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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

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

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

Inherited IRAs exempt from bankruptcy estate? Maybe; maybe not

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

What is an inherited IRA?

Supreme Court overturns “one-strike-and-you’re-out” ruling

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

In 1998, the U.S. Supreme Court decision in Firestone Tire & Rubber Co. v. Bruch (489 U.S. 101) firmly established the principle that a plan administrator’s interpretation of a plan’s provisions will receive judicial deference as long as the plan reserves to the administrator the discretionary authority to interpret the plan

A steady diet of stock drop cases

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

Federal courts continue to process a steady diet of so-called "stock-drop" cases generally involving plaintiff claims of fiduciary breaches related to a significant drop in the share value of employer stock held as an investment in a retirement plan such as a 401(k) plan

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

Arbitration in multi-employer withdrawal liability disputes must be pursued timely

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

A recent case serves as a reminder to employers that arbitration of disputes of withdrawal liability of the Multi-employer Pension Plan Amendments Act of 1980 (MPPAA) must be pursued in a timely manner or the employer may have no recourse

IRS issues 401(k) plan compliance questionnaire

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

In May, the IRS issued a 401(k) compliance check questionnaire to a sample set of 1,200 plan sponsors

Unpaid employer contributions are plan assets

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

In the face of financial difficulties, numerous challenges confront a business owner