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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

Now is the time to "pay or play"

Hodgson Russ LLP
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USA
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April 30 2013

Now is the Time to "Play or Pay." The so-called play-or-pay mandate becomes effective January 1, 2014. For calendar year plans, 2014 open enrollment

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

IRS issues final regulations regarding Affordable Care Act’s premium tax credit

Hodgson Russ LLP
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USA
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July 31 2012

On May 18, 2012, the IRS issued final regulations relating to the health insurance premium tax credit enacted as part of the Affordable Care Act

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

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

IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)

Hodgson Russ LLP
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USA
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August 29 2012

Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year

‘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