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Employer breached fiduciary duty by allowing ineligible employee to enroll in plan

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

The U.S. District Court for the Eastern District of Virginia held that an employer breached its fiduciary duty by misleading an employee regarding

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

Final rules: essential health benefits, cost-sharing, and actuarial value

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 31 2013

Beginning in 2014, non-grandfathered individual health insurance policies and policies issued to small employers must provide "essential health

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

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

Fifth Circuit upholds administrator’s decision denying SERP benefits for violation of non-compete provision

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

Affirming a lower court decision, the U.S. Court of Appeals for the Fifth Circuit held that a former executive of a pharmaceutical company will not

Withdrawal liability exemption under asset sale more difficult in Second Circuit

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 31 2012

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

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

MEWA held to be not fully insured under ERISA

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • April 15 2011

When unrelated employers join together in an association or other group to purchase or arrange for health insurance, the association is defined as a "multiple employer welfare arrangement" or "MEWA" under the law

IRS issues list of required modifications

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 21 2011

In connection with issuance of guidance on applications for opinion letters by sponsors of certain pre-approved plans (master and prototype plans) the Internal Revenue Service (IRS) has issued an updated listing of required modifications (LRMs), which reviewers use to determine whether the submitted documents comply with new law and regulation requirements