Pension & Benefits Reporter Index-Summary

SAME-SEX MARRIAGE

See also DOMESTIC PARTNERS
– Defense of Marriage Act unconstitutional (D. Mass.), 1561; BNA Insights, 1900
– Federal workers, benefits extension, 1273
– State developments

– – Cal. couples seek long-term care plan participation (N.D. Cal.), 938
– – Md. state workers benefits, 1211

– Trends, federal and state laws, BNA Insights, 1370

SAVINGS

See RETIREMENT POLICY AND PLANNING

SEC

See SECURITIES AND EXCHANGE COMMISSION (SEC)

SECURITIES

– Accounting

See generally ACCOUNTING

– Clawbacks, SEC enforcement activity, 1816
– Corp Fin review at SEC, BNA Insights, 1231
– Crash of 2008, effect on workers, 402
– Disclosure, updated SEC guidance, 1459
– Employer stock

See FIDUCIARY DUTY

– Escrowed share arrangements, FASB standard, 198
– ESOPs

See EMPLOYEE STOCK OWNERSHIP PLANS (ESOPs)

– Goldman Sachs derivative action (E.D.N.Y.), 2291
– Guidant settlement (S.D. Ind.), 2104
– Hedge funds

See HEDGE FUNDS

– InfoUSA CEO perks (D. Neb.), 2510
– KPMG settlement (C.D. Cal.), 1166
– Life settlement fraud (E.D. Va.), 2104
– Morgan Stanley, retirees claims barred (2nd Cir.), 1551
– N.J. municipal bond offering, 1887
– Pay-to-play, SEC rule, 1522; compliance steps, 2579
– PMI settlement (N.D. Cal.), 2795
– Revenue sharing claims barred by SLUSA (6th Cir.), 325
– Stiefel Lab. employer stock, ERISA claims over merger (S.D. Fla.), 59
– Stock drop claims

See FIDUCIARY DUTY

– Swap transaction rule, 2275
– Treasury bond and lifetime income, BNA Insights, 2567

SECURITIES AND EXCHANGE COMMISSION (SEC)

– Chief compliance officer, 776
– Securities

See SECURITIES

– Stock options

See STOCK OPTIONS

SERPs

See SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS (SERPs)

SERVICE-BASED PENSIONS

– Returning employee eligibility (W.D.N.C.), 1934

SEVERANCE BENEFITS

– Abbott Labs plan's use of uniform methodologies (D.N.J.), 278
– ABX distribution for furloughed pilots, 45
– Arkema ex-workers claim barred by waiver (6th Cir.), 2197
– Bank of America, benefits denial (N.D. Ill.), 635
– CCX severance award (4th Cir.), 1567
– FICA and severance pay (W.D. Mich.), 523
– §409A, BNA Insights, 2357
– §457(f), IRS guidance, 395
– Kraft worker, severance denied (W.D.N.C.), 1164
– Linvatec class decertification (N.D.N.Y.), 1480
– Lockheed Martin executive buyout, 2016
– Mellon transferred worker (3rd Cir.), 1986
– NUMMI severance package approval, 616
– Or. tax subtraction, 619
– Pharmaceutical firm process irregularities (S.D.N.Y.), 21
– Plant closure, severance denied (E.D. Wis.), 1119
– PPACA effects, BNA Insights, 2513
– Sales region reassignment, benefits denial (6th Cir.), 133
– Sears improper benefits denial (E.D. Mich.), 1304
– Verity constructive termination (9th Cir.), 1222
– Verizon ex-worker's ERISA claim preempted (D.N.H.), 481

SICK LEAVE

– Federal employees, 2634
– Most support, survey, 1471
– Paid sick leave

See LEGISLATION, FEDERAL, HR 2460, S 1152

SLUSA (SECURITIES LITIGATION UNIFORM STANDARDS ACT)

See SECURITIES

SMALL BUSINESSES

– AICPA-Labor Dep't website, 2328
– Baucus introduces legislation, 1521
– Benefit strategies, 2693
– Choosing plans, Special Report, 1013
– Compliance issues, 2265
– Enforcement policy, IRS protection of workers, 350
– Form 8941, 2023
– Health care reform

– – Effect of taxes, 769; IRS news release, 781; transition relief, 827; IRS notice, 990; tax credit guidance, 1102; mass IRS mailing, 1147; eligibility for tax credit, guidance from IRS, 1202; Grassley comments, 1681; benefit to firms, 1973
– – Opposition to purchasing health coverage, 1679
– – Tax relief

