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INDEX
Vol. 35, Nos. 1-25, pp. 1-1582
Jan. 1--June 24, 2008

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

    ACCIDENT BENEFITS
      – ATV accident after quitting job, no benefits (W.D. Va.), In Brief, 635
      – Bee sting death, benefits denial upheld (4th Cir.), 95
      – Crohn's disease, epilepsy, or heart disease death, benefits denied (N.D. Ill.), 1046
      – Drug use exclusion, benefits denial after auto accident upheld (E.D. Mich.), 141
      – ERISA
        – – Auto accident injuries, employer failed to provide adequate notice of coverage denial (D. Idaho), 1046
        – – Death and dismemberment policy, preemption reversed, suit remanded (4th Cir.), 1147
      – Hypoglycemia death, benefits denial upheld (E.D. Pa.), 46
      – Intoxication
        – – Blood alcohol over limit (S.D. Miss.), In Brief, 635
        – – Child of drunk driver, death not accident, benefits denied (W.D. Va.), 531
        – – Coal company employee, benefits denied (W.D. Va.), 1306
        – – De novo hearing denied on claim for drunk driving death (W.D. Va.), 93
        – – Discretion not abused in benefit denial (5th Cir.), In Brief, 636
        – – Exclusion for drunk driving death, benefits denied (W.D. Tex.), 96
        – – New Year's Eve drinking death, widow entitled to benefits (S.D. Ohio), 798
        – – Widower improperly denied benefits for drunk driving death (D. Neb.), 250
    ACCOUNTING
      – Alternative investments, FASB proposes more transparency, 404
      – Credit risk, IASB agrees that upcoming due process discussion paper should address, 453
      – Defined benefit plans, IASB pension accounting proposal may lead to recategorization, 1392
      – Due process discussion documents published by IASB, 708
      – Earnings per share, FASB issues guidance on calculating, 1480
      – Effectiveness of standards, GASB adds six projects to agenda, 968
      – EU, review of pension standards urged, 348
      – Ga. Tech lab reports on reforms, 228
      – Post-retirement investments, more transparency in disclosures, FASB proposes, 657; one comment received, 1010
      – Scriveners' errors should be self-correctable, CPAs say, 654
      – Standard-setters, revised roles proposed, 405
      – Stock options
        – – Amended standard released by IASB, 184
        – – Cost sharing must include, IRS says, 653
      – Two-unit accounting for debt insurers, task force to propose, 1393
    ACTUARIES
      – Adoption of new assumptions illegally reduced benefits (U.S., brief filed), 1140; (rev den), 1409
      – Alternative disability mortality tables remain in force, 553
      – Annual reporting, PBGC releases proposed rule, 448
      – Blue Book released by Enrolled Actuaries, 838
      – Fee on enrolled actuary applications, IRS issues final rules, 9
      – Gray Book released by Enrolled Actuaries, 838
      – Longshoremen's union, actuary did not breach duty in not advising trustees against lump sum benefit payment (5th Cir.), 1093
      – Negligence claim over underfunding may proceed (E.D. Pa.), 370
    ADEA
    AGE DISCRIMINATION
    AGE DISCRIMINATION IN EMPLOYMENT ACT (ADEA)
      – Coordination of employer plans with Medicare, EEOC exemption upheld (U.S., rev den), 728
      – Laid-off workers, challenge to releases rejected (M.D. Pa.), 423
      – Medicare eligibility and retiree health benefits, EEOC issues final rule on ADEA, 26
      – Pilots
        – – Exxon pilots retired at 60, no ADEA violation (N.D. Tex.), 1089
        – – US Airways pilot forcibly retired at 60, no ADEA violation, 625
    AGING ISSUES
      – Barriers to work and retirement, Senate panel examines, 454
      – Decline in labor force participation rate predicted, 288
      – Financial risks of aging workforce, firms focused on retaining key employees, 288
      – Immigrants needed to replace baby boomers, report says, 285
      – Longer working lives reported for older Americans, 408
      – Near-elderly, allowing Medicare buy-in proposed, 771
    AIR TRANSPORTATION
      – Aloha files for bankruptcy (D. Haw.), 750; ceases operations after Ch. 11 filing, 810
      – Alternative funding schemes, IRS issues procedures, 8
      – American, USERRA, airline to settle claim over rights of pilots earning benefits while on military leave (N.D. Tex.), 996
      – Delta
        – – Merger with Northwest, promises no layoffs or hub closures, 970
        – – Voluntary severance offered, 657; 4,000 accept, 1396
      – FMLA
        See LEGISLATION, FEDERAL, HR 2744
      – Frontier files for Ch. 11 (S.D.N.Y.), 925
      – Northwest Airlines
        – – Disability claim subject arbitration (D. Minn.), 991
        – – Fiduciary breach claim by workers subject to mandatory arbitration under the Railway Labor Act (8th Cir.), 472
        – – Merger with Delta, promises no layoffs or hub closures, 970
      – United Airlines overpayments to retired pilot may be recovered by plan (N.D. Ill.), 748
      – US Airways pilot forcibly retired at 60, no ADEA violation, 625
    ALABAMA
      – Retired professors ex-wife (M.D. Ala.), In Brief, 692
      – Small business health insurance premium deductions, bill signed, 1405
    ALASKA
      – State and local government plans, pension bonds approved, 852
    AMERICANS WITH DISABILITIES ACT (ADA)
      – Los Angeles officers retired after injuries fail to show that pension offset for workers' comp was discriminatory (9th Cir.), 925
