Pension & Benefits Reporter Index-Summary

CALIFORNIA

– CalPERS

See State and local government plans, this heading

– Health care reform

– – S.F., employer insurance contribution mandate

– – – Challenge (U.S., brief filed), 1297; (brief filed), 1363; (rev den), 1539
– – – Preemption rejected (N.D. Cal.), 1835
– – – Spending by firms, 1558

– – Single-payer, Senate passage, 319

– Health insurer financial records sought, 473
– “Kin care” and uncapped sick leave plans (Cal.), 431
– Same-sex marriage, long-term care plan participation (N.D. Cal.), 938
– State and local government plans

– – Ballot measures approved, 2433
– – Budget bill, pension reform, 2272; cuts, bill signed, 2322; new contract, 2486
– – Collective bargaining

– – – Pact signing, 1922
– – – Pension cuts, 1922

– – Contribution hike for CalPERS, 1421
– – Current retiree health and dental benefit obligations, 361
– – Disclosure bill signed, 2225
– – Health care reform and CalPERS, 2547
– – Independent plan underfunding, 2581
– – L.A. proposed workforce cuts, 982
– – Loan suggested for CalPERS, 1923
– – Orange County retiree health benefit vested rights (9th Cir.), 1552
– – Placement agents

– – – Registration as lobbyists, 354; approved, 1967
– – – Unlawful commissions (Cal. Super. Ct.), 1123

– – S.F. municipal workers contributions ballot question (Cal. Super. Ct.), 1992
– – Sonoma County retirees seek vested rights (N.D. Cal.), 1217
– – Teachers, higher contributions urged, 1968
– – Unpaid personal leave and pay cuts, 1198

– Stock option elections, 462

CANADA

– Defined benefit plans

– – Funding ratios, 915
– – Proposed amendments, 1097; final amendments, 1097

– Defined contribution plans, proposed regulatory changes, 686
– Federally regulated plans, draft, 2760
– Funding crisis, employer efforts, 914
– Provinces

– – B.C. seeks public input on private pensions, 311
– – Manitoba, proposed pension overhaul, 687
– – Ontario pension reform proposals, 1923; second phase, 2323

– Rebates for pension entities, 2324
– Solvency ratio decline, 2323
– Taxation

– – Draft income tax amendments, 2486
– – Stock option tax incentives, 2174

– Termination by court improper, 641
– Value of pension plans, 617

CASH BALANCE PLANS

– AT&T conversion (D.N.J.), 1355
– CIGNA failure to provide accurate information (U.S., briefs sought), 574
– Citigroup fractional test (U.S., rev den), 1544
– “Combo plans,” popularity, 603
– Cutback relief sought, 600
– Disclosure, reliance on defective SPD (W.D. Wash.), 790
– El Paso Corp. plan no ADEA violation (D. Colo.), 1685
– ERISA

– – Avnet settlement (D. Ariz.), 926
– – Bank of America asset transfer from §401(k) (W.D.N.C.), 842; suit may proceed, 1932
– – BP “excessive rate” claims (E.D. Ky.), 1296
– – Exxon “normal retirement age” (U.S., rev den), 476
– – Monsanto, no age bias violation (7th Cir.), 1682
– – Solvay Chemical, no notice violation (10th Cir.), 2032
– – United Way, claims dismissal (5th Cir.), 1300

– Guidance from IRS, release uncertain, 1409
– Hybrid plans

– – Caution for employers, 1134
– – Final rules from IRS, 2306; practitioners comment, 2307; phone forum, 2424; tax counsel comments, 2530; anti-cutback relief, 2578; deadline extended, 2613; BNA Insights, 2661; conversion protection rules, 2679

– J.P. Morgan settlement (S.D.N.Y.), 1639
– Northrop Grumman defective SPD (C.D. Cal.), 267
– S.C. Johnson lump-sum recalculations (E.D. Wis.), 1872
– Verizon, scrivener's error (7th Cir.), 1828; BNA Insights, 2461
– Washington Mutual settlement (W.D. Wash.), 1688
– Whipsaw calculation

