Pension & Benefits Reporter Index-Summary

RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT (RICO)

– John Hancock suit (W.D. Mich.), 2450

RECORDKEEPING

– Electronic recordkeeping and disclosure policies, 1525
– Nonemployees

See LEGISLATION, FEDERAL, HR 5107, S 3254

– Stock option backdating

– – Broadcom settlement (C.D. Cal.), 68
– – Brocade, former CEO backdating conviction (N.D. Cal.), 804; sentenced, 1486
– – ESS

– – – CEO settlement (E.D. Mo.), 69
– – – Recordkeeping deficiencies, no evidence of substantial assistance by former director (E.D. Mo.), 234

– – Interactive Software former execs accused (S.D.N.Y.), 804
– – Trident Microsystems settlement (D.D.C.), 1647

– Third-party administrator challenges, 2310

REMEDIES

– Attorney retaliation claims, no equitable remedy (S.D. Ill.), 803
– ERISA, BNA Insights, 2846
– FSLA violation, no ERISA cause of action (W.D. Pa.), 131
– NFL reserve player, benefits denial (D. Md.), 333
– Overpayments, breach on contract (W.D. Wis.), 1121
– Refund of contributions denied (3rd Cir.), 2782
– Unjust enrichment, denial of health plan claim against providers (W.D. Wis.), 369

REPORTING REQUIREMENTS

– EFAST2, 410
– Foreign financial accounts

– – Fiduciaries, disclosure, 398
– – Guidance from Treasury, 447; comment, 504; relief sought, 1032
– – Temporary relief, 504

– Forms

See FORMS

– 403(b) plans, Labor Dep't guidance, 449
– Medicare insurer payments, reporting deadline, 410
– Reportable events, proposed PBGC rule, 250
– Slow responses, IRS attitude, 1091

RESTRICTED STOCK UNITS (RSUs)

– Valuation (11th Cir.), 2550

RESTRICTIVE COVENANTS

– BNA Insights, 2560

RETIREE HEALTH INSURANCE

– Acument Global lifetime benefits (E.D. Mich.), 2551
– AK Steel cuts (S.D. Ohio), 321; settlement, 2192
– Akron Beacon Journal cuts (N.D. Ohio), 1158
– American Commercial Lines changes (E.D. Mo.), 2643
– BorgWarner cuts (E.D. Mich.), 430
– Briggs & Stratton cuts (E.D. Wis.), 1886
– Caterpillar suit, severance of union claim (M.D. Tenn.), 329; surviving spouse premiums, 791; untimely claims (6th Cir.), 1477
– Century Aluminum, no injunction (S.D. W.Va.), 1547
– Clark equipment prescription benefits (W.D. Mich.), 2791
– Continental Auto retiree health benefits (E.D. Mich.), 2402
– Contributions, PLR, 1716
– Cooper Tire settlement (N.D. Ohio), 328
– Cuna Mutual cuts upheld (W.D. Wis.), 422
– Detroit Diesel cap agreements (6th Cir.), 1299
– Early Retiree Reinsurance Program

– – Applications received, 831; more than 4000, 2022; nearly 3000 organizations, 2233; nearly 3600 accepted, 2391
– – Draft application, 1286
– – Fiduciary duty, 1341
– – Guidance, BNA Insights, 1236
– – Most firms may apply, 1285; HHS accepting applications, 1529; approvals announced, 1975
– – Starts, 1106
– – Technology contract, 1826

– Glenbard, Ill., alteration of teacher benefits (Ill. App. Ct.), 934
– GM

– – Cost of retiree health care, 840
– – VEBA and retiree health care (E.D. Mich.), 849

