Pension & Benefits Reporter Index-Summary

ACCIDENT BENEFITS

– Airplane crash death, benefits denial (U.S., rev den), 527
– Alcohol-related driving death (5th Cir.), 1994
– Basketball injury, claim denial (10th Cir.), 331
– Conflict of interest and discovery (D. Mont.), 2039
– Deliberate hastening of death (S.D. W.Va.), 1935
– Disclosure of communications (E.D. Mo.), 851
– Diving accident injury (11th Cir.), 64
– Drunk driving death (10th Cir.), 1117
– Estate administrator's interest (8th Cir.), 1994
– Medical error death (3rd Cir.), 1838
– Snowmobile exclusion (W.D.N.Y.), 2040
– Taxable income, PLR, 611
– Tyco failure to distribute documents (3rd Cir.), 1606

ACCOUNTABLE CARE ORGANIZATIONS (ACOs)

– Antitrust protection, 2547
– Effect on costs, 2392; CRS reports, 2498
– Health care reform, 1594; rules expected in Jan., 2696
– Questions raised, 2337

ACCOUNTING

– Charitable care, 1925
– Comprehensive income, FASB guidance, 1273
– Consolidation analysis of investments, 978
– Contribution holidays, 2377
– Convergence of accounting standards, 1543
– Cost-sharing plans, 2221
– Defined benefit plans, IASB exposure draft, 1031; corridor option, 2377
– Defined contribution pension plans, loans to participants, 1852
– Effect of restatements, 306
– Employee share-based payment, FASB update, 912; exercise price, 977
– Escrowed share arrangements, 198
– Expensing plan costs, 2754
– Fair value

– – Measurement, 773; deliberations, 2320
– – New disclosures mandated, 978
– – Unified terminology, 1624

– Global standards, 823; action urged, 1277
– Health care reform

– – Effect on reporting, 834
– – Guidance in development, 1678
– – Medicare retiree drug subsidy, 1153

– Health insurance requirements, 1976
– Joint accounting guidelines, 1278
– Limit on a Defined Benefit Asset, Minimum Funding Standards and their Interaction, 2753
– Loss contingencies disclosure, 1853
– Multiemployer plans, FASB disclosure project, 612; plans draft, 899; update of standard, 1967; deferred, 2481; project continues, 2534
– Participant loans as receivable, 2081; FASB update, 2166
– Pension expense meaning, BNA Insights, 1581
– Public plans

– – GASB proposals, BNA Insights, 1493
– – Methods criticized, 976

– Standard 19, IASB draft, 406; reaction, 2164; practice issues, 2166
– Stock option withholding, 2016
– Third-party financial professionals liability (N.Y. Ct. App.), 2345
– Underfunded pension obligations and public employers, 1422

ACOs

See ACCOUNTABLE CARE ORGANIZATIONS (ACOs)

ACTUARIES

– ERISA, actuaries as fiduciaries, 910
– Flawed reports claimed (N.D. Ohio), 1879
– “Guaranteed income” questioned, 912
– Pension Ins. Modeling System, 2275
– Reporting rules from Treasury, 898
– Senior fellow quits, 2583
– Standards of practice, 450

ADA

See AMERICANS WITH DISABILITIES ACT (ADA)

ADEA

See AGE DISCRIMINATION IN EMPLOYMENT ACT (ADEA)

AEROSPACE INDUSTRY

– Boeing

– – Auto workers

– – – Contract ratification, 1345
– – – Violation of auto workers pact (7th Cir.), 713

– – Machinists contract, 1527
– – Stock appreciation rights (10th Cir.), 2096

– Cessna machinists pact, 2130
– Lockheed Martin

– – Executive buyout, 2016
– – Fiduciary duty, class certification denial (S.D. Ill.), 366

AGE DISCRIMINATION

– ADEA claims

See AGE DISCRIMINATION IN EMPLOYMENT ACT (ADEA)

AGE DISCRIMINATION IN EMPLOYMENT ACT (ADEA)

