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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

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

Recent cases involving beneficiary designations

Hodgson Russ LLP
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USA
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September 29 2010

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

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

‘Full and fair’ ERISA review required for top-hat plan claim

Hodgson Russ LLP
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USA
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February 28 2012

An executive who was denied severance and incentive award benefits after she resigned for “good reason” following a company merger may pursue her claim for benefits under a Massachusetts district court ruling that the plan administrator failed to provide a full and fair review of her claim, as required by the Employee Retirement Income Security Act of 1974 (ERISA

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

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

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

409a provisions create uncertainty in plan document

Hodgson Russ LLP
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USA
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January 4 2011

As our readers are probably very aware, Internal Revenue Code 409A requires that payments to "specified employees" which are triggered by a separation from service must be delayed for a period of six months from the date of separation

No fiduciary breach where ESOP trustee was not acting in his fiduciary capacity

Hodgson Russ LLP
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USA
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August 29 2012

Pursuing a claim for breach of fiduciary duty against an individual necessarily involves the claimant establishing that the individual’s breach was committed while acting in his or her fiduciary capacity

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