      – Married couple fired for alleged time card fraud while son underwent cancer treatment, bias claim may proceed under ADA association provision (10th Cir.), 1149
      – Nurse alleges firing due to costs of spouse's cancer (7th Cir.), 528
    ANALYSIS & PERSPECTIVE
      – China, stock awards create uncertainties, 1161
      – EPCRS voluntary corrections, 1419
      – Fiduciary duty, ERISA reasonable contract and fee requirements, 939
      – §409A
        – – Six-month deferral elections and performance-based pay, 489
        – – Ten traps for the unwary, 165
      – Genetic Information Nondiscrimination Act, 1309
      – Variable rate premium, PBGC final rule, 812
    ANNUITIES
      – Contingent deferred annuities, IRS has yet to determine tax treatment, 1187
      – Enhancing retirement security, Special Report, 1521
      – Equity-indexed annuities, guidance expected from SEC, 761
      – ERISA
        – – Death benefit annuity, no preemption of widow's claim (D. Conn.), 312
        – – Natl. Education Ass'n, 403(b) annuities not subject to ERISA (W.D. Wash.), 1234
      – 401(k) plans, increasing role for annuities urged, 1273
      – Lifetime retirement income
        – – Defined contribution plans, public policy issue raised, 1189
        – – Pomeroy (D-ND) wants public policy strategy, 1107
      – Model language, IRS official comments, 561
      – Steady income for retirees, annuity may not provide, report says, 183
      – Tax incentives
        See LEGISLATION, FEDERAL, HR 2205
      – Update from IRS, In Brief, 712; IRS updating corrections system, 1208
    ARBITRATION
      – ASARCO retirees can arbitrate benefits (9th Cir.), 127
      – Continental Tire must arbitrated plant-closing benefits (W.D.N.C.), 1514
      – Dupont unilateral decision to bar new hires from benefit plan, must arbitrate with union (D. Del.), 986
      – Early retirement benefits award upheld (N.D. Okla.), 426
      – Electrical workers union has standing to arbitrate retiree health benefit changes (S.D.N.Y.), 1088
      – H&R Block, arbitration award to former exec upheld (E.D. Mich.), 1415
      – Northwest Airlines
        – – Fiduciary breach claim by workers subject to mandatory arbitration under the Railway Labor Act (8th Cir.), 472
        – – Worker's disability claim subject arbitration (D. Minn.), 991
      – Stop-loss deductible, arbitrator upholding violated state law (7th Cir.), 426
      – Withdrawal liability, arbitration waived by employer (E.D. Mich.), 1146
    ARGENTINA
      – Switch to state plan, deadline extended, 76
    ARKANSAS
      – State and local government plans, Benton must pay premiums for 29 retirees (8th Cir.), 312
    ARMED SERVICES
      – CHAMPUS income deducted from hospital's state business tax (Wash. Ct. App.), 924
      – Mo. military pension tax exemption, In Brief, 187; House approves, In Brief, 972; Senate approves, In Brief, 1072
      – Ohio military pension tax exemption, In Brief, 187
      – PX employee plan is federal plan exempt from state income tax, La. official rules, 458
      – Taxes and premiums
        See LEGISLATION, FEDERAL, HR 3997, HR 6081
      – USERRA
    ATTORNEYS
      – ERISA
        – – Pre-litigtation costs, fees denied (3rd Cir.), 307
        – – Unpaid fees from benefit plan sought by attorney, no preemption (E.D. La.), 95
      – Fees
        – – Employer-sponsored plan that is secondarily liable for medical expenses, fees denied (E.D. Mich.), 1516
        – – Previous award of statutory penalties bars attorneys' fees (N.D. Ohio), 374
        – – S.C. teachers retire/rehire program, breach of contract award attorneys' fees cut (S.C.), 431
      – Fiduciary duty
        – – Attorney-client privilege blocks deposition of former director of investments (S.D. Ill.), 1300
        – – Entrenchment scheme and breach of fiduciary duties alleged (Del. Ch.), 51
        – – Law firm employee denied additional benefits under terminated pension plan (D.D.C.), 40
      – Mail fraud indictment, feds cannot seize attorney's retirement accounts (E.D. Ark.), 627
      – Malpractice, ESOP directors suit against law firm may proceed (N.D. Ill.), 142
      – Pre-litigation documents are privileged (M.D.N.C.), 477
      – Transfer adjustment fee, law firm alleges fiduciary breach by investment managers (N.D. Ind.), 83
    AUSTRALIA
      – Deductions for stolen proceeds of depreciating assets, bill presented, 711
    AUTOMOBILE INDUSTRY
      – Chrysler offers buyouts and early retirement, 288
      – Ford
        – – Buyout offer announced, 229
        – – Company stock, employees breach claim over investment options may proceed (E.D. Mich.), 777
        – – Social Security disability determination improperly ignored (6th Cir.), 39
      – GM
        – – Buyout offered, In Brief, 663; accepted, In Brief, 1281
        – – Delphi
          – – – Bankruptcy, executive bonuses cut (S.D.N.Y.), 259
          – – – Securities fraud and ERISA claims, settlement approved (E.D. Mich.), 199
        – – Early retirement, agreement reached with UAW, 18; special attrition program offered, 406
        – – Fiduciary breach claim over company stock and GM non-disclosure of financial condition, workers settle (E.D. Mich.), 198
        – – VEBA questioned as long-term solution to retiree health costs, 116; confidentiality order raises questions from retirees, 135; UAW sues GM (E.D. Mich.), 536
      – TRW, closure of Mich. facility no ERISA violation (E.D. Mich.), 89
      – VEBA benefits, UAW urged to take drastic steps to reduce costs, 115; union will not control money, 117

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