– Affirmative defense, EEOC rules, 434
– Baltimore County, Md. (4th Cir.), 1548
– El Paso Corp. pension plan (D. Colo.), 1685
– Embarq life insurance changes (D. Kan.), 1605
– Minn. Corrections Dep't (D. Minn.), 929
– Univ. of P.R. settlement (D.P.R.), 374

AGING ISSUES

– Baby boomers

– – Abusive tax evasion schemes, 1914
– – PPACA benefits, 2768

– Democrats Seniors Task Force, 1090

AIR TRANSPORTATION

– ABX severance distribution for furloughed pilots, 45
– Age bias and pilots association (D. Minn.), 2782
– American pilot pension adjustments (M.D. Tenn.), 1877
– Corporate aircraft, employer-provided, 684
– Gate Gourmet pact, 1425
– Hawaiian, pilots pact, 205
– JAL pension cut, 110
– Military leave, disability plan termination of participation (N.D. Tex.), 636
– Northwest, retaliation (D. Minn.), 1571
– United-Continental merger, pension issues, 1424
– US Airways

– – Lump-sum distributions (D.D.C.), 632
– – Pilots injunction denied (D.D.C.), 998
– – Termination of pilots plan (2nd Cir.), 1159

ALASKA

– Actuarial mistakes in public pensions (Alaska Super. Ct.), 1433
– Loss of state workers personal data, 310

AMERICANS WITH DISABILITIES ACT (ADA)

– Mass. agency pending claim, jurisdiction lacking (1st Cir.), 135

ANNUITIES

– Auto-IRAs touted, 1263
– Certificates sold with investment accounts, PLR, 102
– Contracts, IRS rules, 1672; 2385; 2687
– Defined benefit plans, Analysis & Perspective, 284
– Distribution options, BNA Insights, 1947
– Educating workers, 1191
– §401(k)

– – Answers for employers, BNA Insights, 1997
– – Devising options, 1191
– – Fiduciary responsibility, 301
– – Popular opposition to mandate, 43; correction, 257

– Information request from Labor Dep't, 301; Labor official comments, 598; responses under review, 1405
– Kodak widow, denial of qualified joint and survivor annuity (2nd Cir.), 329
– Letter carriers trust fund (D.C. Cir.), 477
– Lifetime income

– – Adequacy of lifetime income, 605
– – Defined contribution plans, incorporating annuities, 599; lifetime income stream, 899
– – Financial security, BNA Insights, 1318
– – Hearing planned by Labor and Treasury, 1712
– – Joint hearings planned on options, 1916
– – Mandated lifetime income option, 1083
– – Protecting employers from liability, 2061
– – QDIA approval sought, 2063

– Medicare tax opposed, 469
– NEA “valuebuilder” annuities (9th Cir.), 2776
– Pitney Bowes benefits denial (M.D.N.C.), 2556
– Review of rules, 690
– Teachers' fund (E.D. Pa.), 276
– Valuation, IRS guidance for insurers, 679

ANTITRUST

– ACOs protection, 2547
– Health insurance antitrust exemption, proposed repeal, 360; bill, see LEGISLATION, FEDERAL, HR 4626

ARBITRATION

– Anheuser-Busch seniority rights (6th Cir.), 2449
– C & V Leasing late arbitration demand (N.D. Ill.), 1742
– Collection of payments, jurisdiction (W.D.N.Y.), 719
– Defense waived (N.D. Ill.), 1693
– Filling trustee vacancies, amendment at issue (N.D.N.Y.), 1220
– Laid-off workers pensions (7th Cir.), 2787
– Multiemployer plans, nurses award (S.D.N.Y.), 2645
– Newcor retirees must arbitrate (E.D. Mich.), 1689
– Post Dispatch retiree health changes (E.D. Mo.), 1482
– St. Louis Post Dispatch retiree health premiums (E.D. Mo.), 2193
– Steinbruner Heating & Cooling (E.D. Va.), 1316
– Withdrawal liability

– – HOP Energy withdrawal liability (S.D.N.Y.), 1937
– – O'Neill Bros. withdrawal liability (7th Cir.), 1980
– – Penske Logistics withdrawal liability (3rd Cir.), 998

