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57 results found

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 18 Jan 2019

The Department of Labor is Reviewing Your 401(k) Form 5500 and Encouraging Voluntary Correction

401(k) plan sponsors are receiving letters from the U.S. Department of Labor’s (“DOL”) Employee Benefits Security Administration (“EBSA”) informing

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 19 Jul 2018

資産買収で買い手が注意すべき年金プラン脱退時の債務

米国で資産を買収する際には通常の場合承継会社の責任(successor liability)が生じ得る4つの主要分野があるこれらの分野とは当職らの間で承継会社の責任に関する4E各分野の頭文字がEで始まるためと呼んでいるすなわち(1) 雇用 (employment)(2)

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 19 Jul 2018

Buyer Beware of Pension Plan Withdrawal Liability

We have written before on our experience, generally, with the 4 main areas of successor liability that can arise in asset acquisitions in the U.S. We

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 17 May 2018

Insurance Carrier Certificates of Insurance Do Not Meet the Content Requirements for a Summary Plan Description

The Employee Retirement Income Security Act (“ERISA”) requires that most employee benefit plans automatically furnish participants and beneficiaries a

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 18 Apr 2018

Advisory Council on Employee Welfare and Pension Benefits Provides Report on Plan Notices and Disclosures

In November 2017, the Advisory Council on Employee Welfare and Pension Benefit Plans (the “Council”) issued a report to the Department of Labor (the

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 15 Mar 2018

401(k) Service Providers Owe No Fiduciary Duty with Respect to Negotiating Their Fee Compensation

Following the findings expressed in three other Circuits, the United States Court of Appeals for the Ninth Circuit recently held that plan

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 12 Jul 2016

401(k) Plan Excessive Fee Lawsuits - Reducing the Risk for Company Presidents, Chief Financial Officers, H.R. and Benefit Professionals

For the last several years, Fortune 500 companies have been the target of ERISA lawsuits that allege that various plan fiduciaries (company

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 6 Jun 2016

Health & Welfare - My Insurance Company Keeps Me Compliant, Right?

Many companies mistakenly believe that their fully-insured group medical insurance carrier provides them with the appropriate plan documents in order

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 4 Mar 2016

Health Care Reform: Reducing Employee Hours to Avoid the ACA is No Game

On February 9, 2016, the U.S. District Court for the Southern District denied Dave & Busters, Inc.'s ("D&B") motion to dismiss a class action lawsuit

Article

Masuda Funai Eifert & Mitchell Ltd | USA | 6 Nov 2015

Benefits - updating 401(k) plan beneficiary elections

When a 401(k) plan participant dies, his or her designated beneficiary is generally entitled to receive the vested interest in the participant's

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