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Results: 1-10 of 149

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


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


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


Compensation paid to IRA owner by corporation results in account ceasing to be IRA
  • Hodgson Russ LLP
  • USA
  • January 31 2014

In our July 2013 newsletter, we discussed the consequences of an individual retirement account (IRA) engaging in a prohibited transaction, with the


Supreme Court declares DOMA unconstitutional
  • Hodgson Russ LLP
  • USA
  • June 28 2013

On June 26, the U.S. Supreme Court in United States vs. Windsor ruled that Section 3 of the Federal Defense of Marriage Act (DOMA) is


Failure to comply with section 204(h) notice requirement in cash balance conversion does not result in monetary relief
  • Hodgson Russ LLP
  • USA
  • September 30 2013

Solvay Chemicals Inc. converted its traditional defined benefit plan into a cash balance plan. To comply with the requirements of ERISA Section


Release protects TPA from negligent misrepresentation claim
  • Hodgson Russ LLP
  • USA
  • May 31 2012

The U.S. District Court for the Middle District of Tennessee dismissed a retired employee’s negligent misrepresentation claim against a third party administrator (TPA) who provided services to his former employer’s Supplemental Executive Retirement Plan (SERP


409a provisions create uncertainty in plan document
  • Hodgson Russ LLP
  • USA
  • January 4 2011

As our readers are probably very aware, Internal Revenue Code 409A requires that payments to "specified employees" which are triggered by a separation from service must be delayed for a period of six months from the date of separation


Court upholds ESOP’s use of year-old valuation to process distributions
  • Hodgson Russ LLP
  • USA
  • January 4 2011

A federal trial court in New York recently ruled that the sponsor of an employee stock ownership plan (ESOP) did not breach its ERISA fiduciary duties when it used a June 30, 2008 valuation of the company stock to process a distribution in June 2009 to participants whose account values were under $1,000