Pension & Benefits Reporter Index-Summary

FAMILY AND MEDICAL LEAVE ACT (FMLA)

– Labor Dep't seminar, 1871

FAMILY LEAVE

– Cal. “kin care” and uncapped sick leave plans (Cal.), 431
– Federal employees

– – Leave without pay, 2075
– – Qualifying emergency leave, 2537

– FMLA

See FAMILY AND MEDICAL LEAVE ACT (FMLA)

– Wis. FMLA substation law (S.D. Ohio), 2196

FEDERAL EMPLOYEES

– Death gratuity, 312
– Domestic partners

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

See LEGISLATION, FEDERAL, HR 2517, S 1102

– – Official travel and relocation, 2432

– Family leave

– – Family support policy, 2075
– – OPM final rule, 1423
– – Qualifying emergency leave, 2537

– FEHBP

See FEDERAL EMPLOYEES HEALTH BENEFITS PROGRAM (FEHBP)

– Funding, CRS report, 2167
– Garnishment of benefits, 980
– Life insurance rule clarification, 44
– Model employer characterization, 618
– N.Y. tax law, 2487
– OPM

See PERSONNEL MANAGEMENT, OFFICE OF (OPM)

– Per diem, 2687
– Postal workers

See POSTAL WORKERS

– Retroactive changes to dental and vision coverage, 990
– Same-sex marriage, benefits extension, 1273
– Sanders retirement credit, 2583
– Sick leave, OPM rule, 2634
– Telework

See LEGISLATION, FEDERAL, HR 1722

– Teleworking, 2538
– Work/life programs, 2758
– Working abroad, pay and benefits, 906

FEDERAL EMPLOYEES HEALTH BENEFITS PROGRAM (FEHBP)

– Adult children coverage

See LEGISLATION, FEDERAL, S 3341

– BCBS coverage denial, claim not preempted (U.S., notice), 479
– CVS generic drug pricing at issue, 361
– Dependent coverage

See LEGISLATION, FEDERAL, HR 5200

– Health care reform

– – Requirements for insurers, 838
– – Upcoming modifications, 2590

– OPM oversight

See LEGISLATION, FEDERAL, HR 4489

FEHBP

See FEDERAL EMPLOYEES HEALTH BENEFITS PROGRAM (FEHBP)

FIDUCIARY DUTY

– Accident benefits, disclosure of communications (E.D. Mo.), 851
– Alaska seminar, 1098
– Attorneys

– – Privilege, 639
– – Unwaivable conflict of interest (N.D. W.Va.), 853

– Avaya alleged misrepresentations (3rd Cir.), 2446
– Bechtel calculation error (E.D. Tenn.), 525
– Beverage distributor, former fiduciary fund withdrawal (M.D. Tenn.), 715
– Chase suit time-barred (10th Cir.), 1554
– Chrysler workers breach claim against union (4th Cir.), 326
– Cincinnati Ventilating worker's breach suit (E.D. Ky.), 1055
– Citibank accounting error, Wheeling-Pitt Steel suit (S.D.N.Y.), 282
– Clark Consulting, double-counting, no standing (D. Md.), 1740
– Collateralized mortgage obligations, overinvestment allegations (D. Md.), 335
– Compliance

– – Importance of reviewing plan documents, 603
– – Labor seminar, 1277

– ConEd alleged misrepresentation (2nd Cir.), 999
– Contractors Benefit Trust, independent fiduciary appointment (E.D.N.Y.), 134
– Defined benefit plans, right of participants to pursue class actions (7th Cir.), 265
– Definition of “fiduciary,” Labor Dep't hearing, 2747
– Delayed hospital payments (S.D. Tex.), 2558
– Dual-role administrators conflict of interest (2nd Cir.), 1478
– Early retirement, Windstream (8th Cir.), 842
– Employer stock

– – Beazer Homes alleged fiduciary breach (N.D. Ga.), 848
– – ESOPs

See ESOPs, this heading

– – First Horizon interlocutory appeal (W.D. Tenn.), 711
– – FirstFed employees suit (C.D. Cal.), 2597
– – Ford settlement (E.D. Mich.), 1983
– – Home Depot (N.D. Ga.), 1358
– – KeyCorp worker, no standing (N.D. Ohio), 1875
– – March & McLennan settlement (S.D.N.Y.), 322
– – McGraw-Hill class action dismissal (S.D.N.Y.), 415
– – Medtronic

