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Results: 1-10 of 286

Plan not required to restore 401(k) funds fraudulently withdrawn by ex-wife
  • Hodgson Russ LLP
  • USA
  • November 29 2012

Confirming for plan sponsors the importance of maintaining and following plan procedures, the U.S. Court of Appeals for the Tenth Circuit upheld a 2010 decision by an Oklahoma district court that a 401(k) plan administrator did not abuse his discretion in deciding that a company 401(k) plan should not reimburse a participant for funds fraudulently withdrawn from his account by the participant’s ex-wife


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


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


State breach of contract claim for severance preempted by ERISA
  • Hodgson Russ LLP
  • USA
  • August 29 2013

A district court recently dismissed a former employee's state breach of contract claim, relating to his employer's denial of severance benefits, on


Contingent event benefit constitutes early retirement subsidy for purposes of QDRO
  • Hodgson Russ LLP
  • USA
  • June 28 2013

As part of a divorce settlement, a participant in a defined benefit retirement plan and his spouse entered into a qualified domestic relations order


Retroactive amendment to nonqualified plan upheld
  • Hodgson Russ LLP
  • USA
  • October 29 2010

A recent New York federal court decision illustrates the authority an employer can retain to amend material provisions of nonqualified plans in ways that could not be done in a qualified plan


Owner-employer cannot obtain refund of plan contributions
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The Court of Appeals for the Third Circuit recently ruled that an owner-employer could not recover contributions made to a multi-employer pension fund on his behalf


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


Faulty denial letters result in ruling favorable to plaintiff
  • Hodgson Russ LLP
  • USA
  • August 29 2012

The U.S. Court of Appeals for the Tenth Circuit ruled in favor of a plaintiff where a disability plan’s benefit denial letters cited the wrong sections of the summary plan description (SPD


Anti-cutback relief for ESOPs
  • Hodgson Russ LLP
  • USA
  • June 28 2013

Internal Revenue Code Section 401(a)(28) requires an Employee Stock Ownership Plan (ESOP) to allow certain 55-year-old participants the opportunity