We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 11-20 of 259

Owners of contributing employer to multiemployer pension plan liable for breach of fiduciary duty

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 30 2014

An ERISA fiduciary includes any person who exercises any authority or control over plan assets. If an ERISA fiduciary breaches his or her fiduciary

IRS proposes rule permitting deduction for local lodging expenses

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • June 27 2012

The Internal Revenue Service (IRS) has issued proposed regulations relating to the deductibility of lodging expenses incurred when not traveling away from home (i.e., local lodging expenses

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

Proposed regulations issued for excepted benefits

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 28 2014

The Departments of the Treasury, Labor, and Health and Human Services recently issued proposed regulations that generally expand the definition of

First spouse awarded survivor pension benefits

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 20 2013

From November 1978 through December 1991, an employee was covered by a pension fund. He married his first spouse in 1979, and the couple appear to

Retirement annuities: new IRS guidance

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 27 2012

There is a growing interest in making annuities available to retirees under defined contribution retirement plans, including 401(k) plans

COBRA election notice failure results in statutory damages

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • June 27 2012

The U.S. District Court for the District of New Jersey awarded a plaintiff statutory damages for a health plan administrator’s failure to provide her with a timely COBRA election notice

DOL updates Delinquent Filer Voluntary Compliance Program

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 29 2013

The Department of Labor (DOL) is statutorily authorized to assess civil penalties of up to $1,100 per day against plan administrators who fail to

Failure to notify participant that coverage is out of network may be a fiduciary breach

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 31 2014

The U.S. Court of Appeals for the Seventh Circuit, in an en banc decision, held that the husband of a deceased plan participant may continue with his

Guidance issued on ERISA 101(j) notice on underfunded defined benefit plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 28 2012

As sponsors of defined benefit plans are well aware, certain limitations are imposed on a defined benefit plan when a plan’s adjusted funding target attainment percentage is below 80 percent