Pension & Benefits Reporter Index-Summary

IDAHO

– Health insurance claims appeals, 15
– State and local government plans, pension hike, 562

ILLINOIS

– Civil unions, 2624
– Income tax hike sought, 459
– Police and fire pensions, 2623
– State and local government plans

– – Bond announcement, 45; bond rating, 774
– – Reform

– – – Bill passed, 685; signed, 913
– – – Municipalities seek, 511

– – Underfunding

– – – Chicago, reform urged, 560
– – – Governor urges reform, 559

– – West Chicago delinquent contributions (N.D. Ill.), 1225

– Teachers, alteration of retiree health benefits (Ill. App. Ct.), 934

INDIANA

– Police and firefighters disability, benefits designation, 614
– Teachers suit over investment losses, no standing (Ind. Super. Ct.), 526

INDIVIDUAL RETIREMENT ACCOUNTS (IRAs)

– Annuities and lifetime income streams, 899
– Automatic direct-deposit IRAs

– – Bingaman-Kerry proposal

See LEGISLATION, FEDERAL, S 3760

– – Effects, 1263
– – FY2011 budget proposal, 299
– – Model plan, 607
– – White House initiatives, 252; Pension Rights Center comments, 300; Treasury comments, 555; policy official comments, 677
– – Workers without employer plans

See LEGISLATION, FEDERAL, HR 6099

– Charitable giving

See LEGISLATION, FEDERAL, HR 4213

– Compliance issues, Treasury IG finds, 1080
– Contribution waivers, PLRs, 1344
– Deferred compensation, PLR, 611
– Divorce, PLR, 1716
– Energy Dep't, annuity rollover denial (E.D. Tenn.), 1881
– ERISA surviving spouse protections and §401(k) rollovers (9th Cir.), 220
– §408 IRAs, PLR, 558
– Funding, PLR from IRS, 823
– H&R Block “Express IRA” settlement (N.Y. Sup. Ct.), 63
– Non-bank trustees

– – Comments sought, 1199
– – Review of rules, 2175

– Older investors contribution patterns, 1669
– Pre-approved plans, IRS guidance, 2580
– Rollovers, PLRs, 353; 402; 508; 773; 910; 979; 1034; 1423; 1588; 1620; 2017; 2076; 2224; 2381; 2483
– Roth IRAs

See ROTH IRAs

– SIMPLE IRAs “nonamenders,” 2162
– Tax-free distributions, 1712
– Tracking aggregate account balances, 2125
– Valuations of alternative investments, 1419

INFORMATION NETWORKS AND TECHNOLOGY

– Early Retiree Reinsurance Program, 1826
– Internet

See INTERNET

– Telemedicine, Va. coverage mandate, 573

INTEREST RATES

– Applicable federal rates, IRS Rev. Rules., Feb. 2010, 204; text, 242; Mar., 401; text, 436; Apr., 608; text, 668; May, 979; text, 1018; Jun., 1196; text, 1250; Jul., 1421; text, 1449; Aug., 1620; text, 1654; Sep., 1853; text, 1904; Oct., 2076; text, 2113; Nov., 2320; text, 2365; Nov., 2430; Dec., 2536; text, 2569; Jan. 2011, 2763
– Deferred compensation, PepsiCo rate change (S.D.N.Y.), 1881
– PBGC variable rate premiums, 184; 438; 667; 810; 967; 1179; 1451; 1601; 1843; 2112; 2299; 2571
– Quarterly overpayment and underpayments, 457; text, 488; third quarter, 1196; text, 1243; fourth quarter, 1858; first quarter 2010, 2681
– Weighted average interest rate, Jan., 104; text, 185; Feb., 308; text, 337; Mar., 508; text, 545; Apr., 821; text, 889; May, 1086; text, 1125; Jun., 1342; text, 1397; Jul., 1590; text, 1630; Aug., 1716; text, 1801; Sep., 2018; text, 2053; Oct., 2223; text, 2252; Nov., 2468; Dec., 2684; text, 2735

INTERNAL REVENUE SERVICE (IRS)

