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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


ERISA does not protect employees from misstatements involving non-ERISA stock option plans
  • Hodgson Russ LLP
  • USA
  • October 29 2010

A 51-year-old employee terminates her employment


Profit-sharing contribution required for employee on FMLA leave
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The District Court for the District of Columbia ruled that a legal secretary's employer violated the ERISA when it refused to make a year-end contribution to her account in the firm's profit-sharing plan while she was on medical leave under the Family Medical Leave Act (FMLA


New guidance regarding the age-26 dependent coverage mandate
  • Hodgson Russ LLP
  • USA
  • May 28 2010

Under the Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act of 2010, group health plans that extend coverage to dependent children must continue to make such coverage available until age 26


Failure to update inactive plan leads to plan disqualification
  • Hodgson Russ LLP
  • USA
  • May 20 2011

For a second time in recent months, the Tax Court has ruled that a qualified retirement plan, in this case a profit sharing plan, may be disqualified and its tax-exempt status retroactively revoked for defects relating a failure to timely amend the plan document to reflect statutory changes


IRS provides some guidance on 403(b) plan terminations
  • Hodgson Russ LLP
  • USA
  • April 15 2011

Prior to the issuance of the final regulations for Internal Revenue Code Section 403(b) plans in 2007, there had been a question whether it was possible to terminate a 403(b) plan such that the sponsoring employer had no further administrative or other filing obligations


New COBRA subsidy rules
  • Hodgson Russ LLP
  • USA
  • March 19 2010

The Temporary Extension Act of 2010 (TEA), signed into law by President Obama on March 2, 2010, includes a number of important changes to the COBRA premium subsidy provisions enacted as part of the American Recovery and Reinvestment Act of 2009 (ARRA


Third Circuit rules no fiduciary breach related to non-employee spouse’s decision to retire
  • Hodgson Russ LLP
  • USA
  • January 4 2011

A former Avaya, Inc employee and his wife sued Avaya under ERISA, alleging that the company breached its fiduciary duty to the couple as participant and beneficiary under the company's pension plan