Section Newsletter Articles From Teresa Faherty Blomquist

Summary of recent federal cases By Teresa Faherty Blomquist Employee Benefits, May 2004 1. ADEA gives age discrimination reprieve. Follow-up to Erie County Retirees Association v. Erie County, 3d Cir., No. 99-3877, 8/1/00.
New rules for 204(h) notices By William L. Scogland and Teresa Faherty Blomquist Employee Benefits, October 2003 The Internal Revenue Service's final regulations for 204(h) notices, as such notices were amended by EGTRRA, are examples of subtle changes made to an ERISA rule in reaction to a much more controversial phenomenon, viz., the conversion of traditional defined benefit plans to cash balance plans.
Underfunded defined benefit plans: The end of the pension holiday By Teresa Faherty Blomquist Employee Benefits, December 2002 A line from Hamlet describes the uneasy juxtaposition of a wedding party and a funeral: "The funeral bak'd meats / Did coldly furnish forth the marriage tables."
ERISA preemption and healthcare in the post-Moran world By Teresa Faherty Blomquist Employee Benefits, October 2002 A series of judgment calls in Rush Prudential HMO, Inc. v. Moran 536 U.S. ____ (2002) led the Supreme Court to an ultimate decision last June that diminishes ERISA's preemption of state laws and weakens the ability of HMOs in Illinois to manage their costs.

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