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Results: 1-10 of 248

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

District court unimpressed by claim of “People’s Court” decision on divorce

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

A Maryland District Court charged with deciding whether a retired union worker's first wife was entitled to spousal benefits in her ex-husband's

Proposed regulations issued for excepted benefits

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

The Departments of the Treasury, Labor, and Health and Human Services recently issued proposed regulations that generally expand the definition of

Delay dooms disability claim

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

The U.S. District Court for the District of Massachusetts held that a participant could not pursue her claim for benefits because she failed to

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

Discounted stock options subject to Section 409A penalties

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

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

Supreme Court upholds plan limitation period

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

In Heimeshoff v. Hartford Life & Accident Insurance Co., the U.S. Supreme Court unanimously upheld an ERISA long-term disability plan's limitation

Contingent event benefit constitutes early retirement subsidy for purposes of QDRO

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • June 28 2013

As part of a divorce settlement, a participant in a defined benefit retirement plan and his spouse entered into a qualified domestic relations order

Private equity fund deemed trade or business

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

The Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendment Act of 1980 (MPPAA), imposes