|
|
|
|
||
|
||
|
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
FAIR LABOR STANDARDS ACT (FLSA)
Severance benefits, SunTrust enjoined from requiring FLSA waiver (N.D. Ga.), 1088
Airlines
Health law seminar, Labor Dep't to sponsor, In Brief, 34 Human resource professionals concerns surveyed, 884 Rules updated by Labor Dep't, 333; Democrats criticize proposal, 401; House panel hears criticism of rules, 842; proposals generate comments, 883
Adoption benefits becoming more common, 1018
Family time N.J. Assembly approves mandate, 661; Senate approves, 908; signed, 1033 Stark (D-Cal) bill
DOD urged to seek temporary waiver from Cost Accounting Standards Board, 106
Impending retirements, Senate panel briefed, 454
Average age of new hires, attitudes reported, 457
Domestic partners Family leave Hearing benefits, OPM urges improvement, 722 Loss in employees by 2012 estimated, 1068 Medicare Part D, tying with federal retiree benefits, saving predicted, 1128 Modernization program at OPM, GAO suggests improvements, 346 Pay hike, executive order signed, 109 PX employee plan is federal plan exempt from state income tax, La. official rules, 458 Retaining older workers and attracting new workers, Senate panel told of need, 1015 RetireEZ
Contract suspended, 1275
Electronic processing system, House holds hearings, 762 Same-sex marriage, CRS reports on benefits not subject to requirements, 74 Sick leave
CRS offers options to reduce, 721
IRS employers, use of leave audited, 1029
Mileage, In Brief, 662
Per diem revisions, In Brief, 662
Attorneys
See ATTORNEYS
BNA plans conference, Section 401(k) Plan Fiduciary Compliance: What Plan Sponsors Need to Know, 538 Classifying exempt from overtime workers no breach (D. Minn.), 1249 Delinquent contributions, collection is fiduciary duty, EBSA says, 276 Delphi settlement approved (E.D. Mich.), 199 Employer stock
Baxter Intl. participants breach claim may proceed (7th Cir.), 781
Diebold accused of breach by offering artificially inflated stock (N.D. Ohio), 1240 Ford employees breach claim over investment options may proceed (E.D. Mich.), 777 Full distribution taken before alleged breach, no standing (2nd Cir.), 35 GM, fiduciary breach claim over company stock and GM non-disclosure of financial condition, workers settle (E.D. Mich.), 198 Owings Corning employees claim may proceed (N.D. Ohio), 780 Radio Shack workers breach claim dismissed (N.D. Tex.), 779 Reliant Energy's company stock fund no breach (5th Cir.), 1034 Tribune did not breach duty despite inflated circulation figures (7th Cir.), 776 W.R. Grace, fiduciary's divestiture of company stock no breach (D. Mass.), 362 Xerox workers breach claim may proceed (D. Conn.), 783 Enron shareholders securities fraud claim, banks not fiduciaries (U.S., rev den), 256; discussed at conference, 341 ERISA
Bear Stearns target of class action (S.D.N.Y.), 671
Coal firm did not breach duty in statements about effect of merger on benefits (4th Cir.), 124; (U.S., rev den), 1513 Deferred compensation plan competing providers not fiduciaries (D. Conn.), 524 Defined contribution plan participant has ERISA remedy for breach (U.S.), 467; CRS reports, In Brief, 587; panelists comment on effect on litigation, 865 Disability benefits, appropriate claim forms not provided, breach claim time-barred (D. Minn.), 373 Evidentiary hearing needed to determine if dentist's fiduciary breach claims against accounting firm should be remanded (E.D. Ark.), 800 Exception to privileges (E.D.N.C.), In Brief, 1307 Investment advisor engaged in fraud, individual participant may sue trustee for breach (6th Cir.), 304 Long-term disability plan (E.D. La.), In Brief, 1159 Macy's accused of material misrepresentations after merger, transfer of suit denied (S.D. Ohio), 992 Malicious disclosure of information by HR worker, no preemption (E.D. Mo.), 371 Margin loans and failure to diversify investments, breach claim time-barred (N.D. Tex.), 419 Merck accused of allowing investments in inflated stock (D.N.J.), 1036 Mortgage firm, former managers claim of fiduciary breach may proceed (E.D. Cal.), 586 Not-for-profit firm not time-barred from pursuing ERISA over receiving and using funds (E.D.N.Y.), 1301 Offshore hedge fund not fiduciary (S.D. Fla.), 782 Reasonable contract and fee requirements, Analysis & Perspective, 939 Revenue sharing with trustees and investment advisor no breach, affirmation of dismissal sought (7th Cir.), 1133 Rollover without spousal consent, trustee may have breached duty (U.S., rev den), 479 Statute of limitations does not apply to notice claim (W.D. Tex.), 794 Summary judgment improperly granted after court notified of settlement (9th Cir.), 474 Fees for plan service providers