See also EXEMPT ORGANIZATIONS; TAX REFORM AND SIMPLIFICATION; TAXATION
– ACT panel, 2385
– Advisory panel, 1143
– Budget, enforcement funding, 1668
– COBRA

See COBRA

– Disaster relief

See NATURAL DISASTERS

– Employee Plans FY2011 workplan, 2423
– Employee plans website, 1547
– Enforcement policy

See ENFORCEMENT POLICY

– EO division, 2763
– Evolution of agency role, 1411
– Interest rates

See INTEREST RATES

– Mission statement and benefit plans, 2380
– Nationwide Tax Forums, 1143
– Out-of-date addresses, 1553
– Plain writing, 2582
– Retirements and temporary assignments at IRS, 350

INTERNATIONAL DEVELOPMENTS

– EU

See EUROPEAN UNION (EU)

– Specific countries

See specific countries

– Work plan from IRS, 1264

INTERNET

– Exemptions index, 1717
– IRS employee plans website, 1547
– Labor Dep't-AICPA website, 2328
– Uninsured persons, Sebelius describes HHS website, 1533

INVESTMENT ADVISERS

– Class exemption, self-dealing, EBSA rule, 446; Labor official comments, 598; prudent conduct, 977; comments, 1082
– Dodd proposal, 111
– Emergency enforcement action (D.N.J.), 2246
– Excessive fees, proper standards (U.S.), 788
– L.A. bus drivers, investment fraud scheme (C.D. Cal.), 529
– Madoff scandal, advisors as fiduciaries (D. Conn.), 2788
– Merrill Lynch “risky” picks (M.D.N.C.), 2035
– Pay-to-play, 1466
– Proposed Labor Dep't regulations, BNA Insights, 857
– Theft conviction (E.D. Mich.), 1005

INVESTMENTS

– Alternative investment disclosure, 1617
– Beacon Associates valuation methods (S.D.N.Y.), 1690
– Collaborative rulemaking at SEC, 1668
– Company stock

See FIDUCIARY DUTY

– Competing theories on how markets work, BNA Insights, 1172
– C.S. Capital consent order (E.D. Va.), 2702
– Defined contribution plan diversification, IRS rule, 1189
– Employer stock

See FIDUCIARY DUTY

– ERISA-related traps for investment managers, BNA Insights, 235
– Liability-driven investment strategies, 107
– Madoff scandal

– – Advisors as fiduciaries (D. Conn.), 2788
– – Defrauded plans, proposed funding rules, 348
– – DOJ suit (S.D.N.Y.), 2340
– – Ivy Asset alleged fiduciary breach (S.D.N.Y.), 2236; briefs filed, 2503
– – Liquidation assets sought (S.D.N.Y.), 530
– – Ponzi losses, Madoff workers targeted (S.D.N.Y.), 1484
– – Trustee's suit (S.D.N.Y.), 2650

– Morgan Stanley

– – Mortgage-backed securities (S.D.N.Y.), 1884
– – St. Vincent suit dismissal (S.D.N.Y.), 2240

– Offshore blockers, Treasury nominee hearing, 506
– Passive-only investments, BNA Insights, 1177
– Reducing risks, 2224
– State Street Bank, fiduciary breach allegations

– – Delphi stock suit, recouping defense costs (E.D. Mich.), 323
– – Employer stock suit (D. Mass.), 630; last claim, 2699
– – Exchange trading scheme allegations (D. Mass.), 367
– – GM workers' suit (E.D. Mich.), 2237
– – Law firm suit, no standing (D. Mass.), 703
– – “Yield Plus Fund” (S.D.N.Y.), 1873

– Stock drop claims

See FIDUCIARY DUTY

– Third quarter report, 305
– Union Bank, winery workers suit (N.D. Cal.), 1309
– White House panel, 2266

IOWA

– Genetic bias ban, 1109
– State workers early retirement

– – Bill passed, 206; signed, 354
– – Workers sign up, 983

IRAs

See INDIVIDUAL RETIREMENT ACCOUNTS (IRAs)

IRS

See INTERNAL REVENUE SERVICE (IRS)

ISRAEL

– Swedish pension fund, exclusion of Israeli firm, 824

ITALY

– Equalizing male and female retirement ages, 1276