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Results: 1-10 of 101

Wife’s murder leads to ruling that state courts have jurisdiction over QDROs
  • Hodgson Russ LLP
  • USA
  • September 29 2010

The US Court of Appeals for the Ninth Circuit recently ruled that state courts have jurisdictional authority to determine whether domestic relations orders (DROs) satisfy the requirements of qualified domestic relations orders (QDROs) under ERISA


Arbitration in multi-employer withdrawal liability disputes must be pursued timely
  • Hodgson Russ LLP
  • USA
  • July 30 2010

A recent case serves as a reminder to employers that arbitration of disputes of withdrawal liability of the Multi-employer Pension Plan Amendments Act of 1980 (MPPAA) must be pursued in a timely manner or the employer may have no recourse


Court upholds ESOP’s use of year-old valuation to process distributions
  • Hodgson Russ LLP
  • USA
  • January 4 2011

A federal trial court in New York recently ruled that the sponsor of an employee stock ownership plan (ESOP) did not breach its ERISA fiduciary duties when it used a June 30, 2008 valuation of the company stock to process a distribution in June 2009 to participants whose account values were under $1,000


DOL expands prohibited transaction exemption for litigation
  • Hodgson Russ LLP
  • USA
  • August 31 2010

The DOL has expanded an earlier prohibited transaction class exemption related to the settlement of claims by a plan against an individual or entity that is a party in interest with respect to the plan


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


No fiduciary breach in switching default investment
  • Hodgson Russ LLP
  • USA
  • May 20 2011

Before statutory and regulatory rules were developed for Qualified Default Investment Arrangements (QDIAs), many plans utilized money market or stable value accounts as the default investment if a participant failed to provided requested investment directions


Supreme Court will not hear case involving ERISA’s whistleblower provision
  • Hodgson Russ LLP
  • USA
  • May 20 2011

In August 2010, we reported on a Federal Court of Appeals decision involving complaints made by a director of human resources about her employer's administration of the company's medical plan and the employee's claim that she was improperly discharged as a result of these complaints


Failure to update inactive plan leads to plan disqualification
  • Hodgson Russ LLP
  • USA
  • May 20 2011

For a second time in recent months, the Tax Court has ruled that a qualified retirement plan, in this case a profit sharing plan, may be disqualified and its tax-exempt status retroactively revoked for defects relating a failure to timely amend the plan document to reflect statutory changes


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"


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