Pension & Benefits Reporter Index-Summary

DEFERRED COMPENSATION

– Administrative remedies not exhausted, ex-worker claim for additional benefits denied (D. Colo.), 719
– Bayer does not owe benefits to Sterling workers (2nd Cir.), 2068
– Chiquita former exec compensation claim may proceed (S.D. Ohio), 1927
– Country club, ex-worker's fiduciary breach claim dismissed (E.D. Mo.), 2309
– Fearless Ferris ex-workers fiduciary breach claim over maintenance of plan not barred by ERISA (D. Idaho), 650
– §409A

– – Coordinating definitions with §457A, IRS issues notice, 50
– – Corrections program guidance

– – – Comments sought, 685; comments received, 760
– – – Discussed at conference, 1541
– – – “Dreaded bucket rule,” avoidance advice offered, 2378
– – – Inadvertent plan document errors, ability to correct urged as part of program, 943
– – – Practitioners propose, 1405

– – Failure and corrections, Treasury official review guidance, 220
– – Inclusion rules, guidance offered at BNA audioconference, 110; additional guidance, 826
– – Partnerships, “crash course” offered on §457A and §409, 1194
– – Revisions sought by N.Y. Bar Ass'n, 2331

– §457(f)

– – Proposed rules expected in 2009, 2175
– – Questions received by Treasury and IRS, 2176

– §475 terms not defined in same way as in other tax code sections, 1002
– Fraternal benefit society, ex-agents dispute of compensation calculation may proceed (N.D. Ohio), 1572
– Income inclusion rules proposed by IRS, comments received, 613; more comments, 825; Annotations, Special Report, 979
– Monsour Medical Center lump-sum agreement did not create ERISA plan (W.D. Pa.), 2021
– Noncompete pact, ex-worker forfeited deferred compensation (Iowa), 858
– Prudential, ex-financial advisors claims settled (D.N.J.), 866
– St. John Health ex-exec failed to exhaust administrative remedies (E.D. Mich.), 977
– Securities brokers not required to exhaust administrative remedies before bringing claim that firms illegally forfeited deferred compensation (D. Minn.), 1315

DEFINED BENEFIT PLANS

– Breaks in service, use of two different accrual rates upheld (D. Mass.), 1574
– Chicago law firm not fiduciary of D.C. firm (D.D.C.), 1716
– Continental accuses pilots of using fake divorces to get benefits (S.D. Tex.), 1306; dismissed, 2441
– Delphi to end plans, 1345
– Failure to pay lump sums as basis for litigation, Analysis & Perspective, 808
– Funding

– – Diminished portfolios raise payout issues, 688
– – Disclosure, Labor Dep't issues guidance, 332
– – Drop in funding status reported for Jan. 2009, 390; Feb., In Brief, 624; gain reported for Mar., 885; decline in May, 1409; decrease in Jun., 1679; drop in Aug., In Brief, 2232
– – Equity market decline creates challenge for defined benefit plans, 531
– – ERISA Industry Comm. chief criticizes stimulus bill, 330
– – Expected earning from assets, IRS puts cap on, 669
– – Information collection extension, comments, Labor Dep't issues notice, 396
– – Neal (D-Mass) says action depends on Obama administration proposal, 2265
– – Pomeroy (D-ND) raises funding concerns, 117; releases discussion draft, 1538
– – PPA, Business Roundtable pushes Congress to address funding, 330
– – Relief proposals discussed at conference, 2083

– Hanesbrands reaches agreement with PBGC, 2227
– J.P. Morgan ex-worker time-barred from challenging notice of conversion from defined benefit plan to cash balance plan (S.D.N.Y.), 969
– Lump-sum payments, administrator must pay when annuity starting date precedes bankruptcy (S.D. Tex.), 2446
– Michelin exclusion of worker on disability leave upheld (D.S.C.), 2207
– Public plans, defined benefit plans called “automatic stabilizers,” 456
– Tax avoidance scheme, some class action claims against promoters dismissed (N.D. Tex.), 978
– Teamsters, federal help sought, 1746
– Trends

– – Buy-outs could erode responsibility to manage plans in best interest of participants, GAO reports, 945
– – Dec. had biggest decline for 2008, report says, 109
– – Equity market decline creates funding challenge, 531
– – Funding

