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Results: 1-10 of 259

Final rules: essential health benefits, cost-sharing, and actuarial value

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 31 2013

Beginning in 2014, non-grandfathered individual health insurance policies and policies issued to small employers must provide "essential health

Failure to comply with section 204(h) notice requirement in cash balance conversion does not result in monetary relief

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

Solvay Chemicals Inc. converted its traditional defined benefit plan into a cash balance plan. To comply with the requirements of ERISA Section

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

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

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

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

Acquired employees were properly denied shutdown benefits

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 31 2012

Acquisitions and the offer of transition benefits for acquired employees under a seller’s plans can be tricky

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

Annual withdrawal liability payments calculated at highest contribution rate for all groups, excludes surcharge

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

Woodbridge Logistics, LLC was a contributing employer to a multiemployer pension fund prior to its withdrawal from the fund in February 2011

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