10/16/2006: Employee Benefits Developments, September 2006 Edition, Covers Rulings, Opinions, and Cases (Hodgson Russ LLP)

Excerpt: This edition provides information on regulatory updates; tax-free medical benefits must exclude unrelated beneficiaries; federal rule blocks state taxation of nonresident partner benefits; Eighth Circuit 'pushing the envelope' on evidence of mailing COBRA notice; Seventh Circuit rules in favor of cash balance plan designs; fiduciaries did not use employee contributions for improper purposes; and, Improper notarization invalidates spousal waiver.