Publications

Section Newsletter Articles on Employee Benefits

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.
The Human Rights Campaign Corporate Equality Index By Marc A. Garcia Diversity Leadership Council, June 2011 Since 2002, through the Corporate Equality Index (CEI), the Human Rights Campaign has surveyed major businesses, including law firms, to benchmark important employer benefits and protections for lesbian, gay, bisexual and transgender (LGBT) employees and their families.
Pending cases By David R. Shannon Employee Benefits, June 2011 Recent cases of interest to employee benefits practitioners.
Employee benefits in a multi-generational workplace By Michelle Capezza Corporate Law Departments, December 2010 Thoughtful planning will enable any company to motivate and reward its diverse workforce with valuable benefits that will keep the workers happy and the company’s productivity goals on target.
Federal caselaw update Employee Benefits, December 2010 Recently decided federal cases that affect employee benefits practitioners.
Federal caselaw update Employee Benefits, September 2010 Recent federal cases of interest to Employee Benefits practitioners.
Interim final regulations issued for health plans for internal claims, appeals, and external review By Jeremy M. Pelphrey Employee Benefits, September 2010 The terms of the interim final regulations will begin to take effect on September 23, 2010.
The continuing expansion of the Public Safety Employee Benefits Act By Carlos S. Arévalo Local Government Law, June 2010 The Legislature’s failure to specify its intentions will lead to further disputes between cash-strapped local governments struggling to meet the rising costs of operations and disabled safety employees trying to meet and keep up with increasing health care costs.
Employee Benefits update By Bernard G. Peter Corporate Law Departments, June 2010 Recent developments relating to employee benefits.
ERISA withdrawal liability—The labor dispute exemption By Douglas A. Darch Employee Benefits, June 2010 What happens if an employer ceases making payments to its multi-employer pension plan because its employees are on strike?
Federal caselaw update Employee Benefits, June 2010 Recent cases relating to Employee Benefits.
DOL: Office of the Solicitor Employee Benefits, March 2010 The Office of the Solicitor of the United State Department of Labor has filed amicus briefs in several pending cases.
ESOPs By Corey Rosen Employee Benefits, March 2010 By providing employers with incentives to make these well-above-normal contributions to ESOPs, Congress has provided a system in which ESOP participants do demonstrably better than their peers, as do ESOP companies.
Illinois: Funding Public Pension Employee Benefits, March 2010 How does Illinois' state retirement system compare to those of other states?
Multiemployer withdrawal liability: Understanding the basics By Keith R. McMurdy Employee Benefits, March 2010 A general summary of many of the basic concepts impacting an employer in a withdrawal scenario. Because each withdrawal is factually specific to the employer and the fund involved, it cannot be assumed that all concepts apply in every situation. However, these basics help explain how withdrawal liability works.
2010 limits for benefit plans Employee Benefits, December 2009 Retirement plans, published by IRS
Executive bonuses By Douglas A. Darch Employee Benefits, December 2009 When an executive leaves her position midway through the performance measurement period for an annual bonus, is she entitled to a pro-rata share of the annual bonus?
Federal caselaw update By David R. Shannon Employee Benefits, December 2009 The DOL has filed amicus briefs in the following cases.
Taxation of employment-related settlement payments By Elizabeth Erickson and Ira B. Mirsky Employee Benefits, December 2009 In an internal memorandum dated October 22, 2008, but released only in July of this year, the Internal Revenue Service (IRS) Office of Chief Counsel has outlined information necessary to determine the correct tax treatment of employment-related settlement payments. 
ESOPs Employee Benefits, September 2009 When Samuel Zell bought the Tribune Company for $8 billion in 2007, he used just $350 million of his own cash; the remainder of the p
Federal caselaw update Employee Benefits, September 2009 Recent cases of interest to employee benefits attorneys.
Privacy: Social Security numbers Employee Benefits, September 2009 ERISA has a little-known privacy provision in Section 106(b) which restricts the disclosure of certain information about participants.
401(k) Fiduciary Duties: Continuum of Ambiguities By Melissa Caldwell Employee Benefits, June 2009 401(k) revenue sharing and plan fiduciary duty litigation is becoming a complex area of law. With an increasing number of claims alleging breach of fiduciary duties and fee disclosure, employers and plan sponsors are looking for direction in this confusing area of ERISA law.
Federal caselaw update Employee Benefits, June 2009 Recent cases of interest to employee benefits attorneys.