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Results: 1-10 of 101

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


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


Reduced lump sum doesn’t violate anti-cutback rule
  • Hodgson Russ LLP
  • USA
  • May 28 2010

A small law firm maintained a defined-benefit, cash-balance pension plan


Same-sex domestic partner policy does not discriminate against opposite-sex couples
  • Hodgson Russ LLP
  • USA
  • April 15 2011

Reversing a decision by the Westchester County Human Rights Commission, a New York appeals court recently held that a policy adopted by a local Board of Cooperative Educational Services (BOCES) to offer health care to same-sex domestic partners did not unlawfully discriminate against opposite-sex domestic partners


Profit-sharing contribution required for employee on FMLA leave
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The District Court for the District of Columbia ruled that a legal secretary's employer violated the ERISA when it refused to make a year-end contribution to her account in the firm's profit-sharing plan while she was on medical leave under the Family Medical Leave Act (FMLA


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


Supreme Court overturns “one-strike-and-you’re-out” ruling
  • Hodgson Russ LLP
  • USA
  • June 29 2010

In 1998, the U.S. Supreme Court decision in Firestone Tire & Rubber Co. v. Bruch (489 U.S. 101) firmly established the principle that a plan administrator’s interpretation of a plan’s provisions will receive judicial deference as long as the plan reserves to the administrator the discretionary authority to interpret the plan


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


IRS announces extensions and new filing system for deferred vesteds
  • Hodgson Russ LLP
  • USA
  • July 29 2011

For many years, qualified retirement plans have been required to file a Form SSA with the plan's annual Form 5500 to report participants who have separated from service with deferred benefits, but who have not yet been paid out by the end of the plan year following the year of separation


Agencies issue amendments to the PPACA claims and appeals processes
  • Hodgson Russ LLP
  • USA
  • July 29 2011

The Treasury, DOL, and the Department of Health and Human Services jointly issued amendments to the interim final rules governing the internal claims and appeals and the external review processes required under the Patient Protection and Affordable Care Act (PPACA