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Results: 11-20 of 259

Incorporating SEC filings into an SPD can have ERISA liability implications
  • Hodgson Russ LLP
  • USA
  • January 31 2014

In our August issue, we reported on a stock drop case decided in June 2013 by the U.S. Court of Appeals for the Ninth Circuit (Harris v. Amgen, Inc


District court holds that normal retirement age can not be defined by years of service
  • Hodgson Russ LLP
  • USA
  • October 31 2013

In the case of a cash balance plan with a long history of litigation, the participant's lawsuit has survived a motion to dismiss. The retirement


Modification of discount rates not cutback for plan lump-sum benefits
  • Hodgson Russ LLP
  • USA
  • May 31 2013

Mutual of New York's Insurance Company (MONY) sponsored a tax qualified defined benefit retirement plan and also an excess benefit plan, a defined


IRAs to be subject to stricter rollover limitations
  • Hodgson Russ LLP
  • USA
  • April 30 2014

A rollover from one individual retirement account (IRA) to another IRA is permitted only once during any 12-month period beginning with the day funds


Withdrawal liability from multiemployer plan and alter-ego liability
  • Hodgson Russ LLP
  • USA
  • August 29 2013

Because of the severe underfunding in many multiemployer defined benefit funds, we are seeing increased collection activities by these funds to


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


Annual withdrawal liability payments calculated at highest contribution rate for all groups, excludes surcharge
  • Hodgson Russ LLP
  • USA
  • May 30 2014

Woodbridge Logistics, LLC was a contributing employer to a multiemployer pension fund prior to its withdrawal from the fund in February 2011


The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit
  • Hodgson Russ LLP
  • USA
  • December 21 2011

On October 11, 2011, the Trade Adjustment Assistance Extension Act was signed into law


IRS issues list of required modifications
  • Hodgson Russ LLP
  • USA
  • December 21 2011

In connection with issuance of guidance on applications for opinion letters by sponsors of certain pre-approved plans (master and prototype plans) the Internal Revenue Service (IRS) has issued an updated listing of required modifications (LRMs), which reviewers use to determine whether the submitted documents comply with new law and regulation requirements


Form 8955-SSA: new clarification
  • Hodgson Russ LLP
  • USA
  • March 28 2012

In the July 2011 issue of Employee Benefits Developments, we reported on developments surrounding Form 8955-SSA, which replaced Form SSA (formerly filed as part of the annual 5500 filing) and is used by plan administrators to report the names of participants who have separated from service with deferred vested benefits