Searching Content indexed under Retirement, Superannuation & Pensions by Mary Samsa ordered by Published Date Descending.
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Brown University Only Partially Successful In 403(B) Lawsuit
A federal judge in Rhode Island recently permitted several claims against Brown University to proceed in a lawsuit alleging that the university and its fiduciaries breached their fiduciary duties...
United States
27 Jul 2018
Are Your Employee Communications Up To Snuff? - ERISA Disclosure Practices
Mary Samsa and Allison Wilkerson discussed that the majority of ERISA disclosures are in fact employee communications – many of which are viewed as "routine" by employers.
United States
18 Oct 2017
Supreme Court Rules In Favor Of Church-Affiliated Hospitals In Church Plan Litigation
Impacted health systems, and especially their management, should evaluate how best to document and demonstrate their common religious bonds and convictions with the church.
United States
19 Jun 2017
Supreme Court To Hear Church Plan Litigation
On December 2, 2016, the Supreme Court of the United States granted the petitions for writs of certiorari to Advocate Health Care, et al. v. Stapleton, Maria, et al., St. Peter's Healthcare, et al. v. Kaplan...
United States
13 Dec 2016
Two Adverse Decisions Against Church Plans Reached At Appellate Court Level
Since 2014, large church-controlled health systems that offer defined benefit pension plans have seen lawsuits filed as to whether such plans are eligible to qualify for the ERISA church-plan exemption, which governs those arrangements.
United States
26 Apr 2016
View From McDermott: Is Tibble the End of Revenue Sharing?
Ten short years ago, revenue sharing seemingly presented a "win win" opportunity for third-party administrators (TPAs) and defined contribution plan sponsors.
United States
31 Mar 2016
Cracking The Code: Taxing Developments In Benefit Compliance
Generally, any type of organization can offer a defined benefit pension plan under Section 4019a) in the Internal Revenue Code of 1986, as amended (the "Code) or a Code Section 401(k) Plan.
United States
21 Aug 2015
SEC No-Action Letter Permits Non-ERISA Retirement Plans To Issue Participant Fee Disclosures Without Violating Securities Laws
Sponsors of non-ERISA plans might want to consider providing fee disclosures to participants now that the SEC has extended relief from Rule 482.
United States
23 Mar 2015
Cracking The Code: Taxing Developments In Benefit Compliance
When a nonqualified deferred compensation plan qualifies as a "top-hat" plan under ERISA, the benefits are that the plan is exempt from various reporting, disclosure and funding rules.
United States
24 Sep 2014
Multiple Class Action Complaints Challenge Church Plan Status of Hospital Pension Plans
Recent complaints challenging the "church plan" status of certain pension plans maintained by church-sponsored hospital systems may signal the beginning of a new wave of lawsuits challenging underfunded church pension plans.
United States
6 Jul 2013
IRS Updates Employee Plans Compliance Resolution System
The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction programs for sponsors of qualified retirement plans.
United States
16 Jan 2013
New DOL Opinion States Certain 403(b) Plans No Longer Exempt From ERISA
Recently issued U.S. Department of Labor guidance indicates limitations on the use of an exemption from the Employee Retirement Income Security Act of 1974, as amended (ERISA), for certain 403(b) Plans.
United States
19 Jun 2012
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