Pension & Benefits Reporter Index-Summary

DEFERRED COMPENSATION

– Advest plan participation rate does not meet top hat plan limits (N.D. Ohio), 247
– Correction of operational failures, In Brief, 359
– ERISA

– – Bankruptcy estate, status of plan at issue (D. Del.), 1041
– – Oral deferred compensation/retirement plan for attorneys ERISA-exempt not top hat plan (S.D. Ohio), 306

– §409A

– – Audit-proof processes sought by firms, 836
– – Calculating income after plan failure, IRS rules in clearance, 1479
– – Compliance failure, issues need resolving before IRS issues guidance, 606; firms urged to act, 1390
– – Corrections program guidance, In Brief, 1023
– – Design of plans affected by regulatory changes, 649
– – Drafting challenges addressed at webcast, 344; tips offered at conference, 1011
– – Failure of plan

– – – Permanent correction program proposed, 1013
– – – Transition relief, In Brief, 1121

– – §457(f) plans, employers urged to amend to comply with 409A, 1013
– – Income inclusion, guidance from IRS and Treasury planned, 708
– – Internal controls necessary to prevent failures, 649
– – Outstanding issues for Treasury, In Brief, 24
– – Q&A, IRS officials address issues at conference, 1117
– – Six-month deferral elections and performance-based pay, Analysis & Perspective, 489
– – Ten traps for the unwary, Analysis & Perspective, 165
– – Unresolved issues for 2008 addressed at conference, 17

– Service station chain plan is not top hat plan (D. Idaho), 422

DEFINED BENEFIT PLANS

– Accounting, IASB proposal may lead to recategorization, 1392
– Aggregate assets exceed total liabilities, survey reports, 1395
– Analysis reports decreased funding status, 277
– Canada, members bear substantial share of risk, 1489
– Dupont unilateral decision to bar new hires from benefit plan, must arbitrate with union (D. Del.), 986
– Eliminating plans, change stabilizing, survey reports, 1212
– ERISA

– – COLA exclusion from lump sum payout improper (U.S., rev den), 678
– – SBC telephone concession plan is covered by ERISA (W.D. Tex.), 1237

– §401k plans outperformed by defined benefit plans, report say, 1485
– Freezing plans, trend continues, 840
– Full distribution of benefits, participant entitled while plan awaited favorable IRS determination letter (E.D. Wis.), 131
– Funding

– – Determination of assets and liabilities for single-employer defined benefit plans, IRS issues guidance, 6; IRS hearing, witnesses seek revisions, 1177
– – Single-employer plans, guidance issued, 833
– – Underfunding, IRS proposes guidance, 74; clarification urged, 223; later effective date announced, 274; advice offered at conference, 276

– Hybrid plans, IRS plans public hearing, 1020; market rate of return focus of heating, 1267
– Liability of firms associated with medical center for contributions at issue (W.D. Pa.), 211
– Limited exception to accrual rule proposed by IRS, 1477
– Losses reported for first quarter of 2008, 888
– Pre-approved plans, letters expected from IRS, 602
– 3M to drop plan for new employees, 761
– W.Va. teachers to switch to defined benefit plan, 1489

DEFINED CONTRIBUTION PLANS

– Canada, safe harbors for sponsors urged, 185
– Fiduciary duty

– – ERISA, plan participant has remedy for breach (U.S.), 467; CRS reports, In Brief, 587; panelists comment on effect on litigation, 865
– – Standing, former workers who cashed out have may bring breach claim (4th Cir.), 1506

– Foreign plans, challenges outlined, 845
– Investment advice rule forwarded by Labor Dep't, 1265
– Local governments consider, 1222
– Outlook 2008, 262
– Public plans uses debated, 226
– Publicly traded employer securities, transitional guidance issued by IRS, 11

DELAWARE

– Children, insurance benefits mandate signed, 1499

DELINQUENT CONTRIBUTIONS

– Apprenticeship training, firm owes funds (E.D.N.Y.), 796
– Bankruptcy

– – Health and pension funds may not recover (D. Neb.), 50
– – Owners not personally liable (8th Cir.), 476

