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Results: 1-10 of 259

Prenuptial agreement not an effective waiver of spousal rights

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • September 30 2013

A recent decision by the U.S. Court of Appeals for the Eighth Circuit demonstrates the potential limitations of prenuptial agreements purporting to

Court holds that plan may recoup overpayment of pension benefits

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

The district court for the District of Massachusetts held that a multiemployer pension plan may recoup the overpayment of benefits, notwithstanding the participant’s intervening bankruptcy

Discounted stock options subject to Section 409A penalties

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 30 2013

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation

Employer breached fiduciary duty by allowing ineligible employee to enroll in plan

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

The U.S. District Court for the Eastern District of Virginia held that an employer breached its fiduciary duty by misleading an employee regarding

Withdrawal liability from multiemployer plan and alter-ego liability

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

Because of the severe underfunding in many multiemployer defined benefit funds, we are seeing increased collection activities by these funds to

Guidance on HRAs and other employer payment plans

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • November 26 2013

Under ACA for 2014. The Treasury and Department of Labor recently published guidance on the application of the Affordable Care Act Market Reforms on

U.S. Department of Labor releases final rule revising procedures for filing and processing prohibited transaction exemptions under ERISA

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 21 2011

The U.S. Department of Labor (DOL) has issued revised rules under which applicants may request an administrative exemption from the restrictions on prohibited transactions under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code

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

Fifth Circuit upholds administrator’s decision denying SERP benefits for violation of non-compete provision

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

Affirming a lower court decision, the U.S. Court of Appeals for the Fifth Circuit held that a former executive of a pharmaceutical company will not

Finally! IRS provides final play-or-pay guidance

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • March 17 2014

On February 11, 2014, the IRS released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also