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Hodgson Russ LLP | USA | 31 Jan 2014

IRS issues final rules on mid-year modification of safe harbor contributions

Safe harbor 401(k) and 403(b) plans require that an employer make either matching or non-elective contributions for an entire plan year. Previous


Hodgson Russ LLP | USA | 30 Sep 2013

Prenuptial agreement not an effective waiver of spousal rights

A recent decision by the U.S. Court of Appeals for the Eighth Circuit demonstrates the potential limitations of prenuptial agreements purporting to


Hodgson Russ LLP | USA | 31 May 2013

Post-distribution enforcement of benefit waivers not preempted by ERISA

In 2009, plan administrators generally applauded a decision by the U.S. Supreme Court holding that ERISA requires distribution of benefits to the


Hodgson Russ LLP | USA | 31 May 2012

Estate may sue to enforce waiver and recover 401(k) benefits

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.


Hodgson Russ LLP | USA | 20 May 2011

Posthumous abandonment order cannot trump surviving spouse’s rights

The U.S. District Court for the District of Connecticut recently granted a motion to dismiss in favor of a retirement plan that provided a pre-retirement survivor annuity to an estranged spouse.


Hodgson Russ LLP | USA | 19 Nov 2010

Health reimbursement arrangements and waivers: immediate action required

Under the Patient Protection and Affordable Health Care Act (PPACA), a group health plan's ability to impose annual limits on essential health benefits is restricted for plan years beginning before January 1, 2014 and prohibited altogether for plan years beginning on or after January 1, 2014.


Hodgson Russ LLP | USA | 29 Oct 2010

Seventh Circuit upholds plan’s determination that surviving spouse did not waive right to benefits

Prior to his death, a participant in his company's pension plan attempted to name a trust as the primary beneficiary of his benefits under the plan.


Hodgson Russ LLP | USA | 30 Jul 2010

Arbitration in multi-employer withdrawal liability disputes must be pursued timely

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.


Hodgson Russ LLP | USA | 25 Mar 2010

Divorce settlement does not trump beneficiary designation

A decedent’s ex-wife, named as beneficiary under her decedent ex-husband’s 401(k) plan, was entitled to his plan benefits, the U.S. District Court for the District of Massachusetts ruled.

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