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Results: 1-10 of 101

Post-normal retirement date benefit accruals

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • October 29 2010

Defined benefit plan administrators can find the rules dealing with benefit accruals and actuarial adjustment after normal retirement date are complex and confusing

Divorce settlement does not trump beneficiary designation

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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

Retroactive amendment to nonqualified plan upheld

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • October 29 2010

A recent New York federal court decision illustrates the authority an employer can retain to amend material provisions of nonqualified plans in ways that could not be done in a qualified plan

IRS issues important reminders for retirement plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 15 2011

The Internal Revenue Service (IRS) recently issued three reminders addressing the new submission period for determination letter and other rulings, fee changes, and certain corrections through the IRS's Voluntary Correction Program (VCP

Recent cases involving beneficiary designations

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 29 2010

Two recent cases are instructive when it comes to determining the validity of beneficiary designations

Requirement of employment on date of payment defeats accrual of bonus payment

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 25 2010

In a chief counsel advice memorandum, the IRS reviewed the proper treatment of accrual of a bonus payment

Same-sex domestic partner policy does not discriminate against opposite-sex couples

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 15 2011

Reversing a decision by the Westchester County Human Rights Commission, a New York appeals court recently held that a policy adopted by a local Board of Cooperative Educational Services (BOCES) to offer health care to same-sex domestic partners did not unlawfully discriminate against opposite-sex domestic partners

Legal challenges to health care reform continue to work through the courts

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 15 2011

In late January, a district court in Florida ruled that the Patient Protection and Affordable Care Act (PPACA) is unconstitutional

Stock drop case of the month

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 30 2010

A federal trial court recently ruled that an employerplan sponsor did not breach its fiduciary duties by continuing to offer company stock in its 401(k) plan even as the share price dropped

Effective date of loss of grandfathered status

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 8 2011

The FAQs clarify that if a plan adopts an amendment that causes it to lose its grandfathered status, the effective date of the loss of status will be the effective date of the amendment