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: 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

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

IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • 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

Plan sponsor allowed to reform plan to correct scrivener’s error

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • October 29 2010

A federal appeals court recently ruled that Verizon Communications should be allowed to reform its cash balance pension plan to fix a scrivener’s error that could have cost Verizon $1.67 billion yes, $1.67 billion

Asset sale exception to multiemployer withdrawal liability upheld

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 20 2011

Underfunded multiemployer pension plans assess "withdrawal liability" to a contributing employer if the employer ceases to contribute to the plan either wholly (a "complete withdrawal") or where there is a 70 percent or more reduction in contributions (a "partial withdrawal"

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

PBGC provides a single premium date for flat and variable rate premiums for large plans and provides additional time for small plans to calculate variable rate premiums

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

Following on a proposed regulation issued last year, the Pension Benefit Guaranty Corporation (PBGC) finalized one component of the proposed rule

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

Long legal journey of case defining meaning of partial termination may have come to a close

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

After 18 years, the district court in the District of Illinois ruled that a partial termination of a 401(k) plan did not occur. Household

Tussey v. ABB, Inc.: court rules on various 401(k) plan fiduciary issues

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

The Eighth Circuit Court of Appeals decided a case in which it addressed a variety of fiduciary breaches alleged by employees participating in an