– BHF Electrical Contractors liable for unpaid contributions (N.D. Ill.), 733
– Big Apple Construction and president liable (S.D.N.Y.), 1048
– Brick Faced Concrete Walls delinquent contributions, funds attempt to collect not time-barred (E.D. Mich.), 1045
– Carter Construction not bound by successor agreement for unpaid funds (N.D. Ill.), 254
– Cash supplements to employees, firm still owes benefit contributions (W.D.N.Y.), 791
– Civil engineering firm not liable for unpaid contributions (E.D. Mich.), 139
– Collection is fiduciary duty, EBSA says, 276
– “Competition-leveling clauses” in conflict, employer liability for differential payments unclear (E.D. Mich.), 429
– Evergreen clause, fund not time-barred from seeking contributions from employer (N.D. Ohio), 320
– Gopher News may not seek indemnification from union (N.D. Ill.), 530
– Industry promotion fund, employer liable under local agreement (E.D. Mich.), 313
– Larry E. Webb Construction must submit payroll and audit information to bricklayers union to verify the accuracy of contributions and deductions (N.D. Ind.), 534
– Nonunion electrical contracting firm is alter egos liable for unpaid benefit contributions (WD Mich.), 1252
– Nursing home not required to make contributions for vacation, holiday, and sick leave hours (E.D. Pa.), 1249
– Offset of unpaid contributions with overpayments rejected (WD Mo.), 46
– Overlapping ownership, firms not alter egos (E.D. Mich.), 92
– Painting firms, alter egos liable for unpaid contributions (E.D. Mich.), 686
– Plumbers, employer must contribute for non-union workers (E.D. Tenn.), 45
– Screen Actors Guild sues ad agency over contributions for pro golfers (S.D. Cal), 787
– Smeltzer did not provide notice of pact termination, liable for contributions (N.D. Ill.), 47
– Sonak Electrical Contractors liable (N.D. Ill.), In Brief, 261
– Sporadic conduct by employer (D. Minn.), In Brief, 811
– Teamsters absence from suit does not require dismissal (N.D. Ill.), 260
– “Traveling contractors” clause, firm liable for contributions for work in Fla. (D.D.C.), 1519
– Trucking firms act as single employer when submitting fraudulent pay stubs to benefit funds (E.D.N.Y.), 1518
– Window installation firm is alter ego, liable for contributions (E.D. Minn.), 535

DENTAL COVERAGE

– Survey of Dental Coverage released, 519

DISABILITY BENEFITS

– Alzheimer's, validity of claims release at issue (E.D. Wis.), 801
– Appropriate claim forms not provided, fiduciary breach claim time-barred (D. Minn.), 373
– Arthritis claim, district exceeded authority in abuse of discretion review (4th Cir.), 129
– Bipolar disorder

– – Blackjack dealer, benefits denial upheld (E.D.N.Y.), 743
– – Physical illness ruling vacated (D.C. Cir.), 803

– Burden of proof improperly placed on plan to show participant not disabled (5th Cir.), 627
– Cardiomyopathy, administrator arbitrarily ignored physician's reports (U.S., rev sought), 243; brief being drafted, 748
– Coca-Cola employee, judgment under “any occupation” standard vacated (11th Cir.), 527
– Conflicting medical reports, administrator did not act arbitrarily in accepting report of non-disability (D. Colo.), 583
– Denial notice to attorney, participant failed to exhaust remedies (W.D.N.Y.), 1253
– Depression, back problems, drug addiction, denial decision upheld (10th Cir.), 321
– Diet to deal with difficulty in swallowing is medical treatment for preexisting condition (N.D. Ill.), 797
– Discretionary authority to make eligibility decisions not granted to plan administrator (4th Cir.), 1417
– ERISA

– – Amended disability benefits, multiemployer plan did not violate ERISA (2nd Cir.), 361
– – Cancer patient may sue for wrongful discharge (E.D. Mo.), 536
– – Change from group to individual policy, ERISA does not apply (D. Colo.), 744
– – Developmental disability treatment center, state law contract breach claim may proceed (E.D. Cal.), 375
– – Law firm partners plan governed by ERISA (U.S., rev den), 481
– – Limitations period tolled during appeal (D.D.C.), In Brief, 1051
– – Misrepresentation of coverage limits, no preemption (E.D. La.), 1299
– – Religious publisher plan not church plan (E.D. Tenn.), 1044
– – Safe harbor, employer-endorsed plan not eligible (E.D.N.Y.), 686
– – 75 percent of salary payment is “payroll practice” (N.D. Tex.), 989

– Fibromyalgia

– – MetLife benefits denial upheld (6th Cir.), 742
– – Presumption against administrator questioned (11th Cir.), 128
– – Psychiatric tests not performed, benefits improperly denied (D. Colo.), 691