See LEGISLATION, FEDERAL, HR 5486

– Massachusetts

– – Limited plans and purchasing pools, 1827
– – Small group rate hikes

– – – Filing rejected, 783; challenge (Mass. Super. Ct.), 939
– – – Notice rules, 362

– Or. association health care plans, rule revisions, 362; approved, 474
– Pa. rate hikes probed, 1431
– Paperwork

See LEGISLATION, FEDERAL, HR 5141

– Tax

– – Credit, guidance sought from IRS, 1284
– – Cuts

See LEGISLATION, FEDERAL, HR 5297

SOCIAL SECURITY

– Ed. Note: This heading refers to Social Security benefits and trust fund generally. For information on reform, see SOCIAL SECURITY REFORM.
– BNA fact sheet, 1861
– CBO report on trust fund exhaustion, 1522
– COLA

– – No 2011 hike, 2267
– – Offset

See LEGISLATION, FEDERAL, HR 5987

– Delayed retirement credits manipulation, 2757
– Demographics highlighted, 1811
– Disability benefits

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

– Excise tax, trustees assumptions, 1812
– Funding gap fix, 2275
– Health reform, effect on Social Security, 1709; effect on trust fund, 1719
– Hiring incentives

See LEGISLATION, FEDERAL, HR 2847

– Increase in benefits sought, 1920
– Investing assets, guidelines, 109
– Mexico, pact with U.S., 312
– Payroll tax cut

See LEGISLATION, FEDERAL, HR 4853

– Public trustees, 2381
– Senate report, 1199
– Senior poverty level drop, 2172
– Statistical abstract, 408
– Use of Social Security data, IRS actions, 2070

SOCIAL SECURITY REFORM

– Base for 2011, 2687
– CRS report, 7; congressional decisions and taxes, 202; no contractual rights, 454; policy options, 913
– Earnings base elimination, effects, 2126
– Fiscal commission and policy changes, 1550; decision postponed, 2125; comments, 2223; report, 2617
– GOP proposals, analysis, 2319
– Hoyer, deficit reduction proposals, 509
– Labor and progressives coalition, 1663
– Phased retirement, 1550
– Resolution opposing changes, 2170
– Retirement age hike, Boehner comments, 1524; House hearing, 1549; actuaries favor, 2381; GAP report, 2534
– Senate aging panel report, 109
– Tax credit criticized, 2677

SOUTH DAKOTA

– Automatic enrollment in supplemental retirement plan, 2082
– Cuts to retiree benefits challenged (S.D. Cir. Ct.), 1439

SPOUSES

See also DIVORCE; SAME-SEX MARRIAGE
– Caterpillar suit, surviving spouse premiums (M.D. Tenn.), 791
– Engineers union, denial of qualified joint and survivor annuity to ex-wife (D. Or.), 933
– ERISA

– – Hitman hired to kill wife, no pension benefits for husband (D.N.J.), 224
– – IRAs, surviving spouse protections and §401(k) rollovers (9th Cir.), 220
– – Life insurance

See Life insurance, this heading

– GE widow, $1M payment upheld (7th Cir.), 1738
– Kodak widow, denial of qualified joint and survivor annuity (2nd Cir.), 329
– Life insurance

– – Common law marriage not shown (S.D. Tex.), 1690
– – ERISA

– – – Marriage challenged (E.D. Tex.), 1609
– – – Second wife's claim, time limit bars (E.D. Pa.), 334

– – Invalid spouse entitled to benefits (E.D. Pa.), 1569

– NFL player's marriage void (E.D. Pa.), 2511
– Pfizer savings plan, benefits denial for children of deceased worker (D. Md.), 371
– Prenup breach alleged (E.D. Ky.), 1648
– QDROs

See QUALIFIED DOMESTIC RELATIONS ORDERS (QDROs)

– Same-sex marriage

See SAME-SEX MARRIAGE

– Separation agreement and pension benefits (N.D.N.Y.), 277
– Slayer statute, spousal benefits denied (E.D. Mich.), 849
– Trucker's false claim of woman as legal spouse (U.S., rev den), 134

STANDING

– Challenges to PPACA

See PATIENT PROTECTION AND AFFORDABLE CARE ACT (PPACA)

– CNF plan termination, ex-workers lack standing (U.S., rev den), 20
– Defined benefit plan, ex-workers status as participants (E.D. Ark.), 123
– ERISA, carjacking injury (N.D. Okla.), 1609
– Fiduciary duty, Clark Consulting double-counting, no standing (D. Md.), 1740
– Ind. teachers suit over investment losses, no standing (Ind. Super. Ct.), 526

