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Notice 2012-58 play-or-pay
- Hodgson Russ LLP
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- USA
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- September 28 2012
Under Section 4980H of the Code, an “applicable large employer” (i.e., an employer with 50 or more full-time employees, including full-time equivalent employees) will pay a penalty for any month if at least one of its full-time employees is certified as having enrolled for that month in a qualified health plan through an exchange for which premium or cost-sharing assistance is allowed or paid and either (1) the employer fails to offer to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage or (2) the employer offers its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage but that coverage is not affordable or does not provide minimum value
IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)
- Hodgson Russ LLP
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- USA
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- August 29 2012
Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year
PBGC asserts liability against foreign control group member
- Hodgson Russ LLP
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- USA
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- May 31 2012
Under the Employee Retirement Income Security Act of 1974 (ERISA), members of a control group of entities are jointly and severally liable for certain liabilities related to underfunded defined benefit plans
Profit-sharing contribution required for employee on FMLA leave
- Hodgson Russ LLP
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- USA
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- February 11 2011
The District Court for the District of Columbia ruled that a legal secretary's employer violated the ERISA when it refused to make a year-end contribution to her account in the firm's profit-sharing plan while she was on medical leave under the Family Medical Leave Act (FMLA
Employee not entitled to COBRA penalties
- Hodgson Russ LLP
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- USA
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- March 29 2013
The Eighth Circuit Court of Appeals upheld a district court's ruling that a terminated employee who did not receive timely COBRA notices was not
Same-sex domestic partner policy does not discriminate against opposite-sex couples
- Hodgson Russ LLP
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- USA
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- 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
Court upholds ESOP’s use of year-old valuation to process distributions
- Hodgson Russ LLP
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- USA
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- January 4 2011
A federal trial court in New York recently ruled that the sponsor of an employee stock ownership plan (ESOP) did not breach its ERISA fiduciary duties when it used a June 30, 2008 valuation of the company stock to process a distribution in June 2009 to participants whose account values were under $1,000
IRS issues notice regarding nondiscrimination rule for insured plans
- Hodgson Russ LLP
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- USA
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- November 29 2010
The IRS issued Notice 2010-63 inviting public comments on the application of rules prohibiting insured group health plans from discriminating in favor of highly compensated individuals (HCIs
Estate may sue to enforce waiver and recover 401(k) benefits
- Hodgson Russ LLP
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- USA
- -
- May 31 2012
Although a deceased participant’s benefit in a 401(k) plan must be distributed to an ex-wife despite a prior waiver of her rights to the benefit, the U.S. Court of Appeals for the Third Circuit ruled that the participant’s estate may subsequently sue the ex-wife for recovery of the distributions
Employer has successor liability for retiree medical benefits
- Hodgson Russ LLP
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- USA
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- July 31 2012
The Court of Appeals for the Sixth Circuit recently affirmed the decision of a federal trial court that an employer-defendant is liable as a successor under collective bargaining agreements (CBAs) for certain vested retiree health care benefits, even though the employer was never a party to those CBAs
Current Search
- Jurisdiction - USA
- Workarea - Employee Benefits & Pensions
- Author - Arthur A. Marrapese III
- Author - Richard W. Kaiser
- Author - Anita Costello Greer
- Author - Michael J. Flanagan