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Results: 11-20 of 259

Guidance on HRAs and other employer payment plans
  • Hodgson Russ LLP
  • USA
  • November 26 2013

Under ACA for 2014. The Treasury and Department of Labor recently published guidance on the application of the Affordable Care Act Market Reforms on


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


Employer is not liable for allegedly ambiguous summary plan description
  • Hodgson Russ LLP
  • USA
  • May 31 2012

In Skinner v. Northrop Grumman Retirement Plan B, the U.S. Court of Appeals for the Ninth Circuit, applying the Supreme Court’s ruling in CIGNA Corp. v. Amara, held that the plaintiffparticipants could not sue for benefits allegedly promised by the summary plan description (SPD) but not the plan, because statements in an SPD do not constitute the terms of a plan


ERISA governs claim under phantom carried interest plan
  • Hodgson Russ LLP
  • USA
  • August 29 2013

Several employees brought an action in state court in Colorado relating to their compensation benefit under a phantom carried interest plan sponsored


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


Failure to notify participant that coverage is out of network may be a fiduciary breach
  • Hodgson Russ LLP
  • USA
  • January 31 2014

The U.S. Court of Appeals for the Seventh Circuit, in an en banc decision, held that the husband of a deceased plan participant may continue with his


Fifth Circuit upholds administrator’s decision denying SERP benefits for violation of non-compete provision
  • Hodgson Russ LLP
  • USA
  • March 31 2014

Affirming a lower court decision, the U.S. Court of Appeals for the Fifth Circuit held that a former executive of a pharmaceutical company will not


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


Court holds that plan may recoup overpayment of pension benefits
  • Hodgson Russ LLP
  • USA
  • February 28 2012

The district court for the District of Massachusetts held that a multiemployer pension plan may recoup the overpayment of benefits, notwithstanding the participant’s intervening bankruptcy


Retirement annuities: new IRS guidance
  • Hodgson Russ LLP
  • USA
  • April 27 2012

There is a growing interest in making annuities available to retirees under defined contribution retirement plans, including 401(k) plans