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No ERISA Section 510 violations found in pair of Sixth Circuit cases

Hodgson Russ LLP
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USA
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February 28 2013

Section 510 of the Employee Retirement Income Security Act (ERISA) prohibits employers from retaliating or discriminating against participants in

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

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

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

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

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

Post-normal retirement date benefit accruals

Hodgson Russ LLP
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USA
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October 29 2010

Defined benefit plan administrators can find the rules dealing with benefit accruals and actuarial adjustment after normal retirement date are complex and confusing

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