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Results: 1-10 of 158

Reduction in “banked hours” violates the ERISA anti-cutback rules

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

A union was formed through the merger of four former local unions. After the merger, the local unions' employee benefits plans and related pension

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

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

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

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

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

Notice 2012-59 90 day waiting period limitation

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

For plan years beginning on or after January 1, 2014, a group health plan or health insurance issuer may not use a waiting period that exceeds 90 days

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

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