STATE AND LOCAL GOVERNMENT PLANS

– Alaska loss of personal data, PwC settlement, 310
– California

– – 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
– – 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, Cal., retirees claim vested rights (N.D. Cal.), 1217
– – Unpaid personal leave and pay cuts, 1198

– Colorado

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

– Firefighters

See FIREFIGHTERS

– Haw. constitutional protection for health benefits (Haw.), 792
– Idaho pension hike, 562
– Illinois

– – Bond announcement, 45; bond rating, 774
– – Police and fire pensions, 2623
– – 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

– Iowa early retirement

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

– La. ballot measure approval, 2433
– Maryland

– – Baltimore County, ADEA ruling vacated (4th Cir.), 1548
– – Proposed benefit cuts, 206
– – Same-sex marriage benefits, 1211

– Minnesota

– – COLA cuts, retirees challenge (Minn. Dist. Ct.), 1226
– – Overpayment recovery (Minn. Dist. Ct.), 1225
– – Reform bill, 1094; signed, 1197

– N.H. Sudan disinvestment law (N.H.), 2398
– New Jersey

– – Leave payouts for retirees, 2684
– – Public workers, wage hikes deferrals, effect on pensions, 205
– – Reform sought by governor, 405; Senate action, 460; bills signed, 688; more changes sought, 2080

– N.M. cut in benefits, proposal, 111
– New York

– – Early retirement incentives, 1275
– – Health benefits

– – – Improvements urged, 1473
– – – Workers contribution, 2498

– – Inflated pensions, Atty. Gen. probe, 615; report, 1590
– – Law firm sanctioned, 2273
– – N.Y.C.

– – – Foreclosure practices, 2535
– – – Fund manager rules, 403
– – – Job cuts proposed, 1096

– – Pay-to-play

– – – Comptrollers guilty plea (N.Y. Sup. Ct.), 2247
– – – Ethical code for investment firms, 404
– – – HFV settlement, 2758
– – – Investment officer's guilty plea, 585
– – – Lobbyist, equity firm fined, 2704
– – – Odyssey settlement, 2758
– – – Official properly charged (N.Y. Sup. Ct.), 1744
– – – Quadrangle settlement (S.D.N.Y.), 937

– – Predicted costs, 2685
– – Unfunded liabilities, 2281

– N.C. defined contribution plan, 2622
– Pennsylvania

– – Iran investment ban proposal, 1095; ban on Iran and Sudan investments, 1590
– – Philadelphia, abolition of retirement program considered, 1716

– Police

See LAW ENFORCEMENT PERSONNEL

– R.I. retiree health benefit cuts upheld (D.R.I.), 1000
– South Dakota

– – Automatic enrollment in supplemental retirement plan, 2082
– – Cuts to retiree benefits challenged (S.D. Cir. Ct.), 1439

– Teachers

See TEACHERS

– Trends

– – Fiscal decline, GAO report, 518
– – Legislative fixes sought, 2127
– – Prolonged financial crisis predicted, 1194
– – Trillion-dollar shortfall in promised benefits, 396
– – Wellness and disease management programs, 782

– Utah state workers and defined benefit plans, 1859
– Va. full funding of contributions, 406

STATE AND LOCAL TAXES

– Ga. retirement income tax eliminated, 1142
– Ill. income tax hike sought, 459

STATUTES OF LIMITATIONS

– Disability benefits

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

– ERISA

– – Non-party knowledge (N.D. Ill.), 1686
– – Owens Corning workers suit time-barred (6th Cir.), 2189

– Fiduciary duty

– – Carpenter's claim time-barred (W.D.N.Y.), 2401
– – Chase suit barred (10th Cir.), 1554

– Verizon, benefit recovery and statutes of limitations (9th Cir.), 846

STEEL INDUSTRY

– AK Steel retiree benefit cuts, challenge (S.D. Ohio), 321; settlement, 2192
– Alcan pact, 1672
– Citibank accounting error, Wheeling-Pitt Steel fiduciary breach suit (S.D.N.Y.), 282
– Corning pact, 355
– Rogue Steel termination date (E.D. Mich.), 1933
– ThyssenKrupp affiliate plan funding, 2620

STOCK

See SECURITIES; STOCK OPTIONS

STOCK DROP CLAIMS

See FIDUCIARY DUTY

STOCK OPTIONS

– Accounting

– – Guidance, international panel researching, 559
– – Withholding, 2016

– Assessing risk, BNA Insights, 1891
– Backdating

– – Broadcom settlement (C.D. Cal.), 68
– – Brocade, former CEO backdating conviction (N.D. Cal.), 804; sentenced, 1486
– – Converse settlement (E.D.N.Y.), 2595
– – 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
– – KLA Tencor CEO bar (N.D. Cal.), 2596
– – Trident Microsystems settlement (D.D.C.), 1647

