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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


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


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


Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife
  • Hodgson Russ LLP
  • USA
  • November 29 2012

Confirming for plan sponsors the importance of maintaining and following plan procedures, the U.S. Court of Appeals for the Tenth Circuit upheld a 2010 decision by an Oklahoma district court that a 401(k) plan administrator did not abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife


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


Supplemental life insurance benefit denied because evidence of insurability condition not met
  • Hodgson Russ LLP
  • USA
  • March 28 2012

The U.S. Court of Appeals for the Second Circuit, reversing a district court decision, ruled in favor of a life insurance company in denying supplemental life insurance benefits to a designated beneficiary


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


Bankruptcy estate does not avoid control group status for withdrawal liability
  • Hodgson Russ LLP
  • USA
  • February 28 2012

In 1999, Michael Cappy filed for bankruptcy protection


IRS says plan may not automatically revoke spouse as beneficiary upon legal separation
  • Hodgson Russ LLP
  • USA
  • November 26 2013

Some qualified retirement plans, including some retirement plans preapproved by the IRS, contain provisions that automatically revoke a spouse as a


ERISA does not preempt shareholder derivative action for ESOP participants
  • Hodgson Russ LLP
  • USA
  • March 29 2013

Mattingly Foods, Inc. was a corporation that distributed food and restaurant products throughout the State of Ohio. Mattingly maintained an employee