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Results: 11-20 of 261

IRS issues guidance on application of Windsor decision to qualified retirement plans
  • Hodgson Russ LLP
  • USA
  • April 30 2014

Following the Supreme Court's decision in Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the Internal Revenue


No harm, but possible equitable remedy in case
  • Hodgson Russ LLP
  • USA
  • April 30 2014

Following the Supreme Court's decision in Cigna v. Amara in 2011, there have been many decisions trying to outline what remedies are available for


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


Family trust not liable for withdrawal liability
  • Hodgson Russ LLP
  • USA
  • March 31 2014

Nautical Engineering, Inc. was obligated to contribute to a number of multiemployer pension funds. All the outstanding shares of stock in Nautical


Regulatory authorities to make IRA rollovers an examination priority for the financial industry in 2014
  • Hodgson Russ LLP
  • USA
  • March 31 2014

A rollover, including an individual retirement account (IRA) rollover, is a mechanism by which participants in qualified retirement plans (e.g


New guidance regarding preventive services, cost sharing, and wellness
  • Hodgson Russ LLP
  • USA
  • March 31 2014

On January 9, 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the "Departments") issued


PBGC Proposes Changes on Rules for Multiemployer Plans to Provide Efficiencies
  • Hodgson Russ LLP
  • USA
  • March 31 2014

The Pension Benefit Guaranty Corporation (PBGC) has proposed amendments to its multiemployer plan regulations which, if enacted, would allow for a


Fifth Circuit upholds administrator’s decision denying SERP benefits for violation of non-compete provision
  • Hodgson Russ LLP
  • USA
  • March 31 2014

Affirming a lower court decision, the U.S. Court of Appeals for the Fifth Circuit held that a former executive of a pharmaceutical company will not


PBGC provides a single premium date for flat and variable rate premiums for large plans and provides additional time for small plans to calculate variable rate premiums
  • Hodgson Russ LLP
  • USA
  • March 31 2014

Following on a proposed regulation issued last year, the Pension Benefit Guaranty Corporation (PBGC) finalized one component of the proposed rule


Finally! IRS provides final play-or-pay guidance
  • Hodgson Russ LLP
  • USA
  • March 17 2014

On February 11, 2014, the IRS released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also