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Results: 1-10 of 186

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

Post-distribution enforcement of benefit waivers not preempted by ERISA

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

In 2009, plan administrators generally applauded a decision by the U.S. Supreme Court holding that ERISA requires distribution of benefits to the

Duty of prudence applies to decision to offer employer stock as investment option; fiduciaries not required to disclose nonpublic information concerning employer stock

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

In an appeal, the Eleventh Circuit was asked to answer (1) whether ERISA requires fiduciaries of an eligible individual account plan that offers

Now is the time to "pay or play"

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

Now is the Time to "Play or Pay." The so-called play-or-pay mandate becomes effective January 1, 2014. For calendar year plans, 2014 open enrollment

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

Agencies issue regulations regarding 90-day waiting period for group health plans

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

The Departments of Health and Human Services, Labor, and the Treasury issued proposed regulations regarding the Patient Protection and Affordable

Administrative Tip: QDROs and Fee Disclosures

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

We are quickly approaching the first anniversary of participant fee disclosures being required to be provided for ERISA-covered defined

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

Offering retail-class investment fund options can trigger breach of fiduciary duties

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

The Court of Appeals for the Ninth Circuit recently affirmed the ruling of a federal district court that fiduciaries for a 401(k) plan were

Second Circuit revisits application of Moench presumption

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

"What does the plan document say?," is a popular refrain heard from ERISA attorneys. That, it turns out, is the same question the Second Circuit