Blogging Employee Benefits

Archive Trail

10/18   2007 Pension Thresholds
10/17   Past Imperfect Blooper
10/17   Unique
10/14   FAS 158 Telegraphing Its Punch to Equity
10/12   Embroidering on Early FAS 158 Boilerplate
10/10   Which Way the Pension Fund’s Equity Benchmark?
9/29   FAS 158: Pensions and Other Postretirement Benefits
8/30   PPA: QCDs from IRAs
8/25   States Immune from FMLA Self-Care Claims
8/24   Age Discrimination in Early Retirement Incentives
8/24   PPA Interest Rates for 2006 PBGC Variable Rate Premiums
8/23   Tenneco Freezes
8/22   PPA and Plan Amendments
8/19   State’s Healthcare Assignment Law Not Preempted
8/19   ERISA 510 Claim Time-Barred
8/18   PPA Interest Rates for 2006 Plan Year Funding
8/17   Protected
8/16   Expect $15,500 Elective Deferral Cap for 2007
8/15   En Banc 9th Sets New Conflict Approch for Review Standard
8/15   A Brief Word on Comments
8/15   Tax Implications of HRA Reimbursement to Designated Beneficiary
8/13   Exec Comp Disclosures: Pension Table
8/11   SEC Exec Comp Disclosures: Transition
8/11   EEOC Catches Up on Reverse Age Discrimination
8/9   Blount Freeze
8/9   TSP Proposes Domestic Order Simplification
8/9   A Notice of Some Passing Interest
8/9   Follow-Up Final Regs on 411(d)(6) Protected Benefits
8/8   Deference Denied for Unnecessary Multiple Valuations
8/8   Independent Audit Report Assails San Diego City Pension System
8/7   No ADEA Violation in IBM Cash Balance Plan!
8/7   OPM Proposed Rules on Waiver of Requirements for Health Care Continuation during Retirement
8/5   Personal PPA
8/3   PPA Coming to the Senate Floor
8/3   Way Forward Pension Curtailment Sends Ford In Reverse
8/3   PPA: “At-Risk” Plans
8/1   PPA: Lump Sum Distributions
8/1   Effective Dates and Other Key Dates in PPA
7/28   Not Far To Go for Pension Farrago
7/27   Measurement Date Change Pushed Back
7/21   PBGC Waives Pension Liability Claim in GMAC Sale
7/20   ERISA Exempts Maryland Wal-Mart Law
7/3   Excise Tax on Late Deferrals
6/29   Stride Rite Walks Out
6/29   On ESOP Diversification by Directed Trustees
6/28   Count on the PBO Basis
6/1   Still of the Opinion: Retire the Number $450 Billion
6/1   Electronic Filing of PBGC Premium Declarations
5/23   Involuntary Transfer of Prisoners’ Pension Benefits Violates Anti-Alienation Rules
5/17   Opinion: Retire the Number $450 Billion
5/16   Chemical Financial Partially Freezes
5/16   Subrogation Reimbursement Approved by High Court
5/10   SPD Must Describe Procedures for Proving Benefit Entitlement
5/3   Pilot Retirees’ Suit Against PBGC Dismissed
5/1   Energy Department Switches Off DB Plans
4/23   Abandoned Individual Account Plans
4/19   DOL’s Voluntary Fiduciary Correction Program Updated
4/15   Implicit Exception for Participant Direction
4/7   House Instructs Its Conferees on Cash Balance Plans
4/7   3-Day Limit Removed for Interest-Free Loans to Plans
4/6   In-House MD OK for Disability Claims
4/2   Diversion: Practice What Gets Preached
4/2   Blogging Nunc Pro Tunc
4/2   United Retired Pilots Lose Appeal
4/1   Proposed Pension/OPEB Accounting – Old Transition Balances
4/1   Involuntary FMLA Leave Still Requires Notice of Serious Medical Condition
4/1   Delphi Pensions To Be Frozen
3/31   FASB Exposure Draft of New GAAP for Pensions and OPEBs
3/29   About Those April 15 Quarterlies
3/27   Pension Survivor Annuity Only for Spouse at Retirement
3/24   Post-Spinoff DB/DC Deductibility
3/24   Garnishment for Criminal Restitution Order
3/24   Revised Regulations for Relative Value Disclosures
3/24   OECD Guidelines for Pension Fund Asset Management
3/23   Church Plan Exemption Inapplicable to Religious Hospital’s Disability Plan
3/23   Interim Regulations on FDIC Coverage Expansion for Retirement Accounts
3/22   Pension Ice Ace Freezes Unisys
3/21   Standard of Review If Conflicting Plans Presented to the Court
