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Results: 11-20 of 259

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


Long legal journey of case defining meaning of partial termination may have come to a close
  • Hodgson Russ LLP
  • USA
  • May 30 2014

After 18 years, the district court in the District of Illinois ruled that a partial termination of a 401(k) plan did not occur. Household


Reduction in “banked hours” violates the ERISA anti-cutback rules
  • Hodgson Russ LLP
  • USA
  • January 31 2014

A union was formed through the merger of four former local unions. After the merger, the local unions' employee benefits plans and related pension


District Court holds that insurer breached fiduciary duty when crediting below market interest to retained asset accounts
  • Hodgson Russ LLP
  • USA
  • April 27 2012

Unum Life Insurance Company of America issued group life insurance policies to two employers


Bankruptcy estate does not avoid control group status for withdrawal liability
  • Hodgson Russ LLP
  • USA
  • February 28 2012

In 1999, Michael Cappy filed for bankruptcy protection


Court denies ERISA claims involving a plan sponsor’s imprudent investment decisions
  • Hodgson Russ LLP
  • USA
  • March 29 2013

A group of participants in the Bank of America (BOA) 401(k) and pension plans commenced a lawsuit alleging BOA engaged in prohibited transactions and


EBSA advisory opinion: guidance on revenue sharing arrangements
  • Hodgson Russ LLP
  • USA
  • September 30 2013

Many plans enter into revenue sharing arrangements with their service providers. Those service providers make available to plans a variety of


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