See Funding, this heading

– – GAO surveys plans, 831
– – Volatility of market, fiduciaries under pressure in liquidating plan assets, 1008

– Valuation of assets, IRS issues guidance, 669

DEFINED CONTRIBUTION PLANS

– Amgen, cashed out worker has standing to challenge prudence of investments (9th Cir.), 1708
– Automatic enrollment, final rules issued by IRS, 450
– Cost of living, no increase in benefit limits for 2010, 2369
– CRS update, In Brief, 1691
– Fees, guidance needed, GAO reports, 2324
– Frozen pensions, defined contribution plans replacing, 2039
– Market demands will affect service providers fees, consultants say, 1479
– Options reviewed at conference, 1119

DELAWARE

– Developmental delay screening mandate signed, 2005
– Health insurance rate control law signed, 1654
– State troopers, In Brief, 1810

DELINQUENT CONTRIBUTIONS

– Alter egos

– – Family-run electrical contractor and associated firms liable to contributions (S.D. Ill.), 1094
– – Industrial Contracting and general contractor are alter egos (6th Cir.), 2208
– – Sunrise Construction, successor of dissolved firm and owners are liable for contributions (E.D. Mo.), 97

– Audit cost request denied (7th Cir.), 1610
– Auto dealer cannot rely on oral agreement with dead union chief to apply ERISA “free look” provision (N.D. Ill.), 1719
– Baseball stadium sign installation, contractor not liable for subcontractors contributions (8th Cir.), 1458
– BEKO must pay fund for every hour it pays employees (D. Utah), 1314
– BFI Waste Systems must contribute for “worked vacation pay” (N.D. Cal.), 1516
– Carpenters union funds, contractor liable (S.D.N.Y.), 512
– Civil engineering firm not bound by pact requiring contribution to industry promotion fund (6th Cir.), 854
– Defunct plumbing contracting firm owner liable for unpaid fringe benefit contributions (E.D. Mich.), 975
– Demolition firm bound by collective bargaining agreement to contribute to fund (E.D. Mo.), 2018
– Disclosure

See LEGISLATION, FEDERAL, HR 2779

– Drywall firm defunct, owner not liable for contributions (D. Minn.), 864
– Electrical contractors, firm liable for contributions for worker who was minority shareholder (N.D. Ill.), 661
– Fee disclosure reporting bill

See LEGISLATION, FEDERAL, S 401

– Fiduciary duty

– – Bankrupt firm unpaid contributions not plan assets (2nd Cir.), 1234
– – Construction firm owner liable for not telling pension plan of unpaid contributions (E.D. Mich.), 318

– Fingerie Lumber must make contributions until underlying union pact expires (N.D. Ill.), 1093
– GEM Industrial liable for under local union pacts (6th Cir.), 373
– General Materials obligation ended with end of collective bargaining agreement (U.S., rev den), 858
– Kingsbridge Heights Rehabilitation Care Center (S.D.N.Y), 721
– Piercing corporate veil, firms liable for unpaid contributions (7th Cir.), 2062
– Plastering firm purchaser not liable as successor (N.D. Ill.), 796
– Plumbing contractor must contribute under evergreen clause (D. Minn.), 1776
– Sara Lee must make contributions for fired workers (N.D. Ill.), 2308
– Schmuck Brothers not liable for contributions to fund (W.D. Wash.), 1160
– Tile firm owes contributions, factual issues remain (E.D.N.Y.), 872
– Trucking firms

– – Ownership of firms by one person, liable for contributions as single employer (N.D. Ill.), 794
– – Uncontested evidence not shown, summary judgment denied to pension fund (N.D. Ill.), 510

– Watson Services made contributions past required deadline, but before litigation, not liable for statutory damages (S.D.N.Y.), 429

DENMARK

– Costs, pension firms may be compelled to publish, law considered, 344
– Deductibility of pension savings at issue, 2046
– Fixed-rate pension plan restrictions proposed, 1211
– Refunds from Special Pension Fund planned, 543

DISABILITY BENEFITS

– Accrual of benefits (5th Cir.), In Brief, 1391
– Acid reflux history, coverage denial upheld (E.D. Mo.), 1578
– Age requirement, benefits denied (W.D.N.Y.), 2312
– Alcohol dependence, denial relying solely on peer reviews improper (W.D. Mich.), 193
– ALS, benefit denial upheld for pre-existing condition (3rd Cir.), 1830
– Asthma benefits denial upheld (3rd Cir.), 435
– Attorneys' fees