– Woodworking firm and recordkeeping service firm (W.D.N.C.), 371

ARCHER MEDICAL SAVINGS ACCOUNTS

– Form 8851, 1969

ARIZONA

– CHIP program dropped, 700; saved by health reform, 839
– Domestic partners, state workers insurance coverage (D. Ariz.), 1691
– PPACA ballot question, 2445

ARMED SERVICES

– Disability plan termination of participation (N.D. Tex.), 636
– HEART Act

– – Guidance from IRS, 196
– – Year-end issues, BNA Insights, 2600

– Tax policy options, Senate hearing, 2128

ATTORNEYS

– Antioch ESOP, law firm sued (S.D. Ohio), 1986
– ERISA, legal malpractice suit (D. Md.), 1693
– Fees

See ATTORNEYS' FEES

– Fiduciary duty, legal malpractice allegations (S.D. Ohio), 2504
– Lump-sum payout cut (D.D.C.), 2098
– N.Y. public plans, law firm sanctioned, 2273
– Privilege

– – Fiduciary liability, 639
– – Trustee meeting (D.D.C.), 420

– Roth IRA (E.D. Mo.), 2149
– Unwaivable conflict of interest (N.D. W.Va.), 853

ATTORNEYS' FEES

– Deadline for objecting to fees (9th Cir.), 1886
– Disability benefits for bipolar disorder (D.D.C.), 128
– El Paso CGP withdrawal liability (N.D. Ill.), 222
– ERISA

– – Advest workers suit over vesting rules (N.D. Ohio), 223
– – Five-factor test (9th Cir.), 1476
– – Limits opposed, 705
– – “Prevailing parties,” attorneys' fee limits (U.S., rev grant), 219; (oral arg), 1047; success on merits, 1294
– – Revised standard (4th Cir.), 1542
– – Success on the merits rule, BNA Insights, 1617

– Fleet Reserve Ass'n participants challenge to formula (D. Md.), 429; reconsideration, 2103
– Offsetting amounts granted (N.D. Ohio), 638
– Red tags, challenge to FTC rules (D.D.C.), 529
– Verizon scrivener's error (N.D. Ill.), 2342

AUDITS

– Employment tax audits

– – Fringe benefits, IRS policy, 298
– – Letters from IRS, 252

– 403(b) plans, clean audits, 2746
– Internal controls and self-audits, 1544
– Labor panel to study audits, 680; scope documents, 1033; meeting, 1144
– Profits shifted overseas, issues for IRS, 1542

AUTOMOBILE INDUSTRY

– Boeing violation of auto workers pact (7th Cir.), 713
– Chrysler

– – Fiduciary breach claim against union (4th Cir.), 326
– – Possible takeover by PBGC, effects, 817
– – VEBA transfer, 56; Labor Dep't approval, 988

– Continental Auto retiree health benefits (E.D. Mich.), 2402
– Detroit Diesel, retiree health benefits cap (6th Cir.), 1299
– Ford

– – Benefits interference, “rehire” status (E.D. Mich.), 2788
– – Employer stock settlement (E.D. Mich.), 1983
– – Profit-sharing, 311
– – Reclassification of Visteon workers (6th Cir.), 579
– – Slayer statute, spousal benefits denied (E.D. Mich.), 849
– – VEBA transfer, 56; stock transfer approval, 697; predicted proceeds, 785; payment to union, 1537

– General Dynamic pact, 2384
– GM

– – Initial public offering, repayment of debt, 2380
– – IRS tax levy (M.D. Fla.), 2199
– – Possible takeover by PBGC, effects, 817
– – Retiree health costs, 840
– – State Street suit (E.D. Mich.), 2237
– – VEBA

– – – Individual exemption from Labor Dep't, 2264
– – – Retiree health benefits (E.D. Mich.), 849
– – – Stock sold, 2633
– – – Transfer, 56

– NUMMI severance package approval, 616
– Visteon reorganization (Bankr. D. Del.), 1983
– Volvo, full funding of retiree benefits (U.S., rev den), 526