ABB plan participants allege excessive fees (W.D. Mo.), 417
BCBS hospital rate negotiation not fiduciary duty (E.D. Mich.), 88 Boeing workers allege excessive fees (S.D. Ill.), 38 Chao file amicus brief in Deere suit (7th Cir.), 726 Deere service providers reject fiduciary label (7th Cir.), 1232 Hearing planned by Labor Dep't, 507; rule on disclosure, Labor Dep't plans hearing, 701; disclosure a priority, 707; rule expected soon, 1203 John Hancock sued for excessive fees (D. Mass.), 366 Kraft workers denied jury trial (N.D. Ill.), 735 Legislation Miller (D-Cal) and Kennedy (D-Mass) seek further action from Labor Dep't, 397 Outlook 2008, 262 United Tech plans, excessive fees alleged (D. Conn.), 1294 FSA, misleading documents were breach (D.N.J.), 792 Incorrect tax advice from account exec, no breach by insurer (S.D. Cal.), 1037 Insurer not required to indemnify Arthur Andersen over settlement with retirees over lump-sum distributions (7th Cir.), 864 Investment advisers Labor Dep't plans seminar, In Brief, 1282 Lucent accused of misleading workers into accepting early retirement, claim time-barred (6th Cir.), 739 Mich. pension funds, Labor Dep't sues to recover for five firms (N.D. Ill.), 872 NYSE former chair accused of failing to completely disclose former CEO's benefit package, 987 Offshore firm acting as reinsurance firm breached duty (S.D. Ind.), 917 Oneida workers may proceed with claim that corporate mismanagement was breach (N.D.N.Y.), 1086 Outlook 2008, 146 Processing of stock sale delayed, participant not entitled to lost investment income (E.D. Mich.), 422 Profit-sharing plan participant cannot pursue a breach claim against administrator failing to make appropriate contributions (S.D. Ill.), 624 Prudent man rule key to disclosure responsibility, conference told, 279 Public utility directors did not breach duties by failing to tell employees directly that they had decided to sell stock in utility before merger (7th Cir.), 83 Ranch constructed with bank funds, failure to disclose was breach (N.D. Ala.), 918 Receiver for investment firm may continue breach claim against for misappropriation (N.D. Ill.), 207 Removal of labor group as fund settlor not fiduciary act (E.D. Pa.), 1414 Residency requirement for continuation coverage after pharmacy plan terminated, no breach (M.D. Pa.), 486 Selecting and monitoring target funds, Special Report, 637 Self-funded health plan sponsor claims breach by insurance broker (D.N.J.), 1412 Seminar planned by Labor Dep't, In Brief, 1072 Single equity funds, investment called breach (S.D.N.Y.), 732 Standing
Defined contribution plan, former workers who cashed out may bring fiduciary breach claim (4th Cir.), 1506
401(k), cashed out worker has standing to allege fiduciary breach (U.S., rev den), 579 Teamsters local not fiduciary liable for failing to procure agreement requiring employer to make contributions to jointly-administered pension fund (E.D. Wis.), 1092 Transfer adjustment fee, law firm alleges breach by investment managers (N.D. Ind.), 83 Undisclosed broker fees, no breach by insurers (D.N.J.), 200 Union Carbide spinoff pension plan participants denied demutualization proceeds (D. Conn.), 309 Unreinstated striking workers claim benefits directors mislead them into resigning (N.D.N.Y.), 1136 US Air former pilots accused PBGC of failing to correct breaches (D.D.C.), 1244 Verizon disabled worker (S.D.N.Y.), In Brief, 1160 Wal-Mart accused of imprudent investments (W.D. Mo.), 1036
Ed. Note: This heading covers FASB administration. For information on FASB accounting policies and rulings, see ACCOUNTING.
