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MEWA held to be not fully insured under ERISA

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

When unrelated employers join together in an association or other group to purchase or arrange for health insurance, the association is defined as a "multiple employer welfare arrangement" or "MEWA" under the law

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

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

Interim final claims and appeals rules: enforcement safe harbors and model notices

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • August 31 2010

In our July 2010 Employee Benefits Developments we wrote about the recently issued Interim Final Rules Relating to Internal Claims and Appeals and External Review Processes

Asset sale exception to multiemployer withdrawal liability upheld

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 20 2011

Underfunded multiemployer pension plans assess "withdrawal liability" to a contributing employer if the employer ceases to contribute to the plan either wholly (a "complete withdrawal") or where there is a 70 percent or more reduction in contributions (a "partial withdrawal"

Circuit court upholds fiduciary exception to attorney-client privilege

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 29 2011

Plan fiduciaries should be aware that communications with benefit plan attorneys may not be privileged

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

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

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