3/21   Secular Trust Dead Horse Buried
3/21   Where Did All the Actuaries Go?
3/21   Transition Relief for IRC §409A(b)
3/20   IFRIC on Effect of Minimum Funding Requirement on Asset Ceiling
3/17   Retiree Health Benefit Rights Restricted to CBIA Term
3/15   SPD at Disablement Sets Standard of Review
3/15   Disability Benefit Denial Reversed
3/15   Accounting for OPEB Split-Dollar Arrangements
3/14   Final Open Issues of FASB Pension/OPEB Project Phase 1 Include Tax-Exempts
3/13   Withdrawal Liability Claim Against Barbados Subsidiary Revived
3/13   Guerre: Pension Reform Focus on 4010
3/11   EGTRRA Amendment Extension for SIMPLE IRAs
3/10   Presidential Plug for Pension Promises
3/10   Pregnancy Discrimination Act Not Retroactive for Pension Service Credits
3/8   Treasury Official Reiterates Pension Reform Demands
3/7   Emergency Continuation Coverage for Federal Employees
3/6   Convicted MA Clerk-Magistrate Loses Pension
3/6   Settlement Agreement Based on ERISA Plan
3/5   Military Target: New Retirement Plan
3/3   Coca-Cola Bottling, With Ice
3/3   Clarification of SOX 402 Loan Ban Sought
3/2   En Banc 5th Reopens ERISA Fiduciary Lawsuit
3/1   SEC Proposes Changes to Market-Timing Intermediary Rules
3/1   How Many Senators Does It Take to Screw In a PBGC Lightbulb?
3/1   Chicago Fed Blogs Public Pensions
2/28   Accounting Convergence Roadmap Includes Pension/OPEBs
2/27   Pre-ERISA Pre-22 Service Excludable for Vesting
2/27   Medicare Part D Draft CY 2007 Formulary Guidance
2/26   415(b)(2)(E)(ii)
2/25   Administration Characterizes Pension Investment Policies as “Hazardous”
2/25   Summary Judgment Denied in CBA Retiree Health Case
2/25   Remedial Amendments for Weblog Errors
2/24   Benefits Growth Outpaces Comp Growth … Maybe
2/24   Interim Regs on Medicare Secondary Payer Amendments
2/23   Defense Contractor Pension Review Updated
2/22   Two Disability Benefit Denials Affirmed
2/22   2006 Saver Summit to Feature Cheney
2/21   Pension Ice Age Steals Stepan
2/21   WordDepressed
2/20   IASB Proposes Changes to Stock Compensation Accounting
2/19   GASB Exposure Draft on Medicare Part D Subsidies
2/19   Retiree Health Liabilities for California Public Employees
2/18   SARSEP Checklist
2/18   Part-Time Employee Exclusions Revisited
2/16   SEC/PCAOB Roundtable on Sarbox 404
2/16   Ferro Freezes
2/15   White House Plan for Health Care Reform
2/15   NYC’s Equal Benefits Law Preempted
2/15   Benefit Rights during FMLA Leave Depend on Established Policy
2/15   Moody’s Considers Rating Methodology for Multiemployer Pension Plan Sponsors
2/15   LOL No Laughing Matter
2/13   CBO Reports on LMS Social Security Reform Plan
2/13   State Contract Claim Not Preempted by ERISA
2/12   Restricted Employees – Use of Rollover to IRA for Security
2/10   Denial of Death Benefits Upheld
2/10   Shortage Of Actuaries May Stall Pension Reforms
2/10   IRS Close Encounters of the “Soft Contact” Kind via EPCU
2/8   Retiree Health Care and Life after CBA
2/8   SEC Exec Comp Disclosure Proposal in Federal Register
2/7   Retailers Group Files Suit Against Maryland over Wal-Mart Legislation
2/7   HSAs in the Blue Book
2/7   Pension Ice Age Reaches GM
2/6   GASB on Medicare Part D
2/6   Pensions in the Blue Book
2/3   IRS Proposes Changes to Circular 230
2/3   DOL Investigating Potential Conflicts of Interest in Pension Consulting
2/3   San Diego Mayor Wants Voter Approval of Future PERS Improvements
2/3   Tax Extenders Approved by Senate
2/3   Characterization of Alleged Sham Transaction Remains In Dispute
2/2   Participant Not Subject to Investment Manager’s Arbitration Clause
2/2   GAO Report on Federal Employee HSAs
2/1   Interim Valuation for PERS OKed by State Court
2/1   PBGC Premium Increase Back on the Table
2/1   FASB Moves To Finalize Rule on Certain Stock Options
2/1   HSAs Pitched in State of the Union