– – Alliant Energy use of 30-year Treasury rate (W.D. Wis.), 1356
– – S.C. Johnson class action certification (E.D. Wis.), 478; backloading, 793

CDHPs

See CONSUMER-DRIVEN HEALTH PLANS

CENTERS FOR MEDICARE & MEDICAID SERVICES (CMS)

– Commissioner named, 1598; recess appointment, 1557; GOP concerns, 2141
– Medicare

See MEDICARE; MEDICARE ADVANTAGE (MA); MEDICARE PART D

– PPACA

See PATIENT PROTECTION AND AFFORDABLE CARE ACT (PPACA)

CHILDREN

– Child-only policies, 1630; some insurers dropping, 2135; insurers criticized, 2179; open enrollment, 2185; enrollment limits, 2277
– CHIP

See CHILDREN'S HEALTH INSURANCE PROGRAM (CHIP)

– FEHBP

See LEGISLATION, FEDERAL, S 3341

– Health care reform

– – Adult children, tax treatment, IRS guidance, 1036; imputed income, 1042; effective date, 1148; interim final rule, 1149; unresolved issues, 1150; questions raised, 1285; comments, 1976
– – Young adult coverage, 1208; premiums, 1289

CHILDREN'S HEALTH INSURANCE PROGRAM (CHIP)

– Ariz. program, 700; saved by health reform, 839
– Model employer notice, 313; public comment sought, 781
– Working group, 783

CHILE

– Income tax and pensions, 256
– Tax treaty with U.S., 312

CHINA

– Social service improvements, 311

CHURCH FUNDS

– New standards for IRS rulings, 346

CLASS

See COMMUNITY LIVING ASSISTANCE SERVICES AND SUPPORTS (CLASS)

CLASS ACTIONS

– Allowable amount for out-of-network services (N.D. Ill.), 280
– Colo. retirees, COLA cuts (Colo. Dist. Ct.), 527
– Coventry

– – Disgorgement sought (W.D. Mo.), 2102
– – Overcharging accusation (W.D. Mo.), 2102

– ERISA

See ERISA

– Evidentiary and burden of proof, BNA Insights, 1496
– Fiduciary duty

See FIDUCIARY DUTY

– Fla. BCBS (N.D. Fla.), 2346
– Securities

See SECURITIES

– Severance benefits, Linvatec class decertification (N.D.N.Y.), 1480
– Stock drop cases

See FIDUCIARY DUTY

CMS

See CENTERS FOR MEDICARE & MEDICAID SERVICES (CMS)

COAL MINING

– Abandoned mine fees

See LEGISLATION, FEDERAL, HR 5479

COBRA

– Background information, CRS report, 993
– Cost and access issues, 694
– Costs up, 2027
– Labor Dep't seminar, 1871
– Model notices, 112; updated, 622; public comment sought, 781; updated, 1146
– Reporting by employers, 2026
– Subsidy

– – Administrative remedies not exhausted (D.D.C.), 1052
– – Appealing denials, updated application, 412
– – Eligibility ruling by Labor Dep't (D. Kan.), 1301
– – Enrollment reported, 1210; jobless workers, 2280
– – Extension

– – – FY2011 budget proposal, 299
– – – House scraps, 1279
– – – News release, 1046
– – – Notification deadline, IRS announcement, 210; tax credit, 261
– – – Proposal

See LEGISLATION, FEDERAL, HR 4851

– – – Reinstatement

See LEGISLATION, FEDERAL, S 3548

– – – Required updated general notice, 209
– – – Senate action expected, 470
– – – Special Report, 34; DOL posting, 119
– – – Tax bill

See LEGISLATION, FEDERAL, HR 4213

– – Implementation, GAO report, 411
– – Participation reported, 1432

– Tax credit

See LEGISLATION, FEDERAL, HR 4691

– Timely resolution of appeals, 315
– Untimely notice of divorce, benefits denied (3rd Cir.), 1313
– Va. mini-COBRA law, 519
– W-2 reporting, IRS guidance, 2329