– – – Presumption of prudence (8th Cir.), 2777
– – – Wright suit (D. Minn.), 634

– – R.J. Reynolds class action, no decertification (M.D.N.C.), 122
– – State Street breach suit (D. Mass.), 630
– – Stock drop claims

See Stock drop claims, this heading

– – Tharaldson Motels class action (D.N.D.), 1161
– – Wachovia class action (W.D.N.C.), 1829

– ERISA

– – Actuaries as fiduciaries, 910
– – Bay Environmental settlement (N.D. Cal.), 2552
– – Bechtel, participant investment choices, DOL amicus brief (9th Cir.), 270
– – Beverly Enterprises settlement (D. Mass.), 927
– – Carpenter's claim time-barred (W.D.N.Y.), 2401
– – CitiStreet, ERISA claims dismissed (S.D.N.Y.), 2093
– – Compensation disclosure, interim Labor Dep't rule, 2160
– – Confusion over fiduciary claims, BNA Insights, 647
– – Deere §401(k) plan breach claim (U.S., rev den), 216
– – Diversification, BNA Insights, 1768
– – Express Scripts, “copycat” suits (E.D. Mo.), 2795
– – Fleet Reserve Ass'n plan amendment (D. Md.), 2344
– – §403(b) plans and public schools, BNA Insights, 1578
– – Healthways (M.D. Tenn.), 2651
– – Hearst-Argyle TV (W.D. Ark.), 1890
– – Ivy Asset alleged breach (S.D.N.Y.), 2236; briefs filed, 2503
– – LaRue legacy, BNA Insight, 586
– – Lockheed Martin class certification denial (S.D. Ill.), 366
– – Lost investments, trustee liability (6th Cir.), 1114
– – Macy's suit dismissal (N.D. Cal.), 2507
– – Mellon investment questioned (S.D.N.Y.), 926
– – Misrepresentation, BNA Insights, 1627
– – Monitoring plan assets (E.D. Pa.), 1121
– – Overpayment of medical claims by third-party administrator (D.N.J.), 426
– – Principal Financial, insufficient liquidity alleged (S.D.N.Y.), 1002
– – Pro se plaintiffs (N.D. Cal.), 427
– – Psychology firm tax shelter (N.D. Tex.), 852
– – Retroactive recalculation of benefits, anti-cutback violation (E.D. Mich.), 798
– – Risks and liability insurance, report, 1811
– – Sovereign Bank's seizure of contributions (D. Mass.), 1687
– – Stiefel Labs stock bonus plan (S.D. Fla.), 1308
– – Stock options, no Pfizer liability (2nd Cir.), 1978
– – Surgical assistants firm (S.D. Tex.), 485
– – Updated rules from EBSA, 2305; Labor official comments, 2426; practitioner comments, 2675; BNA Insights, 2716
– – U.S. Steel, claim against time-barred (N.D. Ohio), 719
– – Vick's financial advisor's status (E.D. Va.), 19
– – Wind up of orthopedic practice (D. Minn.), 231

– ESOPs

– – Contemporary Flooring ESOP, breach claim against trustee (E.D. Mo.), 324
– – Employee Ownership Holding ESOP consent judgments (E.D. Cal.), 578
– – Jurisdiction, transfer to Miss. (E.D. Cal.), 1311
– – Kirk Corp. inadequate security (Bankr. N.D. Ill.), 2036

– Expanding oversight, Labor IG report, 2219
– Fees for plan service providers

– – American United revenue-sharing claim (S.D. Ind.), 2396
– – Caterpillar agreement to end (C.D. Ill.), 1831
– – Exelon excessive fees suit (7th Cir.), 707
– – General Dynamics tentative settlement (S.D. Ill.), 1733; settlement, 1831
– – Guidance expected from Labor Dep't, 913; rules planned, 1259; disclosure, new and proposed rules, 1341; issued, 1540; response, 1621; small plan sponsors concerns, 1661; interim rules, BNA Insights, 1758; BNA Insights, 1941; attorney comments, 1961; attorneys comment, 2069; debated, 2098; concerns raised, 2218; rule issued, 2261; effects forecast, 2262; expanded application predicted, 2309; more information sought by sponsors, 2311; more information sought, 2387; priority sought at SEC, 2427; effect on sponsors, 2429; hearing planned, 2439; clarification sought, 2530; brokerage windows, 2531; agenda, 2589; summary disclosure document, 2619; rule expansion, 2688
– – Outlook 2011, 2798
– – Paychex not fiduciary (W.D.N.Y.), 1729
– – SPARK initiative, 2746

