Pension & Benefits Reporter Index-Summary

E-PRESCRIPTIONS

– Medicare Part D

– – Call letter postpones deadline, 670
– – Protocol standards finalized, 769

– PBM groups launches campaign to mandate e-prescribing, 1031

EARLY RETIREMENT

– Chrysler offers buyouts and early retirement, 288
– ERISA, elimination of Social Security supplement for employees no violation (E.D.N.Y.), 363
– GM, agreement reached with UAW, 18; expansion of offers planned, 229; special attrition program offered, 406
– Ky. Wesleyan College cannot end benefits for retirees who entered early retirement pacts promising no change in benefits (W.D. Ky.), 199
– Lucent accused of misleading workers into accepting early retirement, claim time-barred (6th Cir.), 739

EBSA

See EMPLOYEE BENEFITS SECURITY ADMINISTRATION (EBSA)

EMPLOYEE BENEFITS SECURITY ADMINISTRATION (EBSA)

– Budget for FY2009, includes hike, 334; more positions for reviewing plan service providers, 336

EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM (EPCRS)

– Guidance planned by IRS, 1062; will include corrections program revisions, 1183
– Voluntary corrections, Analysis & Perspective, 1419

EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs)

– Bankruptcy, ex-wife's interest not part of estate (S.D. Ohio), 580
– Benefits interference, firing before merger no violation (M.D. Pa.), 789
– Cal., bogus optional basis transactions and tax shelters, resolution program launched, 1488
– Distributions, firms may have tax deduction from redemption of stock (D. Minn.), 204
– Divestment of publicly traded employer securities, IRS hears comments on proposed rule, 759
– Fiduciary duty

– – Cashed out worker has standing to allege fiduciary breach (rev den), 579
– – Current participant is adequate representative for present and former participants in ESOP claiming breach (E.D. Cal.), 94
– – Reconsideration denied for workers' claim for additional benefits based on breach (M.D. Ala.), 1138

– Form 1099-R, ESOPs must report distributions, 1388
– Malpractice, directors suit against law firm may proceed (N.D. Ill.), 142

ENFORCEMENT POLICY

– Abusive transactions under IRS scrutiny, 1195
– Backdating of stock options

See STOCK OPTIONS

– Determination letter program, IRS plans formal announcement, 1061
– Dirty Dozen tax schemes, In Brief, 613
– Downsizing rule, PBGC steps up enforcement, 1065
– Drafting errors in plan documents a recurring problem, 1387
– Health Wellness Program Compliance, EBSA provides checklist, 410
– Self-correction and incentives, IRS chief comments, 1385
– Seminar planned by Labor Dep't, In Brief, 520
– Voluntary compliance, many failures identified by IRS are due to not amending plans to reflect law changes, 345

ENROLLED RETIREMENT PLAN AGENTS (ERPA)

– New program expected from IRS, 1063; 1064

ENRON

– Hewitt accused of misallocating plan funds (S.D. Tex.), 377; will settle, 632
– Shareholders securities fraud claim, banks not fiduciaries (U.S., rev den), 256; discussed at conference, 341

EPCRS

– See EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM (EPCRS), 1062

ERISA

– Accidental benefits

See ACCIDENT BENEFITS

– Active work rule, benefits denial claim preempted (S.D. Ill.), 630
– Advisory panel lists study topics for 2008, 1066
– Allstate, former agents breach of contract claim not preempted (N.D. Ill.), 737
– Anti-alienation rule violated by injunction limiting participants ability to access account (Mich. Ct. App.), 790
– Anti-cutback rule

– – Natl. Railroad Passenger Corp. reduction in monthly supplement available to early retirees, no violation (D.D.C.), 1507
– – Siemens plan to eliminate separation benefits violates rule (W.D. Pa.), 786

– Assignment of benefit, breach of contract claim preempted (N.D. Ind.), 140
– AT&T, ERISA and LMRA preempt claim that firm fired worker to avoid paying retirement benefits (D. Conn.), 1517
– Bond and lien laws used to recover contributions, no preemption (Utah Ct. App.), 1038
– Breast reconstruction partial payment no violation of ERISA or Women's Health and Cancer Rights Act (2nd Cir.), 521
– Cake decorators claim preempted (E.D. Tex.), In Brief, 1051
– Cash balance plans

See CASH BALANCE PLANS

– Checkbooks issued to life insurance beneficiaries rather than lump-sum payments, no violations (D. Mass.), 622
– Child support lien, ERISA governs applicability to pension benefits (5th Cir.), 375
– Constructive trust sought by ex-wife, no preemption (W.D. Mich.), 634
– Contributions by employer are plan assets (E.D. La.), 921
– Conversion disability policy covering one person, not governed by ERISA (E.D. La.), 1150
– Coordination of benefits, Mich. law preempted (E.D. Mich.), 689
– Copy of rights not provided (W.D. Tex.), In Brief, 378
– Death benefit annuity, no preemption of widow's claim (D. Conn.), 312
– Deceptive trade practices claim against insurer not preempted (N.D. Tex.), 143
– Decretionary clauses

