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Results: 11-20 of 259

IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)
  • Hodgson Russ LLP
  • USA
  • August 29 2012

Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year


Private equity fund deemed trade or business
  • Hodgson Russ LLP
  • USA
  • August 29 2013

The Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendment Act of 1980 (MPPAA), imposes


Employer breached fiduciary duty by allowing ineligible employee to enroll in plan
  • Hodgson Russ LLP
  • USA
  • August 29 2013

The U.S. District Court for the Eastern District of Virginia held that an employer breached its fiduciary duty by misleading an employee regarding


Employer has successor liability for retiree medical benefits
  • Hodgson Russ LLP
  • USA
  • July 31 2012

The Court of Appeals for the Sixth Circuit recently affirmed the decision of a federal trial court that an employer-defendant is liable as a successor under collective bargaining agreements (CBAs) for certain vested retiree health care benefits, even though the employer was never a party to those CBAs


Oral agreement not sufficient to modify plan contribution obligation
  • Hodgson Russ LLP
  • USA
  • May 20 2011

It is important for employers to recognize that an oral agreement to modify a plan obligation, even when it is acknowledged by both the parties, may not be enforceable when current plan provisions contradict the oral agreement


Discounted stock options subject to Section 409A penalties
  • Hodgson Russ LLP
  • USA
  • April 30 2013

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation


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


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


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


Failure to request arbitration bars challenge to withdrawal liability assessment
  • Hodgson Russ LLP
  • USA
  • February 28 2014

A collective bargaining agreement required that an employer contribute to both a multiemployer fringe benefit fund and to a multi-employer pension