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Results: 1-10 of 170

Know your role: am I a "settlor" or a "fiducary"?
  • Fox Rothschild LLP
  • USA
  • March 8 2012

When making decisions about benefit plans, plan sponsors should at least take some time to consider what role they are playing


I can't find my spouse: QJSA waivers for disappearing spouses
  • Fox Rothschild LLP
  • USA
  • May 29 2012

I can't find my spouse: believe it or not, benefit plan administrators hear that statement on a regular basis


Are you part of a control group? It counts when counting
  • Fox Rothschild LLP
  • USA
  • December 10 2012

Between COBRA, discrimination testing and determining PPACA compliance, employers really have to know who to count when counting employees


Does ERISA preempt breach of contract claims on employment agreements? Yes and no.
  • Fox Rothschild LLP
  • USA
  • May 22 2012

Employment agreements and offer letters that make reference to employee benefits can create a whole host of potential problems


Am I offering a taxable fringe benefit? Check the code
  • Fox Rothschild LLP
  • USA
  • January 21 2013

In the fiscal cliff debates last quarter, there was some discussion about limiting deductions or changing the Tax Code to eliminate certain


Plan documentation: do I give it or not?
  • Fox Rothschild LLP
  • USA
  • February 19 2013

I frequently am asked by plan sponsors and plan administrators about how to respond to a request for "plan documentation." Under Section 104(b)(4) of


Shareholder personally liable for "delinquent contributions"
  • Fox Rothschild LLP
  • USA
  • January 31 2011

In some prior entries, I have made reference to the obligations of employers to make contributions to their own benefit plans and the obligation to make contributions to a multiemployer benefit plan


A quick look at withdrawal liability for employers in the building and construction industry
  • Fox Rothschild LLP
  • USA
  • May 10 2012

Employers who contribute to multiemployer pension funds are more and more concerned with unfunded liability and potential withdrawal liability


Sick pay plans: does ERISA care?
  • Fox Rothschild LLP
  • USA
  • January 20 2010

As of November 30, 2009, 15 states had proposed mandatory sick-leave laws to require employers to provide paid sick days to employees


So what is the risk? Diversification requirements for defined contribution plans
  • Fox Rothschild LLP
  • USA
  • October 24 2012

This might sound like the start of a bad joke, but I had the opportunity to speak with a room full of accountants last week about fiduciary liability