COLLECTIVE BARGAINING

– Ed. Note: This heading covers bargaining process issues. For contracts reached through negotiations, see COLLECTIVE BARGAINING AGREEMENTS.
– Aerospace industry

See AEROSPACE INDUSTRY

– Airlines

See AIR TRANSPORTATION

– Automobile industry

See AUTOMOBILE INDUSTRY

– Catholic Healthcare West pact, 1820
– Communications industry

See COMMUNICATIONS INDUSTRY

– Grocery workers

See GROCERY WORKERS

– Health care reform and collectively bargained plans, 832
– Hyatt Hotels pact, 1821
– Steel industry

See STEEL INDUSTRY

– Tougher bargaining in 2010, Special Report, 664

COLLECTIVE BARGAINING AGREEMENTS

– Ed. Note: This heading is used for contract negotiations, ratifications, and strike actions.
– Aerospace industry

See AEROSPACE INDUSTRY

– Airlines

See AIR TRANSPORTATION

– Amtrak, 2538
– Automobile workers

See AUTOMOBILE INDUSTRY

– Boeing contract, 1345
– Communications industry

See COMMUNICATIONS INDUSTRY

– Detroit newspaper pacts, 2582
– Disney resorts pact, 1921
– DTE Energy pact, 1625
– Exterior Interior Specialists delinquent contributions (6th Cir.), 2037
– Gate Gourmet, 1425
– Hershey pact, 1345
– Kaiser pact, 2336
– K.C. sheet metal workers, 1672
– Mich. Sugar pact, 1860
– Nurses plan improperly frozen (Arb. Phillip Dunn), 1644
– PG&E clerks, 2763
– Steel industry

See STEEL INDUSTRY

– Teamsters

– – Diamond Walnut pact, 824
– – Honeywell pact, 355

– Univ. of Rochester pact with SEIU, 2326

COLLEGES AND UNIVERSITIES

– Exempt organizations, IRS study, 984; questionnaire results, 1087
– Football BCS exec pay questions, 2163
– Liberty Univ. PPACA challenge (W.D. Va.), 2641
– Univ. of Montreal pension plan fraud claims (S.D.N.Y.), 429
– Univ. of P.R. ADEA settlement (D.P.R.), 374
– Univ. of Rochester pact with SEIU, 2326

COLORADO

– Automatic enrollment for non-ERISA plans, 614
– Gender and premiums, 840
– PPACA ballot question, 1931
– State retirees

– – COLA cuts (Colo. Dist. Ct.), 527
– – Fix legislation, 310; signed, 461

COMMUNICATIONS INDUSTRY

– AT&T

– – Cash balance conversion (D.N.J.), 1355
– – Erroneous estimates, benefits denial (N.D. Tex.), 637
– – Porting rights denial (W.D. Tex.), 1305
– – Rehired workers pensions (N.D. Cal.), 1985
– – Southeast pact, 616
– – Telephone concession plan, ERISA status (W.D. Tex.), 704

– Brocade, former CEO backdating conviction (N.D. Cal.), 804; sentenced, 1486
– Comcast stop-drop suit (E.D. Pa.), 845
– FairPoint Communications pact, 510
– Frontier Communications pact, 1859
– No. Ill. Telecom, alleged misclassification (Ill. Cir. Ct.), 1059
– Nortel bankruptcy, automatic stay extended (D. Del.), 1735
– Phila. newspaper guild pact, 1921
– Sprint Nextel pension offset (W.D. Va.), 1609
– Verizon

– – ERISA, benefit recovery and statutes of limitations (9th Cir.), 846
– – Fiduciary duty, full and fair review (N.D. Tex.), 2343
– – Fla. pact, 1922
– – Scrivener's error (7th Cir.), 1828; attorneys' fees allowed (N.D. Ill.), 2342; BNA Insights, 2461
– – Severance benefits, ex-worker's claim preempted (D.N.H.), 481

– Windstream

– – Early retirement (8th Cir.), 842
– – Retiree benefit changes (E.D. Ark.), 66

COMMUNITY LIVING ASSISTANCE SERVICES AND SUPPORTS (CLASS)