1/31   SEC Proposed Exec Comp Disclosures – Transition
1/31   SEC Proposed Exec Comp Disclosures – Actuarial Value of Pensions
1/29   SEC Proposed Exec Comp Disclosures – Pensions and Other Post-Employment Compensation
1/29   SEC Exec Comp Regs – Named Executive Officers
1/29   Overpayment Reimbursement Method Approved by Oregon PERS
1/28   SEC Publishes Proposed Regs on Exec Comp Disclosures
1/28   New Electronic Version for PBGC Form 4010
1/27   Failure to Discover Breach Doesn’t Toll ERISA Statute of Limitations
1/27   Costs and Benefits of Anonymity
1/26   More on Hurricane Relief
1/26   Pension Ice Age Hits Harleysville Group
1/26   Rules for Roth 401(k) Distributions
1/25   Former PA Legislator Granted Pension Increase
1/25   Vacation Trust Payments Not Counted As Service Credits
1/25   Chilling Discussion on Pension Ice Age
1/25   OT Class Action Filed Against IBM
1/24   Fiduciary, Know Your Grammar
1/24   Mercer Markets Pension Refrigerator
1/24   Pension Ice Age Takes Lexmark
1/24   Social Security Agreement Between U.S. and Japan
1/23   Reliance on Arbitrary and Capricious Standard Stands
1/23   6th Circuit Sides With IRS on COLI
1/23   Preparing for the Deep Freeze
1/22   Independent Financial Advice Can Bring Fiduciary Obligations
1/22   Capital Gains from 401(k) Company Stock
1/21   Report Published on San Diego PERS
1/21   Divisions of Insurer’s Separate Account Are ERISA Separate Accounts
1/21   New York Transport Workers Reject New Contract
1/21   CalPERS Continues Attempts to Block Sovereign Bancorp Transaction
1/20   Pace of Pension System Freeze Breaks Into a Sprint
1/20   Governmental Plan May Include Several Union Officials
1/20   Another Victim of the Pension Ice Age
1/20   Reinstatement of LTD Benefits Affirmed
1/20   PBGC Backs Up Its Own Relief
1/19   8th Circuit Reverses District on Wal-Mart ERISA Case
1/19   Plan Merger Must Be Arbitrated
1/18   United Flight Attendants Settle on DC Plan Terms
1/18   FASB Project Will Require Retrospective Balance Sheet Changes
1/18   6th Circuit Upholds Injunction to Continue CBA-Defined Retiree Health Benefits
1/17   SEC Set to Propose New Disclosure Rules for Exec Comp
1/17   Pension Ice Age Deepens
1/15   Yet Another Pension Plan Freeze
1/15   SFAS 123R Proposed Rule for Certain Stock Options
1/15   Another Pension Freeze
1/15   U.S. Files USERRA Class Action Against American Airlines
1/14   United Airlines Flight Attendants Lose Another Round in Court
1/14   Last Chance for Tax Abuse Settlement
1/14   Alito on Transferred Early Retirement Subsidies
1/13   Jurisdiction Present for Action Seeking Legal Relief
1/13   NWA Pilots Agree to Pension Freeze
1/13   Maryland Requires Wal-Mart Healthcare Contribution
1/13   4010 Gateway Test Relief
1/12   Pension Discussion in Financial Statement MD&A
1/12   TSP Proposes Rule for Common Law Spousal Survivors
1/12   QPSA Can’t Be Assigned to Non-Spouse
1/11   One Week’s Beachhead
1/11   Multiemployer Pension Plan Funding Notices
1/10   Phantom Account Offset Was Phantom Amendment
1/9   Guidance on Creditable Coverage Notice to CMS
1/9   CMS Encourages Employer Best Practices for Retirees with Automated Enrollment in Part D
1/9   Final Roth 401(k) Regs
1/8   Major Pension and OPEB Accounting Changes Coming
1/7   GO Zone Act Distribution Relief and Tech Corrections
1/6   Simply Stochastic
1/5   Goodbye IBM Pension Plan!
1/4   Hello benefits world!

Leave a Comment »

No comments yet.

RSS feed for comments on this post. TrackBack URI

Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Google+ photo

You are commenting using your Google+ account. Log Out /  Change )

Twitter picture

You are commenting using your Twitter account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )


Connecting to %s

Create a free website or blog at

%d bloggers like this: