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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


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


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


Anti-cutback relief for ESOPs
  • Hodgson Russ LLP
  • USA
  • June 28 2013

Internal Revenue Code Section 401(a)(28) requires an Employee Stock Ownership Plan (ESOP) to allow certain 55-year-old participants the opportunity


Departments issue wellness program final regulations
  • Hodgson Russ LLP
  • USA
  • July 31 2013

The Departments of Health and Human Services, Labor, and Treasury issued final wellness program regulations. These final rules are applicable to


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


Compensation paid to IRA owner by corporation results in account ceasing to be IRA
  • Hodgson Russ LLP
  • USA
  • January 31 2014

In our July 2013 newsletter, we discussed the consequences of an individual retirement account (IRA) engaging in a prohibited transaction, with the


Supreme Court declares DOMA unconstitutional
  • Hodgson Russ LLP
  • USA
  • June 28 2013

On June 26, the U.S. Supreme Court in United States vs. Windsor ruled that Section 3 of the Federal Defense of Marriage Act (DOMA) is


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


Release protects TPA from negligent misrepresentation claim
  • Hodgson Russ LLP
  • USA
  • May 31 2012

The U.S. District Court for the Middle District of Tennessee dismissed a retired employee’s negligent misrepresentation claim against a third party administrator (TPA) who provided services to his former employer’s Supplemental Executive Retirement Plan (SERP