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Acquired employees were properly denied shutdown benefits

Hodgson Russ LLP
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USA
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May 31 2012

Acquisitions and the offer of transition benefits for acquired employees under a seller’s plans can be tricky

Discounted stock options subject to Section 409A penalties

Hodgson Russ LLP
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USA
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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

Second Circuit revisits application of Moench presumption

Hodgson Russ LLP
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USA
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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

Rental property sufficient to find personal liability for multiemployer plan withdrawal

Hodgson Russ LLP
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USA
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April 30 2013

Messina Trucking was a contributing employer to the Central States, Southeast and Southwest Areas Pension Fund. In October 2007, Messina Trucking

Withdrawal liability exemption under asset sale more difficult in Second Circuit

Hodgson Russ LLP
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USA
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July 31 2012

In 2007, HOP Energy, LLC sold the operating assets of its subsidiary, Madison Oil, to Approved Oil Company

Court holds that plan may recoup overpayment of pension benefits

Hodgson Russ LLP
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USA
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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

Short-term second spouse prevails as beneficiary over children from prior marriage

Hodgson Russ LLP
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USA
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February 28 2012

This dispute stems from a common scenario: a 401(k) plan participant names his children from a prior marriage as his beneficiaries, remarries without changing his beneficiary designation, then dies, resulting in a predictable battle between the second wife and the deceased participant’s children over entitlement to the participant’s plan benefits

District Court holds that insurer breached fiduciary duty when crediting below market interest to retained asset accounts

Hodgson Russ LLP
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USA
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April 27 2012

Unum Life Insurance Company of America issued group life insurance policies to two employers

ERISA does not preempt shareholder derivative action for ESOP participants

Hodgson Russ LLP
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USA
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March 29 2013

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

Court denies ERISA claims involving a plan sponsor’s imprudent investment decisions

Hodgson Russ LLP
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USA
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March 29 2013

A group of participants in the Bank of America (BOA) 401(k) and pension plans commenced a lawsuit alleging BOA engaged in prohibited transactions and

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