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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


Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife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abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife


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


Employer breached fiduciary duty by allowing ineligible employee to enroll in plan
  • Hodgson Russ LLP
  • USA
  • August 29 2013

The U.S. District Court for the Eastern District of Virginia held that an employer breached its fiduciary duty by misleading an employee regarding


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


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


Estate may sue to enforce waiver and recover 401(k) benefits
  • Hodgson Russ LLP
  • USA
  • May 31 2012

Although a deceased participant’s benefit in a 401(k) plan must be distributed to an ex-wife despite a prior waiver of her rights to the benefit, the U.S. Court of Appeals for the Third Circuit ruled that the participant’s estate may subsequently sue the ex-wife for recovery of the distributions


Contingent event benefit constitutes early retirement subsidy for purposes of QDRO
  • Hodgson Russ LLP
  • USA
  • June 28 2013

As part of a divorce settlement, a participant in a defined benefit retirement plan and his spouse entered into a qualified domestic relations order


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


Court affirms HSA balance is not excluded from bankruptcy estate
  • Hodgson Russ LLP
  • USA
  • October 31 2013

The U.S. Bankruptcy Appellate Panel for the Eighth Circuit affirmed a lower court ruling that the funds in a debtor's Health Savings Account (HSA