See ATTORNEYS' FEES

– Auto crash injuries, benefits improperly denied (6th Cir.), 576
– Bonuses not part of pre-disability income (D. Kan.), 1727
– Coca-Cola, offset of benefits to account for receipt of Social Security benefits upheld (U.S., rev den), 912
– Commissions properly excluded from benefits calculation (1st Cir.), 2402
– Condition arbitrarily classified as “recurrent” (D. Colo.), 364
– Conflict of interest

– – Additional discovery of administrator's conflicts permitted (E.D. Ky.), 427
– – Brain hemorrhage benefits denial, lower court failed to consider administrator's conflict of interest (8th Cir.), 716
– – Cancer patient's claim improperly denied (2nd Cir.), 11
– – ERISA

See ERISA, this heading

– – Fibromyalgia suit remanded (1st Cir.), 1151
– – Structural bias, benefits improperly terminated (9th Cir.), 2203

– Contingent employees, policy did not create distinct plan for independent contractors (E.D. La.), 144
– Contractual limitations period, claim time-barred (6th Cir.), 2012
– Deadline arbitrarily imposed on benefits application (2nd Cir.), 644
– Degenerative foot condition, administrator's conflict-of-interest not properly considered (7th Cir.), 1868
– Denial letter failed to explain review process, exhaustion of administrative remedies not required (E.D. Mo.), 799
– Disclosure of medical reports not required during appeal of benefits denial (8th Cir.), 971
– EDS, former worker who returned as part-timer after back surgery, benefits denied (M.D. Tenn.), 319
– ERISA

– – Administrative record

– – – Additional evidence improperly examined (9th Cir.), 139
– – – Medical evidence improperly stricken (7th Cir.), 1609

– – Colo. ban on reservations of discretionary authority not preempted (D. Colo.), 1237
– – Employee pays premium, ERISA still applies (6th Cir.), 1830
– – Financial conflict of interest, administrator abused discretion in denying benefits (8th Cir.), 1090
– – Fraudulent medical reports alleged, conspiracy claim preempted (N.D. Okla.), 2452
– – Great-West workers challenge termination of medical coverage while on disability leave (8th Cir.), 968
– – Motorola benefit cap upheld (7th Cir.), 1919
– – Occupational disability benefits, vested right infringed by plan amendment (S.D. Ohio), 798; retroactive benefits ordered, 1662
– – One-employee plan not part of ERISA plan (E.D. Mich.), 263
– – Penalties, plan participants claim time-barred (4th Cir.), 187
– – Physician's policy governed by ERISA after he left practice (E.D. Tenn.), 2448
– – Textron worker not entitled to jury trial of claim that company misinformed him about plan coverage (U.S., rev den), 1096
– – Truck driver challenges firing, claim preempted (8th Cir.), 1384
– – Whirlpool plan exempt from ERISA (N.D. Okla.), 1661

– Faxed denial to lawyer, notice sufficient (2nd Cir.), 1452
– FedEx plan is “payroll practice” (S.D. Fla.), 1317
– Fiduciary duty, profit-driven techniques to deny disability benefits, claim may not proceed as class action (6th Cir.), 137
– Hartford accused of payment delays, certification denied (2nd Cir.), 1973
– Heart treatment, patient refused to consult cardiologist, benefits denial upheld (10th Cir.), 375
– History of medical reviews subject to discovery (E.D. Ky.), 141
– HIV-positive ex-worker, benefit termination upheld (7th Cir.), 1162
– Intl. Paper creation of trust to pay benefits diminishes conflict of interest (5th Cir.), 1721
– Knee pain, benefit improperly terminated without considering complete medical history (7th Cir.), 656
– Leg injury tied to depression, participant may be entitled to benefits (3rd Cir.), 97
– Manuals and policies used, discovery ordered (D. Conn.), 1312
– Memory loss, 24-month benefit limit upheld (7th Cir.), 1869
– Migraines, objective proof not required for benefits (11th Cir.), 262
– Miscalculation of benefits, claim time-barred (6th Cir.), 2069
– MS benefit denial not adequately explained (7th Cir.), 1781
– Natl. Railway Act no bar to pilot's suit over interference with disability retirement benefits (D. Minn.), 581
– Neurofeedback coverage denial upheld (5th Cir.), 430
– Nonmedical history supplied to consulting physicians, no abuse of discretion (7th Cir.), 2204
– On-call days not part of physician's basic monthly earnings (D. Minn.), 2071
– Overpayment of benefits

