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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

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

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

Contingent event benefit constitutes early retirement subsidy for purposes of QDRO

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • June 28 2013

As part of a divorce settlement, a participant in a defined benefit retirement plan and his spouse entered into a qualified domestic relations order

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

ERISA does not preempt shareholder derivative action for ESOP participants

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

Mattingly Foods, Inc. was a corporation that distributed food and restaurant products throughout the State of Ohio. Mattingly maintained an employee

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"

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

Regulatory authorities to make IRA rollovers an examination priority for the financial industry in 2014

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

A rollover, including an individual retirement account (IRA) rollover, is a mechanism by which participants in qualified retirement plans (e.g

Retired executives win reinstatement of terminated SERP benefits

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

Three retired executives of Bausch & Lomb Inc. have won a district court battle to reinstate their supplemental executive retirement plan (SERP