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Results: 1-10 of 259

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


Prenuptial agreement not an effective waiver of spousal rights
  • Hodgson Russ LLP
  • USA
  • September 30 2013

A recent decision by the U.S. Court of Appeals for the Eighth Circuit demonstrates the potential limitations of prenuptial agreements purporting to


Acquired employees were properly denied shutdown benefits
  • Hodgson Russ LLP
  • USA
  • May 31 2012

Acquisitions and the offer of transition benefits for acquired employees under a seller’s plans can be tricky


Agencies issue amendments to the PPACA claims and appeals processes
  • Hodgson Russ LLP
  • USA
  • July 29 2011

The Treasury, DOL, and the Department of Health and Human Services jointly issued amendments to the interim final rules governing the internal claims and appeals and the external review processes required under the Patient Protection and Affordable Care Act (PPACA


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


Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife
  • Hodgson Russ LLP
  • USA
  • November 29 2012

Confirming for plan sponsors the importance of maintaining and following plan procedures, the U.S. Court of Appeals for the Tenth Circuit upheld a 2010 decision by an Oklahoma district court that a 401(k) plan administrator did not abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife


Failure to comply with section 204(h) notice requirement in cash balance conversion does not result in monetary relief
  • Hodgson Russ LLP
  • USA
  • September 30 2013

Solvay Chemicals Inc. converted its traditional defined benefit plan into a cash balance plan. To comply with the requirements of ERISA Section


IRS says plan may not automatically revoke spouse as beneficiary upon legal separation
  • Hodgson Russ LLP
  • USA
  • November 26 2013

Some qualified retirement plans, including some retirement plans preapproved by the IRS, contain provisions that automatically revoke a spouse as a


State breach of contract claim for severance preempted by ERISA
  • Hodgson Russ LLP
  • USA
  • August 29 2013

A district court recently dismissed a former employee's state breach of contract claim, relating to his employer's denial of severance benefits, on


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