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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


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


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


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


Inherited IRAs exempt from bankruptcy estate? Maybe; maybe not
  • Hodgson Russ LLP
  • USA
  • June 29 2010

What is an inherited IRA?


Posthumous abandonment order cannot trump surviving spouse’s rights
  • Hodgson Russ LLP
  • USA
  • May 20 2011

The U.S. District Court for the District of Connecticut recently granted a motion to dismiss in favor of a retirement plan that provided a pre-retirement survivor annuity to an estranged spouse


Technical Release extends claims and appeals non-enforcement grace period for certain provisions
  • Hodgson Russ LLP
  • USA
  • May 20 2011

The Department of Labor (DOL) recently issued Technical Release 2011-01, extending the non-enforcement period relating to certain interim procedures for internal claims and appeals under the Patient Protection and Affordable Care Act (PPACA


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


Oral agreement not sufficient to modify plan contribution obligation
  • Hodgson Russ LLP
  • USA
  • May 20 2011

It is important for employers to recognize that an oral agreement to modify a plan obligation, even when it is acknowledged by both the parties, may not be enforceable when current plan provisions contradict the oral agreement