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
A recent decision by the U.S. Court of Appeals for the Eighth Circuit demonstrates the potential limitations of prenuptial agreements purporting to
In 2009, plan administrators generally applauded a decision by the U.S. Supreme Court holding that ERISA requires distribution of benefits to the
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.
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.
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.
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.
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.
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.