– Fla. BCBS (N.D. Fla.), 2346
– Foreign financial accounts, 398
– §401(k) plans

– – Annuities, fiduciary responsibility, no waiver, 301
– – Fiduciary guide, BNA Insights, 540
– – Kraft Foods alleged breach (N.D. Ill.), 264; recovery by Kraft denied, 1218
– – Wells Fargo mutual funds, 841

– Gopher News drivers self-contributions (D. Minn.), 1988
– Hartford Life revenue sharing settlement (D. Conn.), 416
– Health reform, 1341
– HMO liable (7th Cir.), 1541; brief filed (W.D. Wis.), 2701
– Indel investment selections (D.N.J.), 2142
– Independent fiduciary, fee award (U.S., brief filed), 1162
– ING disposal of funds at direction of trustees (D. Idaho), 1687
– JPMorgan securities lending program (S.D.N.Y.), 1731
– Kraft Foods workers (N.D. Ill.), 1982
– Labor Dep't seminar, 1672
– Legal malpractice allegations (S.D. Ohio), 2504
– Lehman Brothers workers class action (D. Mass.), 2143
– Life insurance, fiduciary breach and equitable relief (D. Haw.), 1310
– Madoff scandal

See INVESTMENTS

– Metropolitan Life, surcharge remedy (4th Cir.), 1113
– Mich. BCBS hospital rates (6th Cir.), 2698
– Misuse of plan assets alleged (11th Cir.), 932
– Modification of procedures, Analysis & Perspective, 532
– Mutual fund and investment advisor fees (U.S., vac), 847
– Northern Trust securities lending

– – Counterclaim rejected (N.D. Ill.), 419
– – FedEx selection of investments (W.D. Tenn.), 271; counterclaim dismissal, 1638; settlement, 2784
– – Prohibited transaction claim (N.D. Ill.), 2034

– NSCO bankruptcy trustee relief from fiduciary liabilities (Bankr. D. Mass.), 843
– Presumption of prudence, BNA Insights, 2041; Moench preemption, BNA Insights, 2106; case for presumption of prudence, BNA Insights, 2204
– Principal Life rollovers (S.D. Iowa), 795
– Prohibited transactions

See PROHIBITED TRANSACTIONS

– Regions Bank use of funds (6th Cir.), 2790
– Regions Financial workers breach claims (W.D. Tenn.), 575
– So. Cal. Edison mutual funds (C.D. Cal.), 1560; BNA Insights, 1764; excessive fees, BNA Insights, 2349
– Sprinkler firm contributions (S.D. Ohio), 1120
– State Street

– – Investments

See INVESTMENTS

– – Stock drop claims

See Stock drop claims, this heading

– Stock drop claims

– – American Express suit dismissal (S.D.N.Y.), 2448
– – Amgen suit dismissal (C.D. Cal.), 520
– – Analyzing damage, BNA Insights, 1487
– – ANB Bancshares suit (W.D. Ark.), 2286
– – Aon settlement (N.D. Ill.), 1053
– – Bank of America cleared (S.D.N.Y.), 1979
– – Baxter, no breach (N.D. Ill.), 1112
– – Beazer Homes settlement (N.D. Ga.), 1890
– – Boston Scientific settlement (D. Mass.), 1055
– – BP sued (N.D. Ill.), 1543
– – Citigroup, DOL amicus brief (2nd Cir.), 268; industry brief, 794; debated, 928
– – Comcast suit (E.D. Pa.), 845
– – Community Natl. Bank class action (M.D. Fla.), 65; exhaustion of remedies, 1307; 2nd suit dismissed, 2190
– – Computer Sciences, rebuttable presumption of prudence (9th Cir.), 2187; rehearing sought, 2500
– – Constellation Energy suit dismissal (D. Md.), 1874
– – Fannie Mae settlement (D.D.C.), 1365
– – Fifth Third Bank presumption of prudence (S.D. Ohio), 2639
– – First Horizon and presumption of prudence (W.D. Tenn.), 2341
– – Fremont class action (C.D. Cal.), 996
– – General Growth workers suit (N.D. Ill.), 1115
– – Guidant settlement (S.D. Ill.), 711
– – Hartford Financial, dismissal denied (D. Conn.), 273
– – ING Groep dismissal (N.D. Ga.), 796; brief filed (11th Cir.), 2700
– – JDS settlement (N.D. Cal.), 1168
– – JP Morgan Chase (S.D.N.Y.), 786; ruling debated, 928
– – KB Home (C.D. Cal.), 2040
– – KV Pharmaceutical, dismissal (E.D. Mo.), 787
– – Lehman Brothers suit, dismissal (S.D.N.Y.), 320
– – McGraw-Hill suit (2nd Cir.), 1545
– – MEMC employee suit (E.D. Mo.), 709; motion to dismiss, 2341
– – Motorola

