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Results: 11-20 of 941

Bankruptcy CSI: did the CEO leave evidence of wrongdoing?
  • Squire Patton Boggs
  • USA
  • January 18 2016

When is there sufficient evidence to hold that a fiduciary's debt to an ERISA benefit plan is non-dischargeable in bankruptcy? The Bankruptcy Court


Illinois and New Jersey pension decisions: implications for bondholders
  • Arent Fox LLP
  • USA
  • July 8 2015

Two important and very different decisions regarding public pensions were recently issued by the Supreme Court of Illinois and the Supreme Court of


Important Supreme Court ruling on inherited IRAs
  • Saul Ewing LLP
  • USA
  • June 30 2014

An inherited individual retirement account (IRA) is one set up and funded by the owner, who has died and named someone as the beneficiary of the IRA


Five common 409A design errors: 4 No six-month delay for public company terminations
  • Bryan Cave LLP
  • USA
  • March 20 2012

Code Section 409A is, in part, a response to perceived deferred compensation abuses at companies like Enron and WorldCom


U.S. Supreme Court declines review of ruling in Fifth Circuit ERISA preemption case
  • Haynes and Boone LLP
  • USA
  • March 8 2013

The U.S. Supreme Court recently denied a petition for writ of certiorari by United Healthcare Insurance Company ("UHC"), which had requested judicial


Here comes the judge: Supreme Court to rule on creditor protection in bankruptcy for inherited IRAs
  • Bryan Cave LLP
  • USA
  • May 19 2014

In 2012, the Fifth Circuit ruled in In re Chilton that inherited IRAs constituted retirement funds within the “plain meaning” of 522 of the


Preserving some portion of the non-qualified plan benefits of a bankrupt company
  • Winston & Strawn LLP
  • USA
  • August 29 2013

I have blogged several times about the difficulties of preserving non-qualified plan benefits, particularly when the plan sponsor goes bankrupt. At


Third Circuit rules failure to appeal leaves union and its retirees without a remedy
  • Caplin & Drysdale, Chartered
  • USA
  • September 9 2014

On August 28, 2014, the Court of Appeals for the Third Circuit delivered a Stern admonition about the risk of failing to appeal when it ruled that a


The Seventh Circuit interprets Wisconsin exemption law on college savings accounts and retirement annuities, but did it have jurisdiction? (part 2 of 2)
  • Foley & Lardner LLP
  • USA
  • January 21 2015

As we explained in a post yesterday, the Seventh Circuit in In re Bronk (Cirilli v. Bronk), No. 13-1123 (7th Cir. Jan. 5, 2015), made some new law on


Bankruptcy court decides that the Bankruptcy Code preempts California state pension laws
  • Nossaman LLP
  • USA
  • February 9 2015

In a February 4, 2015 opinion, the bankruptcy judge presiding over Stockton, California's Chapter 9 municipal bankruptcy case approved Stockton's