Pension & Benefits Reporter Index-Summary

RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS (RICO) ACT

– Fraudulent explanation of benefits, RICO claim dismissed (8th Cir.), 579
– Madoff scandal, class actions allege gross negligence, RICO and ERISA violations, 1033
– Physician's claim over alleged fraudulent benefits explanation dismissed (U.S., rev den), 2354

REMEDIES

– Autism therapy denial, equitable relief unavailable (E.D. Mich.), 658
– Contribution or indemnity, pension support services firm not liable (E.D. Pa.), 15
– ERISA notice violation, long-term disability plan participant improperly awarded benefits (U.S., rev den), 1381
– FLSA overtime noncompliance, no ERISA remedy (M.D. Fla.), 1612
– Health plan terminated due to employer's nonpayment of premiums, reimbursement denied (W.D. Ark.), 2017
– Overpayment of disability benefits, pension plan may seek equitable relief (E.D.Va.), 1385
– Xerox worker to get lump sum representing difference in benefits after rehiring (U.S., brief sought), 572; (brief filed), 1446; (rev grant), 1605; (brief filed), 2249

REPORTING REQUIREMENTS

– Actuaries

See ACTUARIES

– Annual reporting, PBGC issues technical update, 745
– COBRA

See COBRA

– Delayed quarterly premium payments, PBGC issues guidance, 1057
– Extension of existing collections, Labor Dep't issues notice, 227; four notices, 754
– FBAR

See FOREIGN BANK AND FINANCIAL ACCOUNTS (FBAR)

– Fee disclosure reporting bill

See LEGISLATION, FEDERAL, S 401

– Financial problems and failure to make contributions, PBGC issues notice, 225
– Foreign payments, In Brief, 2385
– Forms

See FORMS

– International financial reporting standard

See ACCOUNTING

– Medicare Advantage reporting requirements revised by CMS, 415
– Medicare Part D reporting requirements revised by CMS, 415
– Missed contribution reporting, In Brief, 401
– Union financial reports, Labor Dep't rescinds final rule, 2375

RETIREE HEALTH INSURANCE

– Acument Global retirees seek lifetime benefits (E.D. Mich.), 312
– Alcoa benefit cuts challenged (E.D. Tenn.), 788
– Alliant retirees have no right to premium parity with current workers (E.D. Wis.), 575
– Attorneys fees, Honeywell sued over retiree health benefits, award vacated (2nd Cir.), 1509
– Automobile industry

See AUTOMOBILE INDUSTRY

– Bemis retirees denied lifetime benefits (E.D. Wis.), 2015
– BorgWarner retirees seek to block benefit changes (E.D. Mich.), 719; transfer denied, 1515; certified, 2119
– Caterpillar employees who worked after retirement eligibility lack vested rights (6th Cir.), 246
– Clark Equipment modifications challenged (E.D. Mich.), 92
– CNH America benefit cuts, union support of retiree litigation no breach of CBA (E.D. Mich.), 1723; successor firm cannot require retirees to share costs (6th Cir.), 1827
– Deere benefit cuts challenged (S.D. Iowa), 2020; no violation, 2443
– Delphi plans cuts (S.D.N.Y.), 319
– ERISA

– – Boeing changes no ERISA or LMRA violations (N.D. Ill.), 2110
– – Pharmacia retirees challenge contribution changes (E.D. La.), 86

– FKI did not violate law by requiring retirees to enroll in medical plan or lose stipend (D. Conn.), 786
– Massey-Ferguson change of administrator no violation of 1996 settlement (E.D. Mich.), 91
– Menasha accused of altering lifetime health benefits (W.D. Mich.), 1573
– M&G Polymers retirees challenge to benefit changes may proceed (6th Cir.), 852
– Philips Display Components benefit cuts challenged (6th Cir.), 2059
– Plant closing agreement violated by benefit changes, retirees allege (E.D. Wis.), 1386
– PPG retirees barred from challenging benefit cuts (S.D. Ohio), 1721
– Qwest plan amendment capping benefits upheld (D. Colo.), 870
– Raytheon retirees challenge modifications (D. Ariz.), 1095
– Restricting cancellation or reduction of benefits