Restructuring of FASB approved, 508; criticized, 509 Update webcast, In Brief, 1398
Chicago mandatory retirement, no due process violation (U.S., rev den), 138
Franklin Park, Ill., liability insurer has no duty to defend village against underfunding claims (7th Cir.), 992 Warwick, R.I., not required to pay all medical expenses for disabled police and firefighters (D.R.I.), 322
Increased benefits reported, 1211
Low-income workers, firms urged to offer flexible hours, 904
Fiduciary duty breached by misleading documents (D.N.J.), 792
Standards, In Brief, 34
Severance benefits, SunTrust enjoined from requiring FLSA waiver (N.D. Ga.), 1088
See specific countries
200, Notice of Failure to Make Required Contributions, 882
990, Return of Organization Exempt from Income Tax
Definition of key employee criticized, 1188
Reporting instructions expected, 556 1040-SS, U.S. Self-Employment Tax Return, 1121 1099-R, Form 1099-R, distributions from pensions, annuities, retirement, or profit-sharing plans, IRAs, insurance contracts, In Brief, 613; ESOPs must report distributions of dividends, 1388 4461-A, Application for Approval of Master Prototype or Volume Submitter Defined Benefit Plan, 182; changes, In Brief, 765 4797, Sales of Business Property, 1121 5300, Application for Determination for Employee Benefit Plan, Schedule Q, Treasury seeks review, 458 5305A-SEP, Salary Reduction Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement, In Brief, 1490 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans, In Brief, 187 5309, Application for Determination of Employee Stock Ownership Plan, 971 5329, Additional Taxes on Qualified Plans (Including IRAs) and other Tax-Favored Accounts, 182 5330, Return of Excise Taxes Related to Employee Benefit Plans, 182 5500, Annual plan return
Delinquent filers, Labor Dep't promotes reduced penalty program, 1193
Ky. filing extension, In Brief, 564 Reporting requirements webcast planned by Labor Dep't, 1021 Weather delays deadline, In Brief, 1490 5558, Application for Extension of Time to File Certain Employee Plan Returns, 182 6406, Short Form Application for Determination for Minor Amendment of Employee Benefit Plan, 187 8717, User Fee for Employee Plan Determination Letter Request, 971 8718, User Fee for Exempt Organization Determination Letter Request, 971 8925, Report of Employer-Owned Life Insurance Contracts, In Brief, 231; 1121 13551, Application to Participate in the IRS Acceptance Agent Program, 458 LM-2, union financial statements, revisions proposed by Labor Dep't, 1106 LM-3, union annual report, revisions proposed by Labor Dep't, 1106 Unions required to file annual form, 1204; AFL-CIO criticizes rule, 1205 W-2 instructions corrected, In Brief, 460; corrections announced for 2008, 612 W-3 instructions corrected, In Brief, 460; corrections announced for 2008, 612 W-4 electronic filing, In Brief, 765
Annuities, increasing role urged, 1273
Audit standards, planning key to compliance, Labor Dep't says, 1478 Automatic enrollment
Clarification sought, 1105
Difficulties outlined at conference, 1064 FAQ planned by Labor Dep't, 12 Participation, automatic enrolled called important step, 958 BNA plans conference, Section 401(k) Plan Fiduciary Compliance: What Plan Sponsors Need to Know, 538 Common errors outlined at conference, 965 Domestic partners, 401(k) resources offered, 850 Fee disclosure, Labor Dep't initiative reviewed at conference, 401; plan sponsors have stake in rules, 1117; rules on track, 1266 Growth of plans slows, 1113 Investment firm accused of failing to supervise registered securities rep (M.D. Tenn.), 919 Mass. revenue agency issues draft directive on contributions, 458 Missing signature, beneficiary designation invalid (M.D. Fla.), 1416 Previous litigation over loan bars participant's claim (E.D. Mich.), 1095 Small business incentives Target date strategies, Special Report, 944
Compliance, IRS audits to focus on 403(b) plans, 1184
Data sharing at issue, 764; best practices issued, 1111 Fee disclosure topic at conference, 1197 Ohio Health funds held in 403(b) plan not subject to turnover during debtor's proceeding (Bankr. S.D. Ohio), 310
Stock option reform urged by business group, 459
Backdating of option grants
See STOCK OPTIONS
Enron
See ENRON
Fee disclosure, guidance from Labor Dep't, Special Report, 380 First Databank and McKesson accused of fraudulently stating average wholesale price (D. Mass.), 682 Improper price supports and kickbacks, Merck settles (E.D. Pa.), 367 Medicare Advantage, fraud by sales agents persists, 354; more regulation possible, 355 Part-time employee fired three days after starting accuses firm of misrepresentation (D. Haw.), 1411 Securities UNUM accused of mailing falsified video surveillance, RICO claim dismissed (M.D. Pa.), 676 Wachovia accused by CalPERS and others of fraud in sale of senior subordinated notes (Cal. Super. Ct.), 1050
Aircraft valuation rates issued by IRS, 609
Clearly marked public safety officer vehicles a new type of qualified nonpersonal use vehicle, 1276 Cost factor update, In Brief, 663 Extension of tax exclusions Mass. will not follow federal law on fringe benefits and imputed income, 33 Meals, IRS issues guidance on deduction limits, 882 Taxable Fringe Benefits Guide, In Brief, 292 Transportation expenses
Airlines and caterers alternative funding schemes, IRS issues procedures, 8
Defined benefit plans Determination of assets and liabilities, In Brief, 971 Pomeroy (D-ND) seeks clarification of Treasury smoothing rules, 339 PPA changes, IRS proposes rules on, 908 Single-employer defined benefit plans, guidance issued, 833 Stock market volatility, strategies offered to address, 1012 Contact the Webmaster at webmaster@bna.com Copyright © The Bureau of National Affairs, Inc. All Rights Reserved. |
