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Employee Benefits Developments, July 2006 (PDF)
Hodgson Russ LLP 
July 31, 2006 The newsletter covers the following issues: IRS issues guidance on revoking Section 83(b) election; Accountant/TPA as ERISA fiduciary; Court finds no serious consideration of early retirement; No retroactive exhaustion requirement for plan lacking a claims procedure; QDRO may be entered after death of alternate payee; Failure to respond to plan information request leads to employer penalties; U.S. Airways stock approved as 401(k) investment; Teachers' early retirement payments are FICA wages. MORE >> |
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