– – – Multiple complaints (N.D. Ill.), 423
– – – Safe harbor (7th Cir.), 1216

– – Northern Trust employee suit (N.D. Ill.), 576
– – NovaStar settlement (W.D. Mo.), 1054
– – Oneida settlement (N.D.N.Y.), 1436
– – Outlook 2011, 2798
– – Plausibility standard, BNA Insights, 1060
– – Radian suit dismissal (E.D. Pa.), 1302
– – Sallie Mae suit dismissal (S.D.N.Y.), 2190
– – Schering-Plough class action (D.N.J.), 1550; settlement, 2785
– – State Street, exchange trading scheme allegations (D. Mass.), 367
– – Subprime fallout, BNA Insights, 2408
– – SunTrust imprudent investment claims (N.D. Ga.), 2395
– – Venture Bank suit (W.D. Wash.), 1215
– – WaMu, no final judgment (W.D. Wash.), 121; settlement, 1880
– – Waste Mgmt. claims (D.D.C.), 1359
– – Wyeth, presumption of prudence (S.D.N.Y.), 932
– – YRC Worldwide presumption of prudence (D. Kan.), 2447; no jury trial, 2646

– Swap dealers

See LEGISLATION, FEDERAL, S 3217

– Target date funds, BNA Insights, 1755
– Teamsters fiduciary breach claims (S.D.N.Y.), 2287
– Tom's Foods sued by PBGC (M.D. Ga.), 1303
– Trucking firm, unpaid claims, DOL suit (N.D. Ill.), 127
– 2011 plan issues, 2752
– Unilateral pay hikes by fund manager (W.D.N.Y.), 370
– Unum Group (E.D. Mich.), 2149
– UnumProvident, challenge to benefit claims practices (E.D. Tenn.), 221
– Verizon full and fair review (N.D. Tex.), 2343
– Woodworking firm and recordkeeping service firm, arbitration (M.D.N.C.), 371

FINANCIAL ACCOUNTING STANDARDS BOARD (FASB)

– Chair to retire, 1924
– Standards

See ACCOUNTING

FINANCIAL CRISIS

– Prolonged financial crisis predicted, 1194
– Stability of benefits, 1589
– TARP

See EXECUTIVE COMPENSATION

FINLAND

– Refunding rules and solvency, 983

FIREFIGHTERS

– Del., police and firefighters, effect of furloughs, 461
– Ind., police and firefighters disability, benefits designation, 614
– Omaha firefighters, premium hike (D. Neb.), 1605
– Public safety officer vehicles, IRS rule, 1190
– Responder benefits

See LEGISLATION, FEDERAL, S 3319

– Waterbury, Conn., benefits cuts (2nd Cir.), 126; (U.S., rev den), 1123

FLEXIBLE SPENDING ACCOUNTS (FSAs)

– Guidance from IRS, 2024; delay sought, 2588
– Health care reform, CRS report, 1157
– OTC drugs, 1146; debit cards, 2441
– Reimbursement limits, CRS report, 318

FLORIDA

– Health reform, constitutional amendment proposal blocked (Fla. Cir. Ct.), 1736
– PPACA challenges

– – Ballot question (Fla.), 2040
– – No dismissal (N.D. Fla.), 2284; correction, 2339; Atty. Gen. motion, 2509; briefs filed, 2594; Special Report, 2721

