Pension & Benefits Reporter Index-Summary

DEFERRED COMPENSATION

– Centralized authority, streamlined procedures, uniformity, 2673
– Comments sought, 463
– §409A

– – Audits, BNA Insights, 384
– – Corrections program

– – – Document corrections program, 41; Analysis & Perspective, 70; guidance from IRS, notice, 193; highlighted at conference, 975; issues addressed, 1077; ABA seeks clarification, 1087; comments, possible changes, 1266; Special Report, 1772; tweaks expected, 2477; IRS relief, 2614; changes sought, 2614; BNA Insights, 2713
– – – Practitioners experience, 1133

– – Corrections program guidance

– – – Annotated, Special Report, 2802
– – – Calculating hours, questions raised, 302
– – – Development of program, 601; Special Report, 725

– – Employment and severance agreements, BNA Insights, 2357
– – Employment audits, BNA Insights, 2404
– – Error avoidance, IRS guidance, 253
– – Fixing plan failures, 1545
– – Overview, 137
– – Reporting and withhold notice requirements, 974
– – Responding to IRS information requests, 597
– – Year-end issues, BNA Insights, 2600

– §457A

– – Guidance for employers, 599; additional guidance, 973
– – Test for multinationals, 1584

– §457(f), severance rules, IRS guidance, 395
– Higher priorities at Treasury, 2073
– Information collection, 1425
– Non-compete clause enforceable (N.D. Ill.), 717
– PepsiCo interest rate change (S.D.N.Y.), 1881
– PLRs from IRS, 910; 1274; 1462; 1548; 1964; 2017; 2076; 2430; 2483; 2621
– Top hat plans

See TOP HAT PLANS

DEFINED BENEFIT PLANS

– Accounting

– – Exposure draft from IASB, 1031; corridor option, 2377
– – Federal acquisition regulation cost principles, 1140

– Annuitization and retirement security, Analysis & Perspective, 284
– Canada

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

– Coal miners

See LEGISLATION, FEDERAL, S 3649

– Effect on current plans, 2157
– ERISA

– – AT&T telephone concession plan (W.D. Tex.), 704
– – Ex-workers status (E.D. Ark.), 124

– Federal contracts, disallowance of plan costs, 1085
– Fiduciary duty

– – Clark Consulting double-counting, no standing (D. Md.), 1740
– – Class actions, right of participants to pursue (7th Cir.), 265

– Frozen plans, alternatives for most workers, 1034
– Funding

– – Canada, funding ratios, 915
– – Deadline for cash contributions, 817
– – Final regulations, Analysis & Perspective, 142; §436 rules, 249; deadline, 2477; deadline extended, 2613
– – Frozen pension plans, liability-hedging strategy, 347
– – Guidance from IRS, 2577
– – Millman Index, 200; 562; 818
– – Retirement security, BNA Insights, 945
– – Single-employer plans, relief, 2745
– – Trends, funding drops, 395; relief urged, 609; 2010 contributions, 1857

– GM plan and IRS tax levy (M.D. Fla.), 2199
– 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

– In-plan Roth conversions, 2378; guidance from IRS, 2577
– Investments

– – Asset allocation strategies, 1712
– – Performance for 2007-2008, 305

– Management fee decline, 2757
– Misuse of assets (S.D.N.Y.), 2651
– Nurses plan improperly frozen (Arb. Phillip Dunn), 1644
– Pacific Life tax shelter (S.D. Fla.), 2559
– Pitney Bowes benefits denial (M.D.N.C.), 2556
– Reynolds Packaging, 1346
– Risk management embraced by sponsors, 457
– Rohm & Haas settlement (S.D. Ind.), 925
– Utah state workers, 1859
– Year-end issues, BNA Insights, 2600

DEFINED CONTRIBUTION PLANS

– Canada, proposed regulatory changes, 686
– Collective trusts, BNA Insights, 1840
– Diversification requirements, IRS seeks comments, 984; IRS rule, 1189
– Fees

– – Disclosure

See LEGISLATION, FEDERAL, HR 4213

– – Fiduciary duty, BNA Insights, 1610

– Incorporating annuities, 599; lifetime income stream, 899
– Public employees participation, survey, 681
– Streamlined determination letter, 1465

