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Results: 11-20 of 883

Employer withdrawal liability dischargeable in bankruptcy
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 15 2013

In a recent Ninth Circuit case, Carpenters Pension Trust Fund for Northern California v. Moxley, 2013 WL 4417594 (9th Cir. 2013), the court held that

Ninth Circuit allows bankruptcy discharge of ERISA withdrawal liability
  • Proskauer Rose LLP
  • USA
  • September 9 2013

The Ninth Circuit recently held that an employer who failed to pay $170,045 in withdrawal liability could discharge the liability in bankruptcy

Unpaid employer contributions as plan assets: expansion of liability under ERISA
  • Proskauer Rose LLP
  • USA
  • April 21 2014

The Employee Retirement Income Security Act of 1974, as amended ("ERISA"), requires trustees of multiemployer pension and benefit funds to collect

Sixth Circuit holds that supplemental unemployment compensation benefits are not ‘wages’ subject to FICA taxation
  • Pepper Hamilton LLP
  • USA
  • September 10 2012

In an important recent decision, United States v Quality Stores, Inc., et al., in which Pepper represented the prevailing party, the U.S. Court of Appeals for the Sixth Circuit held that supplemental unemployment compensation benefits (SUB payments) paid by a bankrupt company to its former employees were not wages subject to taxation under the Federal Insurance Contributions Act (FICA

Delaware bankruptcy court finds bonus plan was created in the ordinary course of business
  • Fox Rothschild LLP
  • USA
  • July 14 2012

On July 9, 2012, Judge Peter J. Walsh of the United States Bankruptcy Court for the District of Delaware issued a memorandum opinion (the "Opinion"), in the Blitz U.S.A. bankruptcy proceeding addressing whether an employee bonus plan is a transaction made in the ordinary course of business under 11 U.S.C. 363(c)(1

Keogh plan with qualification defects found to be exempt from bankruptcy estate
  • Hodgson Russ LLP
  • USA
  • June 27 2012

Generally, retirement plan benefits are excluded from a bankruptcy estate

Bullock cannot save ERISA fiduciary, a sole corporate shareholder whose company failed to make multiemployer fund contributions, from being unable to discharge his liability through personal bankruptcy
  • Seyfarth Shaw LLP
  • USA
  • July 10 2013

Fiduciaries who breach their duties may pay the consequences far longer than they may think, for they may not even be able to escape liability

Heard about Detroit? The first word on treatment of public employee pension benefits in Chapter 9 (and absolutely not the last)
  • Kelley Drye & Warren LLP
  • USA
  • December 12 2013

Last week's ruling by Judge Stephen Rhodes finding the City of Detroit eligible for protection under Chapter 9 of the U.S. Bankruptcy Code has

Court rules that Detroit is eligible for Chapter 9 and that pensions may be impaired in Chapter 9
  • Cadwalader Wickersham & Taft LLP
  • USA
  • December 6 2013

On December 5, 2013, the U.S. Bankruptcy Court for the Eastern District of Michigan released its 143 page decision upholding the City of Detroit's

Protect your estate from beneficiary bankruptcy: lessons from Clark v. Rameker
  • Ryley Carlock & Applewhite
  • USA
  • September 16 2014

In the preparation of a comprehensive estate plan for a client, an attorney must consider the size of the estate, the manner in which assets are