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Results: 11-20 of 259

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


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"


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


New guidance regarding the age-26 dependent coverage mandate
  • Hodgson Russ LLP
  • USA
  • May 28 2010

Under the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act of 2010, group health plans that extend coverage to dependent children must continue to make such coverage available until age 26


Guarantees of loans to company owned by IRAs constitute prohibited transactions
  • Hodgson Russ LLP
  • USA
  • July 31 2013

An individual retirement account (IRA) is exempt from tax unless the IRA ceases to be considered an IRA. One way an IRA ceases to be considered an


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


Tussey v. ABB, Inc.: court rules on various 401(k) plan fiduciary issues
  • Hodgson Russ LLP
  • USA
  • May 30 2014

The Eighth Circuit Court of Appeals decided a case in which it addressed a variety of fiduciary breaches alleged by employees participating in an


Owners of contributing employer to multiemployer pension plan liable for breach of fiduciary duty
  • Hodgson Russ LLP
  • USA
  • May 30 2014

An ERISA fiduciary includes any person who exercises any authority or control over plan assets. If an ERISA fiduciary breaches his or her fiduciary


Regulatory authorities to make IRA rollovers an examination priority for the financial industry in 2014
  • Hodgson Russ LLP
  • USA
  • March 31 2014

A rollover, including an individual retirement account (IRA) rollover, is a mechanism by which participants in qualified retirement plans (e.g


New guidance regarding preventive services, cost sharing, and wellness
  • Hodgson Russ LLP
  • USA
  • March 31 2014

On January 9, 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the "Departments") issued