Publications

Section Newsletter Articles on Employee Benefits

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. Peter 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.
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?