FMLA

– See FAMILY AND MEDICAL LEAVE ACT (FMLA), 1871

FOREIGN BANK AND FINANCIAL ACCOUNTS (FBAR)

– Temporary filing relief, 504

FOREIGN PLANS

See INTERNATIONAL DEVELOPMENTS; specific countries

FORMS

– 990, Return of Organization Exempt from Income Tax

– – Changes, 407
– – Late tax-exempts, filing, 1190
– – OMB review, 1673

– 1099

– – §530, 1138
– – CRS report, 1825
– – Grassley hopes for fix, 2628
– – IRS PLR, 1274

– 1099-H Health Coverage Tax Credit (HCTC) Advance Payments, 206; review sought, 1293
– 1099-INT, Interest Income, 2327
– 5300, Application for Determination for Employee Benefit Plan, Schedule Q, 2227
– 5306-A, Application for Approval of Prototype Simplified Employee Pension (SEP) or Savings Incentive Match Plan for Employees of Small Employers (SIMPLE IRA Plan), 1528; review, 2625
– 5308, Request for Change in Plan/Trust Year, 1425; comments sought, 1861
– 5330, Return of Excise Taxes Related to Employee Benefit Plans, 1466; OMB review, 2386
– 5498, IRA Contribution Information, 1425; 2327
– 5500, Annual plan return

– – Attachment of audit reports, 103
– – Auditors and DOL guidance, 254
– – Clarification sought, 2124
– – Comments sought, 1346; 1465; 1915; 2020
– – Continued use, 1465
– – Early filing complaints, 2376
– – EFAST2 operational, 47; request for electronic signature relief, 306; extension sought, 1027; electronic signature option, 1133; filing tips, 1260; transition year, 2312; accurate targeting by Labor Dep't, 2750
– – Electronic data sets posted, 251
– – Extended deadline sought, 2264
– – False report (E.D. Pa.), 2651
– – Final SPARK guidelines, 206
– – 403(b) sponsor survey, 2751
– – Funding relief, 1661
– – Late filing requests, 2425
– – Letters to plan administrators, 450
– – OMB review, 2385
– – PIN errors, 1849
– – Preparer's competency standards, 1818
– – Schedule C

– – – Discount revenue paid to PBM managers, 313
– – – Early filings, 1582
– – – FAQ from DOL, 102

– – Schedule R, PBGC guidance, 1339
– – Special deadline, 1854
– – TIAA Traditional Annuity, Labor Dep't reporting relief, 554
– – Webcast, 111

– 5500 SF, Annual plan return short form, electronic signature option, 1133
– 8554-EP, Application for Renewal of Enrollment to Practice Before the IRS as an Enrolled Plan Agent, 463
– 8809, Request for Extension of Time to File Information Returns, 2625
– 8851, Summary of Archer Medical Savings Accounts, 1969
– 8854, Initial and Annual Expatriation Information Statement, 463
– 8868, Application for Extension of Time TO File an Exemption Organization Return, 1626
– 8886, Reportable Transaction Disclosure Statement, 2687
– 8928, Return of Certain Excise Taxes Under Ch. 43 of the Internal Revenue Code, 469
– 8941, Credit for Small Employer Health Insurance Premium, 2023; IRS guidance, 2627; public comment, 2687
– 14116, Family Member Eligibility Form, 1466
– 14117, Health Care Tax Credit Medicare Family Member Registration, 1466
– Health Coverage Tax Credit (HCTC) Reimbursement Request Form, 474
– LM-30, Labor Organization Officer and Employee Annual Report, 1814
– M-1, MEWAs, 8
– New forms from PBGC, 1271
– Prohibited Transaction Class Exemption 85-68, 1465
– Prohibited Transaction Class Exemption 91-55, 1465
– Prohibited Transaction Class Exemption 92-6, 1465
– SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, 1673
– T-1, Trust Annual Reports

– – Comments sought, 309
– – Delayed due date, 6

– T, Termination Premium Form, 1346; approval sought, 2020
– W-2/W-3 Wage and Tax Statement series

– – COBRA premiums, IRS guidance, 2329
– – Health costs reporting, 2278
– – Review sought, 1673

