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Results: 11-20 of 258

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


Following Windsor, IRS and DOL adopt “state of celebration” rule
  • Hodgson Russ LLP
  • USA
  • October 31 2013

The Internal Revenue Service (IRS) and Department of Labor (DOL) recently released guidance clarifying the employee benefits implications associated


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


Supreme Court upholds plan limitation period
  • Hodgson Russ LLP
  • USA
  • February 28 2014

In Heimeshoff v. Hartford Life & Accident Insurance Co., the U.S. Supreme Court unanimously upheld an ERISA long-term disability plan's limitation


IRS clarifies treatment of dividends and dividend equivalents paid on restricted stock and restricted stock units under section 162(m)
  • Hodgson Russ LLP
  • USA
  • August 29 2012

Internal Revenue Code (IRC) 162(m) generally prohibits a publicly traded corporation from deducting compensation paid to “covered employees” in excess of $1 million per year


Acquired employees were properly denied shutdown benefits
  • Hodgson Russ LLP
  • USA
  • May 31 2012

Acquisitions and the offer of transition benefits for acquired employees under a seller’s plans can be tricky


IRS discontinues plan use of IRS letter forwarding service
  • Hodgson Russ LLP
  • USA
  • October 30 2012

The Internal Revenue Service (IRS) has a program under which the IRS will forward a letter to a missing individual on behalf of a private individual or government agency if this action is for a humane purpose and there is no other way to relay the information to the individual


2013 inflation-adjusted limits for health savings accounts
  • Hodgson Russ LLP
  • USA
  • July 31 2012

New inflation-adjusted limits for contributions, deductibles, and out-of-pocket expenses for health savings accounts (HSAs) have been released by the Internal Revenue Service (IRS


Increased drug costs
  • Hodgson Russ LLP
  • USA
  • July 8 2011

The new guidance also provides that a plan will not lose its grandfathered status if a drug offered by the plan is reclassified in a more expensive tier because a generic alternative becomes available


Oral agreement not sufficient to modify plan contribution obligation
  • Hodgson Russ LLP
  • USA
  • May 20 2011

It is important for employers to recognize that an oral agreement to modify a plan obligation, even when it is acknowledged by both the parties, may not be enforceable when current plan provisions contradict the oral agreement