– – Mich. ban upheld (D. Mich.), 575
– – Mont. ban upheld (D. Mont.), 574
– – Utah law preempted (D. Utah), 1236

– Deductions from paycheck after health insurance canceled, claim against employer preempted (M.D. Tenn.), 534
– Disability benefits

See DISABILITY BENEFITS

– Distributed benefits (W.D. Ky.), In Brief, 1308
– Divorce decree enforcement (E.D. Va.), In Brief, 1308
– Early retirement, elimination of Social Security supplement for employees no violation (E.D.N.Y.), 363
– Eating disorder coverage denied, claim preempted (D.N.J.), 523
– EBSA to sponsor health law seminar, In Brief, 724; 725
– Emotional distress

– – Misrepresentation of coverage, no preemption (Alaska), 675
– – Repeated contacts with beneficiary, claim preempted (E.D. Tech.), 428

– Enhanced retirements denied despite employer's misrepresentation (W.D. Mich.), 253
– False statements about benefits, employer did not violate ERISA (D.N.J.), 486
– Fiduciary duty

See FIDUCIARY DUTY

– Filing deadline extended by PBGC, In Brief, 460
– Fraudulent inducement claim against Du Pont not preempted (5th), 475
– Geisinger South Wilkes-Barre Medical Center claim preempted (M.D. Pa.), 811
– Health benefit standards, In Brief, 862
– Health care costs cited for wrongful discharge, no preemption (W.D. Mo.), 533
– Health care reform, preemption may impede, issue brief asserts, 351; Labor official comments, 566
– Insurance agent is independent contractor, claim over terminated deferred compensation plan preempted by ERISA (N.D. Ohio), 317
– Investment firm accused of failing to supervise registered securities rep (M.D. Tenn.), 919
– Iowa law making certain insurance policies “always secondary” not preempted (Iowa), 1297
– Labor Dep't to sponsor health law seminar, In Brief, 34
– Leahy (D-Vt) criticizes preemption of state law damages claims, 1399
– Life insurance, Qwest benefit reduction no ERISA violation (D. Colo.), 531
– Liver disease, claim for unlawful termination of benefits preempted (D. Haw.), 633
– Lucent copayment and deductible hike may violate ERISA (D.N.J.), 1408
– Maintaining of preemption standard urged, 910
– Minors' right to insurance proceeds, state court authority not preempted (U.S., rev den), 581
– Miscalculation of benefits, claim preempted (U.S., rev den), 482
– Misrepresentation of coverage, hospital's claim not preempted (E.D. La.), 1155
– Monsanto accused of improperly altering contributions (E.D. La.), 793
– Negligent advice by insurance agency, claim preempted (D. Minn.), 204
– No-smoking policy, fired employee's claim not preempted (D. Mass.), 318
– Non-ERISA plans face difficulties under new state laws, 1220
– Nondiscretionary payments under self-funded plans, no preemption of insurer's reimbursement claim (4th Cir.), 867
– Notice

– – Comcast freeze notice complied with ERISA (W.D. Pa.), 681
– – Explanation of benefits did not comply with notice rules (W.D. Mich.), 1306
– – Sears liable for penalties for late notice of COBRA rights (D. Nev.), 634

– Outlook 2008, 146
– Personal jurisdiction lacking over health plan claims administrator's action seeking declaratory judgment (E.D. Tenn.), 139
– Plastic surgery expenses, physician's reimbursement claim preempted (D. Conn.), 1096
– Political use of pension plan assets illegal, EBSA rules, 70
– Pre-litigation costs, attorneys' fees denied (3rd Cir.), 307
– Pre-plan misrepresentations, no preemption of physician's fraud claims (S.D. Tex.), 425
– Premiums collected from ineligible participant, state law claim preempted (W.D. Mich.), 428
– Reduced retirement benefits no violation (W.D. Ky.), 485
– Residential care reimbursement claim not pre-empted (D. Utah), 251
– Revocation of beneficiary designation upon divorce, Pa. law preempted (Pa. Super. Ct.), 1144
– S.F., Cal., employer insurance contribution mandate

