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Baker Botts LLP | USA | 11 Apr 2018

5th Circuit Joins Sister Circuits in Applying De Novo Standard of Review for Denial of Claims Cases

On March 1, 2018, the United States Court of Appeals for the Fifth Circuit, sitting en banc, issued an opinion in Ariana M. v. Humana Health Plan of


Baker Botts LLP | USA | 2 Feb 2018

PBGC Expands Missing Participants Program to Include Terminated 401(k) Plans

The Pension Benefit Guarantee Corporation (the “PBGC”) recently issued a final rule that expands its Missing Participants Program (the “Program”) to


Baker Botts LLP | USA | 15 Nov 2017

IRS Guidance on Missing Plan Participants and Required Minimum Distributions

A recently issued IRS internal memorandum provides guidance that addresses when IRS examiners should pursue potential penalties for failure to begin


Baker Botts LLP | USA | 22 Mar 2017

Minnesota District Court Issues Landmark Ruling Against Third Party Administrator’s Practice of Recouping Prior Overpayments Through “Cross-Plan” Offsets

For the past decade, United Healthcare has used “cross-plan” offsets to recoup overpayments to medical providers in connection with both its


Baker Botts LLP | USA | 20 Dec 2016

ERISA “Stock Drop” Litigation and the Dudenhoeffer “More Harm Than Good” Pleading Standard

Our final 2016 Update focuses on an issue addressed in our first 2016 Update “stock drop” litigation arising from employer stock held in a


Baker Botts LLP | USA | 11 Jul 2016

Cigna Ordered to Pay More Than $13 Million in Out-Of-Network Healthcare Provider Billing Dispute

There has been a dramatic rise in the number of lawsuits involving billing disputes between plans subject to the Employee Retirement Income Security


Baker Botts LLP | USA | 13 Apr 2016

Private Equity Funds Are Found Liable for ERISA Withdrawal Liability of a Bankrupt Portfolio Company in Sun Capital

On March 28, 2016, a federal district court in Massachusetts held that two private equity funds were jointly and severally liable for withdrawal


Baker Botts LLP | USA | 18 Feb 2016

Supreme Court Issues Decisions Addressing Plan's Subrogation Rights (Again) and Employer Stock in 401(k) Plans Post-Dudenhoeffer

While 2016 may barely be underway, the U.S. Supreme Court has already issued two significant decisions affecting ERISA plans. The first addresses


Baker Botts LLP | USA | 27 Jun 2014

Supreme Court does away with the presumption of prudence: what's next for employer stock funds in 401(k) plans and ESOPs?

On June 25, 2014, the United States Supreme Court issued its much anticipated "stock drop" decision in Fifth Third Bancorp v. Dudenhoeffer, ___ U.S


Baker Botts LLP | USA | 22 May 2013

Musing about the impact on ERISA plans depending on the Supreme Court’s rulings on the issue of same-sex marriage

In the wake of the well-publicized oral arguments before the United States Supreme Court at the end of March on the issue of same-sex marriage

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