– Advisory panel, 2547
– Health reform

See LEGISLATION, FEDERAL, HR 3590, HR 3962

– Long-term care, BNA Insights, 1388

COMPENSATION

– Costs up in private sector, 1029; first quarter, BLS report, 1344; second quarter, BLS report, 2015; third quarter, BLS report, 2382; benefits hike, 2677
– Deductions for health services pay, 2764
– Disproportionate benefits for higher earning workers, BLS report, 507
– Executive compensation

See EXECUTIVE COMPENSATION

– Increases in 2010, survey, 556
– Nondiscrimination

See LEGISLATION, FEDERAL, HR 4126

– Public sector-private sector gap, 1028
– Top five things to know, BNA Insights, 1169
– Web-based instruction guide, 1342

CONFERENCES AND MEETINGS

– AARP “Lifetime Income Summit,” 1191
– ADP Retirement Services, 975
– Alliance for Health Care Reform, 1147
– Am. Bar Ass'n (ABA), 1633; 2390; 2691

– – Annual meeting, 1816
– – Antitrust in Healthcare, 1281
– – Natl. Institute on Health and Welfare Plans, 2387
– – Taxation Section, 1100; 1133; 1145; 1148; 2160

– Am. Institute of Certified Public Accountants, 2388
– Am. Law Inst.-ABA (ALI-ABA), 599; 599; 600; 639; 1460; 1461; 1545; 2073; 2085; 2218; 2265
– American Enterprise Institute, 1721; 2337
– American Health Insurance Plans 2010 Medicare and Medicaid Conf., 2091
– American Society of Pension Professionals and Actuaries, 1411

– – 401(k) Summit 2010, 604; 605
– – Annual conference, 2310; 2311; 2313
– – “Lifetime Income Summit,” 1191
– – Mid-Atlantic Benefits Conf., 1259

– Annual Washington Non-Profit Legal & Tax Conf., 395
– Center for American Progress, 1027
– Compliance Week, 1267
– Crowell & Moring, 1038
– D.C. Bar, 1205
– D.C. Bar Ass'n, 453; 2329
– Employee Benefit Research Institute, 2693
– Employers Council on Flexible Compensation, 571
– Enrolled actuaries, 910; 912
– Fed. Bar Ass'n, Tax Law Conf., 517
– Intl. Foundation of Employee Benefit Plans 29th Annual Employee Benefits Symposium, 2229
– IRS Research Conf., 1536
– Kaiser Foundation, 1147
– Labor Dep't ERISA Advisory Council, 1958
– Los Angeles Benefits Conf., 194; 194; 195; 195
– Natl. Academy of Social Ins., 209; 2485
– Natl. Business Coalition of Health, 2543
– Natl. Business Group on Health, 569
– Natl. Community Pharmacists Ass'n, 1151
– New America Foundation, 677
– New America Foundation-Economists for Peace & Security, 2223
– Northeast Area Benefits Conf., 1544; 1546
– Practicing Law Institute, 352; 1259; 2066
– SEC 2010 Government-Business Forum on Small Business Capital Formation, 2532
– Society of Actuaries-American Academy of Actuaries, Retirement 20/20, 1262
– Tax Exempt and Government Entities councils, 345; 346; 347; 350
– 2010 SPARK Natl. Conf., 1411
– Upper Midwest Employment Law Institute, 1272
– Urban Inst., the Second Awkward Age: Life at 55 and Beyond, 507
– U.S. Chamber of Commerce, 1036
– Women's Inst. for a Secure Retirement, “Lifetime Income Summit,” 1191
– Worldwide Employee Benefit Network, 211; 977

CONGRESS, U.S.