See HEALTH CARE REFORM, STATE

– Senior care center workers' comp to recover damages for injuries sustained while assisting an elderly patient, no preemption (N.D. Tex.), 1095
– Severance benefit increase sought, former exec's claim preempted (S.D.N.Y.), 319
– Skilled nursing care for amputated leg denied, claim preempted (D. Me.), 688
– State agencies may seek payment from health plans, EBSA advises, 767
– Statutes of limitations, benefits interference claim time-barred (E.D. Mo.), 631
– Two-employee plan (5th Cir.), In Brief, 323
– United Way chief's estranged wife denied benefits (S.D.N.Y.), 923
– Unsafe workplace claim not preempted (5th Cir.), 206; (U.S., rev den), 1304
– UNUM accused of breaching settlement with states, preempted (D. Me.), 43
– UPS subsidiary accused of misrepresenting long-term benefits eligibility, suit preempted (1st Cir.), 1511
– U.S. Transformer employee stock plan is exempt payroll practice (D. Idaho), 677
– Vesting, 95-hour equivalency rule for determining service credit applies (U.S., rev den), 207
– Wage withholding, Ky. law preempted, EBSA issues advisory opinion, 412
– Whistleblower claim by union plan director preempted (Fla. Ct. App.), 994
– Withdrawal liability incurred by casket firm (N.D. Ill.), 871
– Workers' compensation, ERISA does not preempt substantive provisions of Me. law, penalties preempted (D. Me.), 681
– Wrongful termination, claim preempted (D. Minn.), 749

ESOPs

See EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs)

See EUROPEAN UNION (EU)

EUROPEAN UNION (EU)

– Accounting, review of pension standards urged, 348
– Domestic partners, gay person can inherit partner's pension, 810

EXECUTIVE COMPENSATION

– Advisory votes, more than 90 shareholder proposals filed for 2008 proxy season, 284
– Attitudes of investors and directors surveyed, 562
– Backdating of option grants

See STOCK OPTIONS

– Bear Stearns acquisition by JP Morgan Chase, Grassley (R-Iowa) seeks probe of Fed role, 656
– Comparison of top firms, SEC launches online tool, 18
– Consultants

– – Excessive pay not caused by consultants, study says, 887
– – House panel seeks information, 279

– CRS reports, In Brief, 564
– Deferred compensation

See DEFERRED COMPENSATION

– Delphi bankruptcy reorganization, executive bonuses cut (S.D.N.Y.), 259; PBGC chief vows to protect, 1114
– Disclosure

– – Creative use of graphics reported, 1112
– – Goals on proxy statements, survey reports, 225
– – Performance target disclosure in corporate filings, SEC official addresses, 340; proxies a challenge, 847

– ERISA may apply to stock bonus that systematically defers payment unit termination of employment (N.D. Tex.), 1302
– Exempt organizations

See EXEMPT ORGANIZATIONS

– False promises or misrepresentations by employer, estoppel claim may proceed (N.D. Ill.), 736
– Financial services exec question by House panel, 555
– §409A

See DEFERRED COMPENSATION

– H&R Block, arbitration award to former exec upheld (E.D. Mich.), 1415
– NYSE former chair accused of failing to completely disclose former CEO's benefit package, 987
– Outlook 2008, 156
– Outside directors

– – Fees up, In Brief, 1397
– – Interim CEO stint does make member an outside director, IRS says, 1477

– “Paywatch” for 2008 issued by AFL-CIO, 886
– Perfomance-based compensation

– – Design issues raised, 605
– – IRS reconsiders position, 278; will examine issues raised, 399; transition period sought, 400; law firms seek review of PLR, 449; guidance issued, 449
– – Overtaking stock options as popular device, 886

– Priority guidance from IRS, relief described at conference, 1061
– Revised form 990, reporting instructions expected, 556
– Say-on-pay criticized, 1207
– U.S. firms CEO compensation reported, 107

EXEMPT ORGANIZATIONS

– Charity tax, 2008 elections may effect, 1482
– Compensation issues, implementing guidelines for FY2008 released by IRS, 15
– Emerging issues, update offered by IRS officials, 1028
– Resolving tax mistakes, IRS planning revenue procedure, 961

EXHAUSTION OF REMEDIES

– Denial notice to attorney, participant failed to exhaust remedies (W.D.N.Y.), 1253
– HMO accused of overcharging for copayments, plaintiff must exhaust administrative remedies (E.D. Mo.), 372
– Multiemployer fringe benefit fund not liable for benefits to part-time employee who did not exhaust administrative remedies (D. Minn.), 255
– Nonoccupational accident benefits, participant did not exhaust administrative remedies (W.D. Pa.), 745
– Severance benefits, attorney's counteroffer letter to plan sponsor exhausted administrative remedies (W.D. Mich.), 1256
– Subrogation, release of rights did not excuse participant from exhausting administrative remedies (D. Minn.), 792