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Results: 1-10 of 259

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


Court upholds plan administrator’s valuation decision for plan distribution
  • Hodgson Russ LLP
  • USA
  • June 27 2012

With the technology to facilitate daily valuations of defined contribution plans readily available, we see fewer and fewer plans that operate with annual valuations and balance forward plan accounting, but balance forward plans do still exist


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


Fifth Circuit upholds administrator’s decision denying SERP benefits for violation of non-compete provision
  • Hodgson Russ LLP
  • USA
  • March 31 2014

Affirming a lower court decision, the U.S. Court of Appeals for the Fifth Circuit held that a former executive of a pharmaceutical company will not


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


Liquidated damages due on accelerated withdrawal liability
  • Hodgson Russ LLP
  • USA
  • October 30 2012

When an employer withdraws from a multiemployer plan, the plan sponsor is required to notify the employer of the amount of any withdrawal liability and the schedule for liability payments, and it must demand payment in accordance with that schedule


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


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


Contingent event benefit constitutes early retirement subsidy for purposes of QDRO
  • Hodgson Russ LLP
  • USA
  • June 28 2013

As part of a divorce settlement, a participant in a defined benefit retirement plan and his spouse entered into a qualified domestic relations order