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About This Blog

Bloomberg BNA's Pension & Benefits Blog is a special resource offered by Bloomberg BNA to provide commentary and insight on news and trends reported in our publications: Pension & Benefits Daily, Pension & Benefits Reporter, and the Benefits Practice Resource Center. The authors of the blog are members of our Benefits Practice Resource Advisory Board and members of staff (who contribute summaries of some of their recent stories). 

The ideas presented here are those of individuals, and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members. We reserve the right not to post comments that are abusive or otherwise objectionable.

Communications regarding the Pension & Benefits Blog may be directed to Dana Domone via e-mail to


Archive : November 2012

November 29, 2012

PBGC Provides Some Relief for Plan Sponsors in its Enforcement of ERISA Section 4062(e)

Since ERISA was first enacted in 1974, it has included a provision, Section 4062(e), that generally applies when the cessation of operations at a facility results in separation from employment of...

November 28, 2012

Hostess Brands Is Latest Case Highlighting Funding Challenges of Multiemployer Plans

Recent efforts by Hostess Brands Inc. to use bankruptcy to discharge withdrawal liabilities totaling nearly $2 billion highlight a persistent and serious problem for multiemployer plans,...

November 27, 2012

Employer Not Entitled to Restitution of $548K in Overpaid Contributions

An employer is not entitled to restitution of $548,257 it mistakenly overpaid to multiemployer health and pension funds, the U.S. Court of Appeals for the Eighth Circuit ruled Nov. 23 ( ...

November 15, 2012

The Modern ESOP and Fair Market Value After the End of Tax Cuts

This blog entry is a summary of a white paper prepared for BNA by Keith Butcher, John Kober, and Jason C. Ray and adapted from a BNA Insight. The white paper is available at . ...

November 9, 2012

Did the PBGC Egregiously Aggregate? - Yes, Says a U.S. District Court

Private-equity and similar funds sometimes invest in portfolio companies that may have significant liabilities under ERISA and the corresponding provisions of the Internal Revenue Code.   A...

November 2, 2012

De-Risking Focuses on Business Issues; Retirement Security a Concern, Critics Say

After Ford Motor Co. and General Motors Co. announced earlier this year that they would offer some retired and former employees a one-time opportunity to take lump-sum distributions, pension...