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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

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"

Treasury, IRS seek public input and comment on health care reform shared responsibility provisions

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

Under health care reform, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment

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

Technical Release extends claims and appeals non-enforcement grace period for certain provisions

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

The Department of Labor (DOL) recently issued Technical Release 2011-01, extending the non-enforcement period relating to certain interim procedures for internal claims and appeals under the Patient Protection and Affordable Care Act (PPACA

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

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

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

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