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Results: 1-10 of 101

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


MEWA held to be not fully insured under ERISA
  • Hodgson Russ LLP
  • USA
  • April 15 2011

When unrelated employers join together in an association or other group to purchase or arrange for health insurance, the association is defined as a "multiple employer welfare arrangement" or "MEWA" under the law


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


ERISA does not protect employees from misstatements involving non-ERISA stock option plans
  • Hodgson Russ LLP
  • USA
  • October 29 2010

A 51-year-old employee terminates her employment


Divorce settlement does not trump beneficiary designation
  • Hodgson Russ LLP
  • USA
  • March 25 2010

A decedent’s ex-wife, named as beneficiary under her decedent ex-husband’s 401(k) plan, was entitled to his plan benefits, the U.S. District Court for the District of Massachusetts ruled


Owner-employer cannot obtain refund of plan contributions
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The Court of Appeals for the Third Circuit recently ruled that an owner-employer could not recover contributions made to a multi-employer pension fund on his behalf


New grandfathered plan regulations permit insurance contract changes
  • Hodgson Russ LLP
  • USA
  • February 11 2011

Under the Affordable Care Act, group health plans are required to comply with a number of new insurance market reform requirements


IRS extends deadlines for adopting certain amendments
  • Hodgson Russ LLP
  • USA
  • February 11 2011

In IRS Notice 2010-77, the Internal Revenue Service (IRS) extended the deadline for adopting certain amendments to defined benefit plans until the last day of the first plan year that begins on or after January 1, 2011


Teachers’ efforts to bring 403(b) plan lawsuits fall short
  • Hodgson Russ LLP
  • USA
  • February 11 2011

In two different cases from two different regions of the country, teachers brought lawsuits to challenge alleged endorsement and kickback arrangements involving IRC 403(b) plans on the basis of fiduciary breaches


Insurer not a fiduciary when negotiating rates
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The Court of Appeals for the Sixth Circuit ruled that an insurer was not acting as a fiduciary when it negotiated rates with hospitals that favored its health maintenance organization clients over its self-funded plan clients