– Booz Allen retirees suit dismissal (Del.), 855
– Cal. elections, 462
– Canada, tax incentives, 2174
– Converse Tech settlement, 24
– ESOPs

See EMPLOYEE STOCK PURCHASE PLANS (ESPPs)

– Fiduciary duty, no Pfizer liability (2nd Cir.), 1978
– France, pension reform and stock options, 1424
– Japan, underreporting of income, 462
– Levin questions corporate filings, 1413
– Medtronic plan not ERISA plan (W.D. Pa.), 524
– Update from CRS, 2083

SUBROGATION

– N.Y. law, constitutional challenge rejected (W.D.N.Y.), 2101
– Personal injury settlement, “make whole” rule (11th Cir.), 1057
– Pre-existing medical condition (D. Md.), 2203
– Providence Health Plan, enforcement of lien denied (D. Or.), 714

SUPERMARKETS

See GROCERY WORKERS

SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS (SERPs)

– Exempt organizations and SERPs, 2319

SUPREME COURT, U.S.

– Outlook 2011, 2798
– ADA, Mass. agency pending claim, jurisdiction lacking (1st Cir.), 135
– Airplane crash death, benefits denial (rev den), 527
– Cash balance plans

– – CIGNA failure to provide accurate information (briefs sought), 574
– – Citigroup fractional test (rev den), 1544

– Civil engineering firm, pact requiring contribution to industry promotion fund (rev den), 131
– Delinquent contributions, Allied Electrical Contractors higher rate (rev den), 1316
– Disability benefits

– – ALS, benefit denial for pre-existing condition (rev den), 132
– – Fibromyalgia and chronic fatigue, benefit termination upheld (rev den), 2704
– – Objective evidence lacking (rev den), 2647
– – Postal workers plan not government plan (rev den), 1315
– – Statutes of limitations SPD (rev den), 1553

– Discretionary clauses, Mont. ban upheld (rev den), 1214
– ERISA

– – CIGNA, alleged violation of notice requirements (U.S., brief filed), 1298; (rev grant), 1538; attorneys comment, 1876; (briefs filed), 2397; acting solicitor gen., 2549; (oral arg), 2637; BNA Insights, 2709
– – Deere §401(k) plan breach claim (rev den), 216
– – Disability benefits, exhaustion requirement (rev den), 2648
– – Exxon “normal retirement age” (rev den), 476
– – Kagan's experience, 1110; attorneys comment, 1162
– – Post-distribution remedies (rev den), 2647
– – “Prevailing parties,” attorneys' fee limits (rev grant), 219; (oral arg), 1047; success on merits (dec), 1294
– – Statutory penalties (rev den), 2512
– – Xerox “phantom account offset” (oral arg), 214; deferential review (dec), 994; attorneys react, 1163; BNA Insights, 1229; deference to administrator, BNA Insights, 1567; scope of deference, BNA Insights, 1597

– FEHBP, BCBS coverage denial, claim not preempted (notice), 479
– Fiduciary duty

– – Independent fiduciary, fee award (brief filed), 1162
– – Mutual fund and investment advisor fees (vac), 847

– Firefighters, benefits cuts, no violation (rev den), 1123
– Intl. Comfort withdrawal liability (rev den), 2244
– Investment advisers excessive fees, proper standards (dec), 788
– Janus Capital Mgmt. market timing (brief filed), 2509
– Kagan's experience, 1157; Senate panel approval, 1618; nomination approved, 1713
– Money laundering, restitution denial (rev den), 483
– Nestle Purina ESOP, denial of deduction for contributions (U.S., rev den), 2245
– Outlook 2010, 169
– PPACA

– – Cal. group, no standing (rev. den.), 2502
– – Physicians' suit (mandamus den), 1482

– Retiree health insurance, Unisys misled retirees (rev den), 475
– S.F., employer insurance contribution mandate

– – Challenge (brief filed), 1297; (brief filed), 1363; (rev den), 1539
– – Spending by firms, 1558

– Termination of plans, CNF, ex-workers standing (rev den), 120
– Trucker's false claim of woman as legal spouse (rev den), 134
– TRW closure of underutilized facility, no benefits interference (rev den), 125
– Volvo, full funding of retiree benefits (rev den), 526

SWEDEN

– Budget plan for 2011, 2274
– Israeli firm exclusion from state pension fund, 824
– Nondomestic pension dividends, 2382
– Reform of state pension agency, 46

SWITZERLAND

– Tax treaty with U.S., 1144