DELAWARE

– Police and firefighters, effect of furloughs, 461

DELINQUENT CONTRIBUTIONS

– AAA Pipe Cleaning president not liable (N.D. Ohio), 229
– Ace Paving, Teamsters trust (W.D. Wash.), 2202
– Allied Electrical Contractors higher rate (7th Cir.), 63; (U.S., rev den), 1316
– Blue Sky Heavy Hauling, Teamsters suit (E.D. Mich.), 373
– Box makers as alter egos (6th Cir.), 1936
– Civil engineering firm, contribution to industry promotion fund (U.S., rev den), 131
– Conway Construction bound by unsigned pact (E.D.N.Y.), 485
– Enforcement by EBSA, 2529
– Exterior Interior Specialists CBA (6th Cir.), 2037
– Garnishment of unpaid contributions (D. Md.), 2148
– Hawk president, no personal liability (N.D. Ind.), 1440
– Jacobson Homan (D.D.C.), 2796
– JNL Construction, no piercing corporate veil (8th Cir.), 480
– Nursing home NLRB order (2nd Cir.), 23
– Plumbing firm alter ego (E.D. Mo.), 1571
– R. Rio Trucking, contributions sought (E.D.N.Y.), 2245
– Reem Contracting (2nd Cir.), 1317
– Short service requirements, 2682
– Sky Lite Electric (E.D. Mich.), 2202
– Sprinkler firm breached duty (S.D. Ohio), 1120
– U.S. Food Service excessive contributions (D. Md.), 1483
– Waste Mgmt., conflicts of interest (N.D. Ill.), 1312
– West Chicago city workers trustees suit (N.D. Ill.), 1225

DISABILITY BENEFITS

– Age requirement for retirement benefit plan (2nd Cir.), 2399
– Auto accident, challenge to remand order (10th Cir.), 1058
– Bankruptcy, benefits overpayment (D. Kan.), 2649
– Bipolar disorder, attorneys' fee award (D.D.C.), 128
– Chronic neurological syndrome, wrongful benefit termination (7th Cir.), 1730
– Conflict of interest alleged

– – Almeida suit (D. Colo.), 528
– – Busch suit (E.D. Ky..), 2195

– “Deemed exhausted,” Labor Dep't rule (9th Cir.), 1478
– Degenerative disc disease benefits denial, no abuse of discretion (5th Cir.), 232
– ERISA

– – Class action dismissed (S.D.N.Y.), 2100
– – Exhaustion requirement (U.S., rev den), 2648

– Fibromyalgia and chronic fatigue (1st Cir.), 225; (U.S., rev den), 2704
– Financial incentives, disclosure permitted (D.S.D.), 930
– Functional limitations, arbitrary denial (7th Cir.), 22
– HIV, benefit terminations (9th Cir.), 2403
– Ind., police and firefighters disability, 614
– Long Island R.R., agreement with N.Y. Atty. Gen., 689
– Medical Life, SPD trumped by policy (8th Cir.), 631
– Military leave, termination of participation (N.D. Tex.), 636
– Natl. City closed appeal (7th Cir.), 2105
– Objective evidence lacking (U.S., rev den), 2647
– Postal worker's claim denial (10th Cir.), 20; not government plan (U.S., rev den), 1315
– Pre-existing conditions

– – ALS, benefit denial (U.S., rev den), 132
– – Heart ailment (7th Cir.), 1227

– Prudential, plan not trumped by SPD (8th Cir.), 1485
– Social Security

– – Offset, dismissal of challenge to benefit reduction (N.D. Ill.), 232
– – Service provider not fiduciary (N.D. Ohio), 580

– Statutes of limitations

– – ERISA, proof of claim (S.D. W.Va.), 640
– – Misbehavior alleged in processing (6th Cir.), 332
– – SPD limitations period (U.S., rev den), 1553

– Veterans benefits offset (8th Cir.), 1839

DISABLED PERSONS

– ADA

See AMERICANS WITH DISABILITIES ACT (ADA)

– Benefits

See DISABILITY BENEFITS

DISCLOSURE

– Fair value

See ACCOUNTING

DISTRICT OF COLUMBIA

– ERISA, preemption of PBM regs (D.C. Cir.), 1599

DIVORCE

See also SPOUSES
– IRAs, PLR, 1716
– MetLife benefits to ex-wife (E.D. Mich.), 2557
– New wife, life insurance beneficiary designation (N.D.N.Y.), 1743
– QDROs

– – Deferred compensation plan, termination of ex-wife's benefits (D. Del.), 850
– – Multiple QDROs, Labor Dep't guidance, 1337

– Waiver of interest by ex-wife (W.D.N.Y.), 805

DOMESTIC PARTNERS

See also SAME-SEX MARRIAGE
– Ariz. state workers insurance coverage (D. Ariz.), 1691
– Federal employees

– – CRS report, 612
– – Education campaign, 2548
– – Factors Congress must consider, 1526
– – Forest Service, 2393
– – Legislation

See LEGISLATION, FEDERAL, HR 2517, S 1102

– – Long-term care, 1291
– – Official travel and relocation, 2432

– Ill. civil unions, 2624