We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 101

Plan not liable for ex-wife’s fraudulent withdrawals from participant’s account
  • Hodgson Russ LLP
  • USA
  • November 29 2010

A district court recently upheld the denial by a 401(k) plan administrator of a participant's claim for restoration of funds impermissibly withdrawn from his account by the participant's ex-wife


Post-normal retirement date benefit accruals
  • Hodgson Russ LLP
  • USA
  • 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


Asset sale exception to multiemployer withdrawal liability upheld
  • Hodgson Russ LLP
  • USA
  • May 20 2011

Underfunded multiemployer pension plans assess "withdrawal liability" to a contributing employer if the employer ceases to contribute to the plan either wholly (a "complete withdrawal") or where there is a 70 percent or more reduction in contributions (a "partial withdrawal"


New COBRA subsidy rules
  • Hodgson Russ LLP
  • USA
  • March 19 2010

The Temporary Extension Act of 2010 (TEA), signed into law by President Obama on March 2, 2010, includes a number of important changes to the COBRA premium subsidy provisions enacted as part of the American Recovery and Reinvestment Act of 2009 (ARRA


Interim final claims and appeals rules: enforcement safe harbors and model notices
  • Hodgson Russ LLP
  • USA
  • August 31 2010

In our July 2010 Employee Benefits Developments we wrote about the recently issued Interim Final Rules Relating to Internal Claims and Appeals and External Review Processes


Stock-drop case developments of interest
  • Hodgson Russ LLP
  • USA
  • August 31 2010

Two new, noteworthy stock-drop decisions were recently published


Third Circuit rules on whistleblower protection and informal complaints
  • Hodgson Russ LLP
  • USA
  • August 31 2010

Employees are protected under Section 510 of ERISA from discharge, discipline, or other discrimination based on the employee's testimony or participation in any "inquiry or proceeding" related to compliance or enforcement of ERISA obligations


Final rule issued on timing and order of QDROs
  • Hodgson Russ LLP
  • USA
  • August 31 2010

The DOL recently issued a final rule providing guidance on the timing and ordering of domestic relations orders (DROs) under the Employee Retirement Income Security Act of 1974 (ERISA


Seventh Circuit upholds plan’s determination that surviving spouse did not waive right to benefits
  • Hodgson Russ LLP
  • USA
  • October 29 2010

Prior to his death, a participant in his company's pension plan attempted to name a trust as the primary beneficiary of his benefits under the plan


401(k) plan unreasonably refused to distribute participant’s non-employer benefits
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The District Court for the Eastern District of California recently ruled that a frozen 401(k) plan unreasonably refused to distribute the portion of a participant's account attributable to his own contributions while he was facing various misconduct-related claims by his employer after termination