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 Pension & Benefits Publications Advisory Board.
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 firstname.lastname@example.org.
November 29, 2012
by Gary M. Ford
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
by Florence Olsen
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
by Matthew R. Madara
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
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 butcherjoseph.com . ...
November 9, 2012
by Andrew L. Oringer
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
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...
IRS to Focus on Safe Harbor 401(k) Plans, Other Concerns Highlighted in Questionnaire
IRS Makes Employers’ Internal Controls a Priority in Employee Plan Audits
Implications of ASU 2011-4 for sponsors of ESOPs
FASB Issues Exposure Draft on ESOP Disclosures; Comment Period Open
Follow-Up Q&A From EBN Webinar