Publications

Section Newsletter Articles on Employee Benefits

Federal case update By Michael Bartolic Employee Benefits, February 2014 Recent cases of interest to employee benefits practitioners.
New IRS guidance sheds light on the impact of same-sex marriage decision on employee benefits By Alison Wright and Chris Guldberg Employee Benefits, February 2014 Following the United States Supreme Court decision in United States v. Windsor, the Internal Revenue Service has issued guidance on how that decision impacts the Internal Revenue Code.
Pension relief By Douglas A. Darch Employee Benefits, February 2014 Illinois state pension law is a complex web of built-in extra benefits that costs taxpayers billions. In Hooker v. Retirement Board, the Supreme Court limited eligibility for one of those extra benefits.
SB1 Pension Reform By Lori Cowdrey Benso and John Lowder Employee Benefits, February 2014 A closer look at the changes.
A summary of the anti-cutback rule By Patrick Colgan Employee Benefits, February 2014 A brief overview of some of the components that have been included in a court’s analysis of the anti-cutback rule including examples of that analysis.
Federal caselaw update Employee Benefits, September 2013 Recent federal cases of interets to employee benefits practitioners.
Supreme Court invalidation of DOMA provisions may require retirement and health plans to extend spousal benefits to Illinois civil union partners; May extend federal tax benefits By Adam M. Fleming Corporate Law Departments, August 2013 In light of the U.S. Supreme Court’s recent landmark decision in U.S. v. Windsor, which invalidated Section 3 of the federal Defense of Marriage Act, the full ramifications of the Supreme Court’s holding are just beginning to come into focus.
Federal successor liability under ERISA and the MPPAA By Donald S. Rothschild and Brian M. Dougherty Labor and Employment Law, July 2013 This article will explore the history of ERISA and the MPPAA, how successor liability has evolved under federal law and what needs to be proven in order to hold a successor company liable for withdrawal liability.
Is an Illinois resident’s inherited IRA protected from bankruptcy creditors? By David F. Rolewick and Justin J. Karubas Trusts and Estates, July 2013 There is a split in the circuits regarding whether or not inherited IRAs are protected from bankruptcy creditors. The Fifth Circuit has held that a Texas resident’s inherited IRA is protected from bankruptcy creditors. The Seventh Circuit has held that a Wisconsin resident’s inherited IRA is not protected from bankruptcy creditors. Both Wisconsin and Texas have not opted out of the bankruptcy exemptions. Therefore, federal bankruptcy exemptions apply.
Employee benefit plans—The importance of classifying individuals properly By Bernard G. Peter Employee Benefits, April 2013 Sometimes employers categorize special or contingent workers as independent contractors when they may not meet the criteria to be an independent contractor.
The U.S. Supreme Court applies the Common Fund Doctrine to the right to recover payments under an employee benefit plan By Robert T. Park Civil Practice and Procedure, April 2013 The decision in U.S. Airways, Inc. v. McCutchen signals a willingness of the federal courts to apply the common fund doctrine to employee benefit plan reimbursement where the plan does not expressly allocate the cost of recovery from a third party.
A recent PSEBA decision: Lifetime benefits they are not! By Carlos S. Arévalo Labor and Employment Law, March 2013 The Fifth District Appellate Court recently held in Pyle v. City of Granite City that a firefighter was not entitled to the so-called “lifetime” health insurance benefits from his employer, the City of Granite City.
Using an ESOP as a possible exit strategy for privately owned businesses By Anthony J. Jacob Business and Securities Law, February 2013 Selling some or all of a privately held company to an ESOP offers significant tax incentives not available in traditional sales transactions.
Federal case update Employee Benefits, January 2013 Recent cases of interest to employee benefits practitioners.
Your firm’s benefits plan and same-sex relationships: Best practices to make all employees feel like valued team members By Daniel Ebner Law Office Management and Economics, Standing Committee on, December 2012 Giving employees in same-sex relationships the same benefits as married employees involves a little effort but a big payoff in employee morale and loyalty.
Employee benefit plans—The importance of classifying individuals By Bernard G. Peter Corporate Law Departments, October 2012 Sometimes employers categorize special or contingent workers as independent contractors when they may not meet the criteria to be an independent contractor.
Employer 401(k) plan and health care plan disclosures to be made in second half of 2012 By Bernard G. Peter Employee Benefits, September 2012 A summary of new employer obligations.
Employer 401(k) plan and health care plan disclosures to be made in second half of 2012 By Bernard G. Peterson Corporate Law Departments, August 2012 Over the next three months virtually all employers will be required to provide their employees a substantial amount of information regarding the employee benefits plan they sponsor. This article summarizes these new employer obligations.
Federal caselaw update By Michael Bartolic Employee Benefits, May 2012 Recent cases of interest to employee benefits practitioners.
Roth 401(k) plans By Leonard S. DeFranco Federal Taxation, April 2012 An overview of Roth accounts for retirement planning.
Federal caselaw update Employee Benefits, March 2012 Recent cases of interest to employee benefits practitioners.
For §513 contributions, why not use your IRA—penalty free? By Edward J. Burt Family Law, March 2012 The practitioner may consider crafting a settlement agreement that utilizes IRA accounts as a source for funding the college education expenses, and thus, the client has somewhat resolved the college funding issue and removes some of the uncertainty as to his/her future obligation for college expenses.  
Military leave laws’ impact on defined contribution and defined benefit plans By Patrick M. Colgan Employee Benefits, March 2012 USERRA (Uniformed Services Employment and Reemployments Rights Act and the HEART Act (Hero Earnings Assistance Relief Tax Act) created some additional protections on service members’ employee benefits. The employee benefit protections, specifically those impacting defined benefit and defined contribution plans, are the focus of this article.
Social Security benefits not so beneficial to widows receiving government pensions By Joanna M. Lekkas Women and the Law, March 2012 Many government employees may not realize that their social security benefits are reduced by two-thirds of their government pension.
New W-2 reporting requirements: What employers need to know By Derek A. Schryer Employee Benefits, November 2011 All employers that provide applicable employer-sponsored coverage during a calendar year are subject to the reporting requirement set forth in Code Section 6051(a)(14).
CIGNA Corp. v. Amara case update By Richard Toth Employee Benefits, September 2011 The case signals a likely expansion of the remedies under ERISA’s § 502(a)(3), which provides for “appropriate equitable relief.”
Single employer defined benefit plan fiduciaries’ exposure to risk of liability to participants under the Pension Protection Act of 2006’s mandatory benefit restrictions By Michael Bartolic Employee Benefits, September 2011 Plan sponsors and fiduciaries should be careful to take precautions to avoid unnecessary impositions of the Pension Protection Act’s mandatory benefit restrictions because of statutory presumptions of the Adjusted Funding Target Attainment Percentage.
Line of duty disability pensions—What is an act of duty? By John H. Brechin Local Government Law, August 2011 Two recent cases illustrate the difficulty in resolving an application for a line of duty disability pension.
Case notes and civil case summaries Local Government Law, June 2011 Recent cases of interest to local government lawyers.
Federal legislation report Employee Benefits, June 2011 An update of recent federal bills relating to employee benefits.