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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

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

401(k) plan fiduciaries possibly liable for stock fund mismanagement and excessive recordkeeping fees

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

In March 2010, we reported on a federal district court case in which the court ruled in favor of plan fiduciaries and the plan recordkeeper following the commencement of a lawsuit claiming mismanagement of unitized company stock funds and payment of excessive fees to the plan recordkeeper and the plan trustee

EBSA issues final regulations governing penalties relating to multi-employer plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 28 2010

The Department of Labor's Employee Benefits Security Administration (EBSA) has issued two final regulations relating to multi-employer plan operations

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

Teachers’ efforts to bring 403(b) plan lawsuits fall short

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 11 2011

In two different cases from two different regions of the country, teachers brought lawsuits to challenge alleged endorsement and kickback arrangements involving IRC 403(b) plans on the basis of fiduciary breaches

New COBRA subsidy rules

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 19 2010

The Temporary Extension Act of 2010 (TEA), signed into law by President Obama on March 2, 2010, includes a number of important changes to the COBRA premium subsidy provisions enacted as part of the American Recovery and Reinvestment Act of 2009 (ARRA

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

District court rules unambiguous plan language not trumped by SPD language

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 4 2011

A participant’s widow sued Diebold, Inc. after the company denied her claim for death benefits under a supplemental executive retirement plan (SERP) set up for her deceased husband