– Hayssen workers lifetime benefits (7th Cir.), 2097
– Julius Baer retirees suit (S.D.N.Y.), 1569
– Laclede Gas cuts (E.D. Mo.), 2099
– Lucent copay hike, settlement (D.N.J.), 1361
– Medford, Or., benefits denial (9th Cir.), 1307
– Menasha benefit cuts (W.D. Mich.), 1565
– M&G Polymers retirees claims against union (S.D. W.Va.), 2198
– Monsanto plan amendments (E.D. La.), 2554
– Newcor, no injunction to reinstate benefits (E.D. Mich.), 802; retirees must arbitrate, 1689
– Newell Window lifetime benefits (W.D. Mich.), 1603
– NewPage Wis. benefit changes (W.D. Wis.), 1641
– Ohio Education Ass'n settlement (S.D. Ohio), 425
– Omaha firefighters, premium hike (D. Neb.), 1605
– Orange County, Cal., retiree health benefit vested rights (9th Cir.), 1552
– Philips Display lifetime benefits denial (E.D. Mich.), 521
– Post Dispatch changes, no arbitration (E.D. Mo.), 1482
– Power Mountain Coal must provide benefits (4th Cir.), 1116
– Raytheon, restored no-cost benefits (9th Cir.), 2031
– R.I. retiree health benefit cuts upheld (D.R.I.), 1000
– Rubbermaid, injunction (N.D. Ga.), 374
– St. Louis Post Dispatch retiree health premiums (E.D. Mo.), 2193
– Sonoma County, Cal., retirees claim vested rights (N.D. Cal.), 1217
– Sterling Chemical premium hikes (S.D. Tex.), 1601
– 3M revisions, 2280
– TRW administrator change (E.D. Mich.), 19
– Unisys misled retirees (U.S., rev den), 475
– UPS improper premium hike (7th Cir.), 365
– Volvo, full funding of retiree benefits (U.S., rev den), 526
– Warner-Lambert retirees class action (E.D. Mich.), 481
– Whirlpool changes (S.D. Iowa), 2550
– Windstream modification legality (E.D. Ark.), 66

RETIREMENT POLICY AND PLANNING

– Adviser-built portfolios, BNA Insights, 1950
– Baby boomers at risk, 1548
– Conscientiousness as a personality trait, 1715
– Cost of regulatory compliance, 2678
– Counseling services by employers, 2015
– Data format standards for lifetime income products, 1670
– Election, effect on expansion plans, 2015
– Expansion of coverage stalled, 2581
– Flexibility, BNA Insights, 1560
– §401(k) plans

See 401(k) PLANS

– Growth in retirement plan participation, 2071; practitioners comment, 2159
– Guaranteed income questioned, 912
– Improved tools urged by AFL-CIO chief, 1520
– Improvements in economy, workers poll, 2173
– Inaction on policy, BNA Insights, 2003
– IRAs

See INDIVIDUAL RETIREMENT ACCOUNTS (IRAs)

– Lifetime income

– – Products, Treasury and DOL request for information, 195; released for OMB, 257
– – Women's access, BNA Insights, 1694

– Longevity risk, BNA Insights, 1624
– Pomeroy urges action, 1192
– “Productive aging society,” national commission, 507
– Raising retirement age, 1591
– Retirement income security plan, 2519
– Review of rules, 1277
– Savings

– – Automatic individual savings accounts offered by banks, 399
– – Confidence in savings, survey, 556
– – Effect of recession, survey, 454
– – FY2011 budget proposal, 299; BNA Insights, 1239
– – Investment advice and savings rate, 901
– – Saver's credit, CRS report, 2485
– – Wis. tax relief bill, 615
– – Women's retirement risks, 2018

– Trends

– – Crash of 2008, effect on workers, 402
– – Fewer workers in plans, 2266
– – Later retirements, 2223
– – Longer working lives for private sector workers, 398; delaying retirement, 1084
– – Preapproved retirement plan documents, 902
– – Resources often inadequate, 1085
– – Working retirees

– – – Employment prospects, 979
– – – Report, 2222

– Universal retirement literacy, 2620
– White House initiatives, 252; report, 448; Guaranteed Retirement Accounts, 1088
– Working in retirement, Senate hearing, 1592

RHODE ISLAND

– Retiree health benefit cuts upheld (D.R.I.), 1000

RICO (RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT)

See RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT (RICO)

ROTH IRAs

– Abusive IRAs, 618
– Attorney barred (E.D. Mo.), 2149
– Conversions

– – Analysis & Perspective, 26
– – Annualized tax payments, 453
– – Guidance expected, 2311
– – In-plan designated accounts, 2577
– – Limits on flexible rules, 2157
– – New rules, analysis paper, 26
– – Recharacterization and reconversion, 451
– – Strategies, BNA Insights, 654
– – Survey, causes for conversion, 302
– – Transfers

See LEGISLATION, FEDERAL, HR 4213

– – Withholding, 2577

– Public comment, 1717; 1718

RSUs

See RESTRICTED STOCK UNITS (RSUs)

RUSSIA

– Medical insurance tax law, 2636