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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


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


Guidance issued on ERISA 101(j) notice on underfunded defined benefit plans
  • Hodgson Russ LLP
  • USA
  • September 28 2012

As sponsors of defined benefit plans are well aware, certain limitations are imposed on a defined benefit plan when a plan’s adjusted funding target attainment percentage is below 80 percent


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


Court holds Georgia law pre-empted by ERISA
  • Hodgson Russ LLP
  • USA
  • April 30 2014

The U.S. Court of Appeals for the Eleventh Circuit held that a Georgia law requiring self-insured health plans to pay benefit claims within 15


Retroactive amendment to nonqualified plan upheld
  • Hodgson Russ LLP
  • USA
  • October 29 2010

A recent New York federal court decision illustrates the authority an employer can retain to amend material provisions of nonqualified plans in ways that could not be done in a qualified plan


7th Circuit holds ERISA’s anti-retaliation provision covers informal complaints
  • Hodgson Russ LLP
  • USA
  • November 29 2012

ERISA Section 510 makes it unlawful to take retaliatory action “against a person because he has given information or has testified or is about to testify in any inquiry or proceeding relating to” ERISA


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


Release invalid when given without full knowledge of facts
  • Hodgson Russ LLP
  • USA
  • February 28 2012

In 2008, Optimus Corp. terminated a non-qualified deferred compensation plan