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Retention of Records for Employee Benefit Plans: How Long Is Long Enough?
Verrill Dana LLP Link to more items from this source
Sept. 27, 2012

"[T]he First Circuit found that the evidence that some work had been done combined with the lack of sufficient records justified shifting the burden to the employer to prove that it was NOT obligated to make contributions for all hours that potentially constituted work covered by the plan." [Central Pension Fund of Int'l Union of Operating Engineers v. Ray Haluch Gravel Co. (1st Cir. No. 11-1944, Sept. 12, 2012)]

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