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Results: 1-10 of 93

Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife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abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife


Withdrawal liability from multiemployer plan and alter-ego liability
  • Hodgson Russ LLP
  • USA
  • August 29 2013

Because of the severe underfunding in many multiemployer defined benefit funds, we are seeing increased collection activities by these funds 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


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


Employer liability for benefit plan mistakes
  • Hodgson Russ LLP
  • USA
  • August 29 2013

Two recent cases involving benefit plan mistakes illustrate the increased litigation and liability risks faced by employers in the wake of the


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


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


Tussey v. ABB, Inc.: court rules on various 401(k) plan fiduciary issues
  • Hodgson Russ LLP
  • USA
  • May 30 2014

The Eighth Circuit Court of Appeals decided a case in which it addressed a variety of fiduciary breaches alleged by employees participating in an


Employer not penalized for failing to provide timely COBRA notice
  • Hodgson Russ LLP
  • USA
  • March 31 2014

The U.S. District Court for the Northern District of Iowa held that a family, mistakenly receiving almost a year's worth of free employer coverage


‘Full and fair’ ERISA review required for top-hat plan claim
  • Hodgson Russ LLP
  • USA
  • February 28 2012

An executive who was denied severance and incentive award benefits after she resigned for “good reason” following a company merger may pursue her claim for benefits under a Massachusetts district court ruling that the plan administrator failed to provide a full and fair review of her claim, as required by the Employee Retirement Income Security Act of 1974 (ERISA