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Businesses under common control jointly and severally liable for ERISA withdrawal

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • July 24 2009

Plaintiff Unite National Retirement Fund, a multiemployer employee pension plan (the Plan), brought an action for withdrawal liability, pursuant to Sections 4201 through 4225 and 4301 of the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendments Act of 198 (MPPAA), against Ariela USA, Inc

Court finds plaintiff's new evidence insufficient to satisfy PSLRA pleading requirements

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • October 12 2012

In a securities fraud action, a Colorado district court denied a plaintiff employees’ retirement plan’s motion for relief from a final judgment that dismissed the plaintiff’s original complaint because it did not satisfy the pleading requirements of the Private Securities Litigation Reform Act (PSLRA

IRS will recognize all marriages of same-sex couples if valid where performed

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is

Supreme Court clarifies individual participant’s right to seek relief for fiduciary breach under ERISA

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 22 2008

On February 20, 2008, the U.S. Supreme Court issued its decision in LaRue v. DeWolff, Boberg & Associates, Inc. (“LaRue”

Court finds private equity portfolio company may have liability for withdrawal by another portfolio company

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • August 16 2013

The US Court of Appeals for the First Circuit recently delivered a potentially far-reaching decision for the private equity industry. In a case which

Liability for late transfer of 401(k) contributions not a “unique” situation

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • January 23 2009

In Chao v. Unique Manufacturing Co., a federal district court determined that a business consultant brought in to run a distressed company was a fiduciary to the company’s 401(k) plan and liable for the failure to transfer employee 401(k) contributions to the plan

Supreme Court rules summary plan descriptions are not "terms" under ERISA

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • May 20 2011

On May 16, the U.S. Supreme Court issued its long-awaited opinion in the case of Cigna Corp. v. Amara

Defense of Marriage Act ruling has multiple effects on benefit plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 28 2013

On June 26, the US Supreme Court ruled in United States v. Windsor that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional

Failure to provide COBRA notice tolls statute of limitations

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 16 2011

Under the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA), an employer that sponsors a group health plan is generally required to provide an employee with a right to continue healthcare coverage after the employee’s termination of employment

Executive’s responsibility for SEC filings may be grounds for rule 10b-5 liability

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 22 2008

A federal district court denied defendant’s motion for summary judgment in a Securities and Exchange Commission enforcement action seeking civil penalties for claims that the defendant, the former President and COO of a public company, violated Section 10(b) of the Securities Exchange Act of 1934 in connection with the Company’s failure to disclose, among other things, the company’s practice of backdating stock options in its 2002 Form 10-K