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Results: 1-10 of 94

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


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


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


Liquidated damages due on accelerated withdrawal liability
  • Hodgson Russ LLP
  • USA
  • October 30 2012

When an employer withdraws from a multiemployer plan, the plan sponsor is required to notify the employer of the amount of any withdrawal liability and the schedule for liability payments, and it must demand payment in accordance with that schedule


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


First spouse awarded survivor pension benefits
  • Hodgson Russ LLP
  • USA
  • December 20 2013

From November 1978 through December 1991, an employee was covered by a pension fund. He married his first spouse in 1979, and the couple appear to


Multiemployer plans pose risk of personal liability for withdrawal liability
  • Hodgson Russ LLP
  • USA
  • July 31 2013

In the recently decided case of Central States, Southeast and Southwest Areas Pension Fund v. Nagy (7th Cir. 2013), an individual was determined to


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


State breach of contract claim for severance preempted by ERISA
  • Hodgson Russ LLP
  • USA
  • August 29 2013

A district court recently dismissed a former employee's state breach of contract claim, relating to his employer's denial of severance benefits, on


“Satisfactory to us” plan language insufficient to warrant use of deferential standard of review
  • Hodgson Russ LLP
  • USA
  • October 31 2013

An employee applied and paid for long-term disability insurance benefits under a group policy arrangement made available by her employer. The