401(k) PLANS

– AFL-CIO low-cost fund approved, 506
– Annuities

– – Answers for employers, BNA Insights, 1997
– – Devising options, 1191
– – Fiduciary responsibility, no waiver, 301
– – Mandate popular opposition, 43; correction, 257

– Automatic enrollment

– – AARP survey, 1670
– – Effect on retirement income, 2220
– – Employer matching, analysis, 197; second analysis, 682
– – Usage surveyed, 1524
– – White House initiative, 252

– Bank of America asset transfer to cash balance plan (W.D.N.C.), 842; suit may proceed, 1932
– Blackout period notice (D. N. Ohio), 1571
– Caps on contributions (D.N.J.), 2708
– C&K Market (D. Or.), 2511
– Comments for IRS, 512; comments sought, 690
– Common mistakes, webinar, 8
– Compensation definitions, 2310
– Contribution match restoration

– – Fidelity reinstatement of match, 820
– – Survey of firms, 349

– Default contribution rates, 1714
– Divorce

– – Beneficiary designation, ex-wife (D.N.J.), 2453
– – Half-benefits denied to ex-wife (9th Cir.), 1648
– – No waiver, benefits for ex-wife (D. Mass.), 130

– ERISA

– – Bechtel settlement (N.D. Cal.), 2286
– – Explore Gen. contributions (E.D. Cal.), 1609

– Fees

– – Disclosure

See LEGISLATION, FEDERAL, HR 2989

– – Guidance from FDA expected, 2217
– – Hartford Life settlement (D. Conn.), 1479
– – Investment advice

See LEGISLATION, FEDERAL, HR 2989

– – Safe harbor interpretation (3rd Cir.), 2239
– – Unisys, excessive fee suit dismissal (E.D. Pa.), 1049

– Fiduciary duty

– – Kraft Foods alleged breach (N.D. Ill.), 264; recovery by Kraft denied, 1218
– – Law firm plan, failure to follow investment instructions (N.D. Cal.), 1357
– – Reducing liability, BNA Insights, 540
– – Target date funds, BNA Insights, 1755

– Foamex scrivener's error (E.D. Pa.), 1981
– FOIA releases by Treasury, 1277
– Hardship withdrawals, no disclosure violations (N.D. Ill.), 1219
– Implied benefit (D. Ariz.), 1005
– Investment advice and savings rate, 901
– Journey Electrical Technologies (C.D. Cal.), 2202
– Landis Construction matching contributions (D.D.C.), 1311
– Passively managed portfolios, BNA Insights, 2150
– Questionnaire to measure compliance, 195; planned for late May, 1079; concerns raised, 1414; use as internal audit tool, 1416; focus on benefit protection, 1544; phone forum, 2267; nonresponders, 2314
– Regulatory agenda from Labor Dep't, 1136
– Rollovers

– – Advice limits, 604
– – In-plan rollovers, 2748
– – Roth IRAs

See ROTH IRAs

– Roth in-plan conversions, 2680
– Stable-value funds as capital preservation vehicles, 598
– Summary of company stock litigation, BNA Insights, 1446
– Target date funds

– – Disclosure, SEC addressing, 1415; proposal, 1466; clarification sought, 1919; EBSA rule, 2613
– – Fiduciary rules, BNA Insights, 1755
– – Guidance from SEC, 1098; amendments, 1346
– – Marketing and advertising, SEC addressing, 772
– – Trends, cost decline, 911

– Taxation

– – Homicide, taxation of payout (9th Cir.), 2598
– – Medicare tax, 697

– Trends

– – Balances up since 2009, 1193
– – “Combo plans,” popularity, 603
– – Focus of sponsors in 2009, 2081
– – Investment performance for 2007-2008, 305
– – Participation and design changes, 822
– – Target date funds

See Target date funds, this heading

– Voluntary benefits, BNA Insights, 2466
– Withdrawals by ex-wife (N.D. Okla.), 1993
– Work plan from IRS, 1264
– Year-end issues, BNA Insights, 2600

403(b) PLANS

– Automatic enrollment, 462
– Clean audits, 2746
– Corrections procedures, expected IRS guidance, 611; poised for release, 1410
– CPA guidance on relief, 502
– Form 5500

