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Results: 1-10 of 259

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


Teachers’ efforts to bring 403(b) plan lawsuits fall short
  • Hodgson Russ LLP
  • USA
  • February 11 2011

In two different cases from two different regions of the country, teachers brought lawsuits to challenge alleged endorsement and kickback arrangements involving IRC 403(b) plans on the basis of fiduciary breaches


IRAs to be subject to stricter rollover limitations
  • Hodgson Russ LLP
  • USA
  • April 30 2014

A rollover from one individual retirement account (IRA) to another IRA is permitted only once during any 12-month period beginning with the day funds


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


MEWA held to be not fully insured under ERISA
  • Hodgson Russ LLP
  • USA
  • April 15 2011

When unrelated employers join together in an association or other group to purchase or arrange for health insurance, the association is defined as a "multiple employer welfare arrangement" or "MEWA" under the law


IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)
  • Hodgson Russ LLP
  • USA
  • August 29 2012

Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year


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


Arbitration in multi-employer withdrawal liability disputes must be pursued timely
  • Hodgson Russ LLP
  • USA
  • July 30 2010

A recent case serves as a reminder to employers that arbitration of disputes of withdrawal liability of the Multi-employer Pension Plan Amendments Act of 1980 (MPPAA) must be pursued in a timely manner or the employer may have no recourse


Recent cases involving beneficiary designations
  • Hodgson Russ LLP
  • USA
  • September 29 2010

Two recent cases are instructive when it comes to determining the validity of beneficiary designations