We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 101

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


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


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


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


IRS rules that delay in awarding performance units does not result in loss of deduction under Section 162(m)
  • Hodgson Russ LLP
  • USA
  • March 25 2010

In a private letter ruling (PLR), the IRS examined the provisions of a bonus plan intending to qualify for the "performance-based compensation" exemption of Internal Revenue Code 162(m


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


IRS issues notice regarding nondiscrimination rule for insured plans
  • Hodgson Russ LLP
  • USA
  • November 29 2010

The IRS issued Notice 2010-63 inviting public comments on the application of rules prohibiting insured group health plans from discriminating in favor of highly compensated individuals (HCIs


District court rules DOMA unconstitutional
  • Hodgson Russ LLP
  • USA
  • September 30 2010

The U.S. District Court for the District of Massachusetts held that a section of the Defense of Marriage Act (DOMA) violates the equal protection rights of same-sex couples


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