevance

Results: 1-10 of 180

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

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

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

With the issuance of Rev. Proc. 2013-12, the Internal Revenue Service (IRS) updated the Employee Plans Compliance Resolution System (EPCRS). There