– Ed. Note: This heading is used for administrative actions only. For coverage of legislation by bill number, see LEGISLATION, FEDERAL. For information on measures not yet assigned bill numbers see specific subject headings.
– Levin takes over House Ways and Means, 509; Camp as Ways and Means chair, 2432; new members, 2481
– Senate Finance panel composition, 2431
– Senate HELP panel composition, 2430

CONNECTICUT

– Executive compensation, TARP bonuses, 1096; veto, 1198
– Firefighters, Waterbury, benefits cuts, no violation (2nd Cir.), 126; (U.S., rev den), 1123
– Misclassification of workers, 614

CONSTRUCTION INDUSTRY

– Conway Construction unsigned pact (E.D.N.Y.), 485
– Health reform

See LEGISLATION, FEDERAL, HR 3590

– JNL Construction, no piercing corporate veil (8th Cir.), 480
– Landis Construction matching contributions (D.D.C.), 1311
– R.T.L. Construction alleged excess contributions (D. Minn.), 1438
– Westra Construction, ESOP, trustee sued (E.D. Wis.), 531

CONSUMER-DRIVEN HEALTH PLANS

– Benefit strategies, 2693
– Costs, 2336
– Effect of participation reported, 1724
– Increased participation reported, 1040; slower growth, 1930; enrollment reported, 2631

CONTINGENT EMPLOYEES

– Action by IRS on misclassification urged, 1195
– Allstate agents' claims (E.D. Pa.), 2503
– Conn. crackdown on misclassification, 614
– Drafting independent contractor agreements, BNA Insights, 1564
– Employment audits, BNA Insights, 2404
– Enforcement push expected, 1272
– FedEx drivers' status (N.D. Ind.), 60; administrative remedies not exhausted, 1543
– Natl. Research Program exams, 1519
– New Jersey

– – Construction industry independent contractor law (D.N.J.), 1646
– – Penalties for wage and tax violations, 204

– No. Ill. Telecom, alleged misclassification (Ill. Cir. Ct.), 1059
– Proposed Labor Dep't rule on misclassification, 2535
– Recordkeeping

See LEGISLATION, FEDERAL, HR 5107, S 3254

CONTINUATION OF BENEFITS

– COBRA

See COBRA

CORPORATE GOVERNANCE

– Executive compensation

See EXECUTIVE COMPENSATION

– Multinationals and financial risk from benefits, 1920
– Proxy access

– – Challenged (D.C. Cir.), 2199; stayed, 2227; brief filed, 2650
– – Congress considers, 1414
– – Disclosure, SEC rules

– – – Improved rules, Special Report, 179
– – – Technical corrections, 462

– – Final rule from SEC, 2083
– – Innovative strategies pushed, 2068
– – Mechanics of voting, SEC and public input, 1552; overhaul, 1626
– – Nomination of directors, 1917; heading off shareholder nominations, 1964
– – Regulatory agenda at SEC, Policies & Practices, 289
– – Risk assessments, 1811

– Replacing directors and changing bylaws, 1420

COSTS OF HEALTH CARE

See HEALTH CARE COSTS

CRIMINAL PROSECUTION

– AA Capital, ex-partner's embezzlement sentencing (N.D. Ill.), 1441
– Backdating of stock options

See STOCK OPTIONS

– Burger King embezzlement (D.N.J.), 1745
– Carpenters unions

– – Embezzlement conviction (D.N.J.), 1227
– – Racketeering guilty plea (S.D.N.Y.), 1647

– Corrections union official, false life insurance claim (S.D.N.Y.), 1442
– Demolition execs tax evasion (D. Del.), 642
– Form 5500 false report (E.D. Pa.), 2651
– Kairos Design embezzlement (M.D. Pa.), 1167
– Life settlement fraud (E.D. Va.), 2104
– Longshoremen union exec (D. Mass.), 336
– Money laundering, restitution denial (U.S., rev den), 483
– Racketeering, benefit fund embezzlement (E.D.N.Y.), 584
– Sandhogs union fund administrator (S.D.N.Y.), 425
– Security guards, defrauding pension plan (D.D.C.), 1608
– Theft conviction (E.D. Mich.), 1005
– Waterfront Guard embezzlement (D. Md.), 1168

CZECH REPUBLIC

– Nondomestic pension dividends, 2382