See LEGISLATION, FEDERAL, HR 1322

– Robert Bosch accused of unilaterally changing benefits (N.D. Ohio), 800
– Standing

– – Embarq, standing lacking for plan seeking to enjoin execs' suit over benefit reductions (N.D. Ill.), 193
– – Paper firm retirees without vested benefits have standing to challenge termination of health plan (9th Cir.), 1301

– Trends

– – Female workers, policymakers urged to consider needs, 1125
– – Funding challenge, Analysis & Perspective, 1320
– – Participation and contributions for 2008 reported by CRS, 284

– Unisys mislead retirees (3rd Cir.), 2055
– Whirlpool benefits

– – Cuts challenged (S.D. Iowa, W.D. Mich.), 363
– – Modifications challenged (W.D. Mich.), 312

– Windstream benefit changes, retirees denied preliminary injunction (D. Neb.), 17; class action certified, 93

RETIREMENT POLICY AND PLANNING

– Advisory panel to meet, 1591; goals outlined, 1637
– Chamber of Commerce offers recommendations, 1634
– Financial problems and failure to make contributions, PBGC issues notice

– – , IRS plans guidance, 1802

– §401(k) plans

See 401(k) PLANS

– Full-time workers, most employers cover, 1806
– Future programs should more appropriately address risk, actuary says, 1541
– Incentives or education to choose rollovers over lump-sum considered at EBRI, 58
– Individual account balances, assets down, 1850
– IRAs

See INDIVIDUAL RETIREMENT ACCOUNTS (IRAs)

– Job seeking seniors say retirement income inadequate, 2228
– Lifetime income payments

See LEGISLATION, FEDERAL, HR 2748

– Overhaul of pension system urged, 2173
– Phased retirement

– – Accessibility limited by pensions rules, AARP says, 216
– – CRS reports, 2225

– Reforming private pension system, GAO reports, 1993; reissued, In Brief, 2047
– Required distributions, In Brief, 2047
– Retirement literacy meeting planned by EBSA, 1994
– Retirement USA, In Brief, 1811
– Retirement USA offers principles for new system, 2417
– Savings

– – Additional savings level needed, ERISA panel told, 1741
– – Boehner (R-Ohio) outlines savings recovery proposal, 761
– – Credit

See LEGISLATION, FEDERAL, HR 1961

– – Emotions, effect on savings studied, 1067
– – Incentives issued by Treasury, 2081
– – New system, ideas offered, 1540
– – Percentage of salary saved reported, 684
– – Rebuilding lost savings

See LEGISLATION, FEDERAL, HR 2021

– – Recession creates opportunities for policymakers to reform system, 1484
– – Reduced contributions reported, 57
– – Retirement accounts, CRS reports, 1019

– Trends

– – Challenges discussed at conference, 1195
– – Confidence low, survey finds, 948
– – Furloughs due to economy may affect benefits, Analysis & Perspective, 1392
– – Most workers do not expect comfortable retirement, poll finds, 1007
– – Percentage of pay committed to benefits declines, 2416

– Universal private retirement system proposed, 618
– Waiver of minimum required distributions, careful recordkeeping urged, 538
– White House focused on retirement security, 1899; Obama administration committed to make employer-based system work better, 2419

RHODE ISLAND

– Providence mayor seeks union concessions, 1070
– State workers shutdown days, In Brief, 1998

RICO

See RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS (RICO) ACT

ROTH IRAs

– Review of rules, In Brief, 295
– Rollover rules clarified by IRS, 2084
– U.K. clarifies tax treatment, 118

RUSSIA

– Foreign pension benefits, In Brief, 2186
– Stock options of foreign employees taxable, 118
– Unified social tax to be replaced with pension insurance payments, 1131; approved, 1688