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Results: 1-10 of 149

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"

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

Owners of contributing employer to multiemployer pension plan liable for breach of fiduciary duty

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

An ERISA fiduciary includes any person who exercises any authority or control over plan assets. If an ERISA fiduciary breaches his or her fiduciary

Recent cases involving beneficiary designations

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

Two recent cases are instructive when it comes to determining the validity of beneficiary designations