– – Administrator waited to long to seek restitution (E.D. Ark.), 1042
– – Pension plan may seek equitable relief (E.D.Va.), 1385

– Potential bias and business relationships of insurer, participant may seek discovery (E.D. Mich.), 1460
– Remand order not reviewable on appeal (8th Cir.), 1779
– Roman Catholic

– – Mission of firm, plan is exempt church fund (N.D. Fla.), 1314
– – Order founded firm, plan is exempt church fund (W.D. Wash.), 1041

– Social Security

– – Back problems, disability administrator's review of claim improperly ignored SSA determination (S.D. Ohio), 585
– – Operating room technician physical and mental injuries, deduction of Social Security benefits from long-term disability benefits upheld (5th Cir.), 19

– Vertigo benefits, workers comp offset for asbestos upheld (4th Cir.), 649

DISABLED PERSONS

– ADA

See AMERICANS WITH DISABILITIES ACT (ADA)

– Benefits

See DISABILITY BENEFITS

– Discrimination, Cal. law claim not preempted by ERISA or LMRA (C.D. Cal.), 1778

DISCLOSURE

– Auditor letters, attorneys warned to avoid privilege violations, 1308
– Brief, targeted disclosure requirements for pension plans urged, 2174
– Disability, disclosure of medical reports not required during appeal of benefits denial (8th Cir.), 971
– ERISA

– – Cash balance plan administrator not liable for penalties for not timely producing documents (W.D. Ky.), 260
– – Internal guidelines of health insurer, disclosure required (7th Cir.), 570; (U.S., rev den), 2350
– – Labor Dep't issues final rule, 5
– – Provider entitled to copies of plan documents (E.D. La.), 191

– Fair value

See ACCOUNTING

– Fee disclosure, White House stops Labor Dep't final rules on fiduciaries, 157
– Ford failure to disclosure alcohol-related death exclusion, benefits denied to widow (E.D. Mich.), 317
– Group health plans

See LEGISLATION, FEDERAL, HR 1253

– Information collection

– – Labor Dep't issues notices, 952
– – PBGC, In Brief, 295

– Proxy access, SEC commissioners discuss, 2328
– Truth in Lending Act exemptions, Federal Reserve issues final rule, 537

DISTRIBUTIONS

– Asset ceiling interpretation, IASB seeks fix, 224
– Lump sums

– – Effect on retirement security, CRS reports, 291
– – Notice of limits on payments from underfunded plans not required, IRS says, 2374

– Merck denial of payout option change upheld (E.D. Pa.), 712
– Waiver guidance on required minimum distributions, pension professionals comment, 222; law group comments, 222; sample language expected from IRS, 1479; IRS clarifies, 2221

DISTRICT OF COLUMBIA

– Government worker pension records, In Brief, 1490
– Mini-COBRA benefits approved, 562
– PBM disclosure law preempted by ERISA (D.D.C.), 782

DIVORCE

See also SPOUSES
– COBRA coverage denied to ex-wife (E.D. Pa.), 2252
– Continental accuses pilots of using fake divorces to get benefits (S.D. Tex.), 1306; dismissed, 2441
– QDROs

See QUALIFIED DOMESTIC RELATIONS ORDERS (QDROs)

DOMESTIC PARTNERS

See also SAME-SEX MARRIAGE
– Colorado

– – Designated beneficiary assignment law signed, 953
– – State workers law signed, 1269

– Federal workers

See FEDERAL EMPLOYEES

– Franklin County, Ohio, In Brief, 1950
– Most large firm provide benefits, 411
– Nev. veto overridden, 1352
– New Orleans registry ordinance no violation of La. constitution (Ct. App.), 1083
– Taxation of benefits

See LEGISLATION, FEDERAL, HR 2625

– Workplace changes, employer obligations reviewed, 1009