See FORMS

– Information sharing data elements best practices, 47
– NEA “valuebuilder” annuities (9th Cir.), 2776
– N.Y. teachers, kickback suit (E.D.N.Y.), 2640
– Pre-approved document program, 1026
– Prototype and volume submitter plans, IRS opinion letter program, 396; delayed, 770
– Reporting, Labor Dep't guidance, 449
– Review of rules, 2537
– Termination guidance from IRS, 194
– “Universal availability” compliance, 1411
– Work plan from IRS, 1264

FRANCE

– Retirement age hike, 2383
– Stock options, 1424

FRAUD

See also CRIMINAL PROSECUTION
– Alexander companies (C.D. Cal.), 1937
– Backdating of option grants

See STOCK OPTIONS

– Broker payments, MetLife settlement, 911
– Enron distribution (S.D. Tex.), 487
– Identity theft, “red flags” rule enforcement delay, 1272
– Madoff scandal

See INVESTMENTS

– Medicare crackdown, 1559
– Ponzi schemes

See LEGISLATION, FEDERAL, S 3166

– Sebelius wants crackdown on insurance scams, 833
– Univ. of Montreal pension plan (S.D.N.Y.), 429

FRINGE BENEFITS

– Cell phones

See LEGISLATION, FEDERAL, HR 4994

– Corporate aircraft

See TRANSPORTATION EXPENSES

– Electronic media, IRS guidance, 2750
– Employment tax audits, IRS policy, 298
– Flexibility and pay cuts, worker poll, 2162
– Inflation adjusted amounts, IRS annual procedure, 2374
– Mileage, IRS rates, 204; 2011 calculations, 2620
– PLR from IRS, 353
– Public safety officer vehicles, IRS rule, 1190
– Transportation expenses

See TRANSPORTATION EXPENSES

– Uniform tax treatment, IRS deferring to Congress, 106

FSAs

See FLEXIBLE SPENDING ACCOUNTS (FSAs)

FUNDING

– Actuaries, reporting rules from Treasury, 898
– Average pension funding status down, 1340
– Bendix Systems, 312
– BorgWarner agreement with PBGC, 682
– “Captives,” use for funding, BNA Insights, 1938
– Changing methods, IRS announcement, 5
– Comments sought, 2175
– Contribution holidays, 2377
– Daily penalty for underfunding, Labor Dep't rule, 445
– Defined benefit plans

– – Deadline for cash contributions, 817
– – Final regulations, Analysis & Perspective, 142; §436 rules, 249
– – Frozen pension plans, liability-hedging strategy, 347
– – Millman Index, 200; 562; 818; 1425
– – Trends, funding drops, 395; relief urged, 609; 2010 contributions, 1857

– Dorado Beach Hotels requirements (1st Cir.), 1832
– ERISA funding notices, 2529
– Expenses reported for 2009, 977
– Form 5500 filing, 1661
– IRAs, PLR from IRS, 823
– Irwin Financial shortfall, 1857
– Large plan funding status, 1554
– Millman Index, 2082
– MTD Products, 2131
– Multiemployer plans

– – Decline in funded status, 255
– – Insolvency, PBGC funding, 257; PBGC databook, 1857
– – PLRs from IRS, 402; 611; 823; 910; 1034; 1423; 2430; 2621

– Public employees

– – Federal action sought, 1193
– – Federal employees, CRS report, 2167
– – State and local governments, no improvement, 818
– – Teacher plan underfunding, 897
– – Underfunded pension obligations

– – – Doomsday forecasts questioned, 2077
– – – Reporting, 1422

– Reform, calls for congressional action, 198; comments from senators, 345; Obama funding plan, 897
– Relief

– – Challenges faced by firms, 1457
– – Critical to jobs and economic recovery, BNA Insights, 940
– – Extended for firms

See LEGISLATION, FEDERAL, HR 3936

– – Guidance sought from IRS, 1544
– – Law firms, funding relief, 1513
– – Reid, no relief in Senate jobs bill, 398

– Review of rules, 690
– Roundy's Supermarket settlement with PBGC, 1094
– S&P 500 firms underfunding, 1579; deficit, 2014
– Technical corrections

See LEGISLATION, FEDERAL, HR 4994

– Tomkins Corp., 2385
– Waivers and reporting, PBGC guidance, 2673
– Wealthy countries, funding reported, 1554
– Whirlpool deal with PBGC, 48