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Results: 1-10 of 287

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


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


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


$1.8m penalty assessed for COBRA notice violations
  • Hodgson Russ LLP
  • USA
  • August 29 2013

The U.S. District Court for the Southern District of Indiana held that an employer was responsible for paying $1,852,000 in penalties for failing to


Annual withdrawal liability payments calculated at highest contribution rate for all groups, excludes surcharge
  • Hodgson Russ LLP
  • USA
  • May 30 2014

Woodbridge Logistics, LLC was a contributing employer to a multiemployer pension fund prior to its withdrawal from the fund in February 2011


Fourth Circuit upholds expiration terms of stock option grants
  • Hodgson Russ LLP
  • USA
  • March 28 2012

In another case dealing with expired stock options, the U.S. Court of Appeals for the Fourth Circuit upheld a lower court’s dismissal of a former executive’s stock-option claim, ruling that his options properly expired under the terms of the company’s long-term incentive plan (LTIP) three months after his retirement


Court holds that plan may recoup overpayment of pension benefits
  • Hodgson Russ LLP
  • USA
  • 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


Third Circuit rules no fiduciary breach related to non-employee spouse’s decision to retire
  • Hodgson Russ LLP
  • USA
  • January 4 2011

A former Avaya, Inc employee and his wife sued Avaya under ERISA, alleging that the company breached its fiduciary duty to the couple as participant and beneficiary under the company's pension plan


IRS compliance check targets non-governmental 457(b) plans
  • Hodgson Russ LLP
  • USA
  • August 29 2013

Tax-exempt entities that sponsor Internal Revenue Code Section 457(b) plans may soon find compliance questionnaires from the Internal Revenue Service


Employer not penalized for failing to provide timely COBRA notice
  • Hodgson Russ LLP
  • USA
  • March 31 2014

The U.S. District Court for the Northern District of Iowa held that a family, mistakenly receiving almost a year's worth of free employer coverage