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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


Retroactive amendment to nonqualified plan upheld
  • Hodgson Russ LLP
  • USA
  • October 29 2010

A recent New York federal court decision illustrates the authority an employer can retain to amend material provisions of nonqualified plans in ways that could not be done in a qualified plan


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


Final regulations issued on new participant disclosures
  • Hodgson Russ LLP
  • USA
  • November 29 2010

The Department of Labor has finalized its regulation that will expand the requirements for disclosures to participants in 401(k) plans and other individual account plans where the participant directs the investment of the account


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


Effective date of loss of grandfathered status
  • Hodgson Russ LLP
  • USA
  • July 8 2011

The FAQs clarify that if a plan adopts an amendment that causes it to lose its grandfathered status, the effective date of the loss of status will be the effective date of the amendment


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


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


More health care reform FAQs issued
  • Hodgson Russ LLP
  • USA
  • January 4 2011

Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act