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Results: 1-10 of 149

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


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


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


Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife
  • Hodgson Russ LLP
  • USA
  • November 29 2012

Confirming for plan sponsors the importance of maintaining and following plan procedures, the U.S. Court of Appeals for the Tenth Circuit upheld a 2010 decision by an Oklahoma district court that a 401(k) plan administrator did not abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife


Bankruptcy estate does not avoid control group status for withdrawal liability
  • Hodgson Russ LLP
  • USA
  • February 28 2012

In 1999, Michael Cappy filed for bankruptcy protection


Owners of contributing employer to multiemployer pension plan liable for breach of fiduciary duty
  • Hodgson Russ LLP
  • USA
  • May 30 2014

An ERISA fiduciary includes any person who exercises any authority or control over plan assets. If an ERISA fiduciary breaches his or her fiduciary


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


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


Long legal journey of case defining meaning of partial termination may have come to a close
  • Hodgson Russ LLP
  • USA
  • May 30 2014

After 18 years, the district court in the District of Illinois ruled that a partial termination of a 401(k) plan did not occur. Household


PBGC asserts liability against foreign control group member
  • Hodgson Russ LLP
  • USA
  • May 31 2012

Under the Employee Retirement Income Security Act of 1974 (ERISA), members of a control group of entities are jointly and severally liable for certain liabilities related to underfunded defined benefit plans