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Results: 1-10 of 58

US Supreme Court’s impending decision on DOMA may impact most employee benefit plans
  • Katten Muchin Rosenman LLP
  • USA
  • April 5 2013

Late last month the US Supreme Court heard oral arguments in two cases concerning same-sex marriage. The Court's decisions are expected by the end of


IRS will recognize all marriages of same-sex couples if valid where performed
  • Katten Muchin Rosenman LLP
  • USA
  • August 30 2013

On June 26, the US Supreme Court required the federal government to recognize marriages between two individuals of the same sex if the marriage is


Supreme Court allows favorable employer stock ruling to stand
  • Katten Muchin Rosenman LLP
  • USA
  • November 2 2012

The US Supreme Court recently declined to review the “stock drop” cases decided late last year by the US Court of Appeals for the Second Circuit involving Citigroup and McGraw-Hill


Sixth Circuit affirms decision to enforce arbitration provision in retiree benefit dispute
  • Katten Muchin Rosenman LLP
  • USA
  • August 2 2013

The US Court of Appeals for the Sixth Circuit recently affirmed a district court's decision to grant defendant-appellee TRW Vehicle Safety Systems


Eight key estate planning opportunities arising from the Supreme Court's decision on same-sex marriage
  • Katten Muchin Rosenman LLP
  • USA
  • June 29 2015

On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the Equal Protection Clause


401(k) plan defeats “stock rise” challenge
  • Katten Muchin Rosenman LLP
  • USA
  • February 22 2008

In the last few years, 401(k) and other retirement plans that allow investment in the employer’s stock have faced a wave of “stock drop” litigation


Failure to provide COBRA notice tolls statute of limitations
  • Katten Muchin Rosenman LLP
  • USA
  • September 16 2011

Under the Consolidated Omnibus Budget Reconciliation Act of 1986 (COBRA), an employer that sponsors a group health plan is generally required to provide an employee with a right to continue healthcare coverage after the employee’s termination of employment


Second Circuit to consider employer’s discretion in connection with LTIP
  • Katten Muchin Rosenman LLP
  • USA
  • October 29 2010

The U.S. Court of Appeals for the Second Circuit is considering the district court’s decision in Fishoff v. Coty Inc., which held that the Coty Board’s broad discretion under its Long Term Incentive Compensation Plan (LTIP) did not include attributing two different fair market values to its stock for the same day


Liability for late transfer of 401(k) contributions not a “unique” situation
  • Katten Muchin Rosenman LLP
  • USA
  • January 23 2009

In Chao v. Unique Manufacturing Co., a federal district court determined that a business consultant brought in to run a distressed company was a fiduciary to the company’s 401(k) plan and liable for the failure to transfer employee 401(k) contributions to the plan


Businesses under common control jointly and severally liable for ERISA withdrawal
  • Katten Muchin Rosenman LLP
  • USA
  • July 24 2009

Plaintiff Unite National Retirement Fund, a multiemployer employee pension plan (the Plan), brought an action for withdrawal liability, pursuant to Sections 4201 through 4225 and 4301 of the Employee Retirement Income Security Act of 1974 (ERISA), as amended by the Multiemployer Pension Plan Amendments Act of 198 (MPPAA), against Ariela USA, Inc