– Ford employee, Social Security determination improperly ignored (6th Cir.), 39
– Function capacity exam improperly relied upon to deny benefits (E.D. Mich.), 586
– Hit-and-run accident (6th Cir.), In Brief, 751
– Job definition by Labor Dep't properly used to determine material duties (S.D. Ohio), 799
– Knee injury (6th Cir.), In Brief, 145
– Migraine, objective evidence lacking (M.D. Fla.), 528
– Motorola disability plan amendments no ERISA violation (N.D. Il.), 1248
– MS, administrator improperly encouraged beneficiary to seek Social Security benefits and then failed to consider SSA disability determination (6th Cir.), 244
– Neck injury, long-term benefits improperly terminated (10th Cir.), 687
– Northwest Airlines worker's claim subject arbitration (D. Minn.), 991
– Nurse anesthetist who abused drugs denied benefits because of potential risk of relapse (4th Cir.), 246
– Offset of benefits by IRA rollover prohibited (S.D. Ohio), 258
– Painkiller addiction, surgeon denied benefits (D. Mass.), 745
– Peripheral neuropathy, benefits improperly denied to participant whose age, education, and training would not qualify him to perform sedentary work (C.D. Ill.), 1044
– Postal worker's knees, no jurisdiction to review lower court remand (U.S., rev den), 680
– Practitioners who seek exclusion from 408(b)(2) fee rule, Labor Dep't holds hearing, 757
– Pre-existing conditions, absolute bar to coverage improper (2nd Cir.), 97
– Restatement ordered, participant not given chance to respond to basis for termination decision (U.S., rev den), 208
– Shoulder injury, third-party administrator improperly refused to hear appeal of claim denial (N.D. Ohio), 44
– Sleep apnea benefits improperly denied (E.D. Okla.), 795
– Spine degeneration, claim improperly denied (9th Cir.), 130
– Standard of review, plan language does not clearly indicate administrator's discretion (U.S., oral arg), 982; insurers that fund and administer plans, dual role is conflict of interest (dec), 1501
– UNUM accused of mailing falsified video surveillance, RICO claim dismissed (M.D. Pa.), 676
– Vision impaired by gunshot wound, benefits improperly terminated (4th Cir.), 922
– Work-related benefits denial upheld (D. Or.), In Brief, 636
– Wrist injury, remedies not exhausted (10th Cir.), 93

DISABLED PERSONS

– ADA

See AMERICANS WITH DISABILITIES ACT (ADA)

– Benefits

See DISABILITY BENEFITS

– ERISA, firing after lawsuit over breast disease, not benefits interference (6th Cir.), 869
– Savings accounts

See LEGISLATION, FEDERAL, S 2741

– Verizon fiduciary duty (S.D.N.Y.), In Brief, 1160

DISCLOSURE

– Concise format sought for participant disclosure, 1385
– D.C. PBM disclosure law, challenge may proceed (D.C. Cir.), 915
– Effect of SEC disclosure rules discussed at conference, 963
– Ex-wife of pension plan trustee entitled to $50 per day for nine-year delay in disclosing documents (E.D. Cal.), 739
– Fee disclosure

– – Guidance from Labor Dep't, Special Report, 380
– – Plan service providers

See FIDUCIARY DUTY

– Fiduciary breach claim over company stock and GM non-disclosure of financial condition, workers settle (E.D. Mich.), 198
– Information collection extension, Labor Dep't seeks comment, 761
– Mutual funds

See MUTUAL FUNDS

– Patents on tax planning methods

See TAX REFORM AND SIMPLIFICATION

– Penalties for non-disclosure to participants, EBSA proposes fines, 8
– Post-retirement investments, more transparency in disclosures, FASB proposes, 657; one comment received, 1010
– PPA disclosure rules increase administrator responsibility, conference told, 1109
– Union officials and employers, Labor Dep't disclosure rule changes challenged (D.D.C.), 378
– Untimely production of plan documents, penalty imposed (S.D. Iowa), 1417

DISTRICT OF COLUMBIA

– PBM disclosure law, challenge may proceed (D.C. Cir.), 915

DIVORCE

– Bankruptcy, ex-wife's ESOP interest not part of estate (S.D. Ohio), 580
– Default judgment of divorce, wife waived right to insurance proceeds (E.D. Mich.), 143
– Defined benefit plan, ex-wife entitled to surviving spouse benefits (S.D.N.Y.), 788
– Disclosure of documents, ex-wife of pension plan trustee entitled to $50 per day for nine-year delay (E.D. Cal.), 739
– ERISA

– – Child support lien, ERISA governs applicability to pension benefits (5th Cir.), 375
– – Constructive trust sought by ex-wife, no preemption (W.D. Mich.), 634
– – Removal to federal court, jurisdiction lacking to hear claim (S.D. Ohio), 689
– – Revocation of beneficiary designation upon divorce, Pa. law preempted (Pa. Super. Ct.), 1144

DOMESTIC PARTNERS

See also SAME-SEX MARRIAGE
– Federal employees

See LEGISLATION, FEDERAL, HR 1820, S 1556, S 2521

– 401(k) resources offered, 850
– Mich. marriage amendment bars public employee benefits for same-sex partners (Mich.), 1083