Category Archives: Litigation

Memoranda Includes Draft Opinion Letter When Disclosure Required for Tax Shelter Relief

Posted on June 3, 2008 by Administrator

When the IRS issued Announcement 2002-2, the Service made a tantalizing offer to taxpayers with possible tax shelter issues. In exchange for disclosure, the IRS offered to waive the accuracy penalty and underpayment of tax related to tax shelters. Announcement … Continue reading →

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Wisconsin Supreme Court Finds Denial of Health Benefits Arbitrary and Capricious, Lacking Specificity

Posted on May 29, 2008 by Administrator

Yesterday, the Wisconsin Supreme Court decided Summers v. Touchpoint Health Plan Inc., No. 2005AP2643 (May 28, 2008), affirming the Wisconsin Court of Appeals decision ordering the case remanded and the participant’s benefits in the Kimberly Clark health plan reinstated as … Continue reading →

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ESOP not Sweet as Candy for Participants in U.S. Sugar ESOP

Posted on May 27, 2008 by Administrator

As the lawsuit against the U.S. Sugar ESOP proceeds in U.S. District Court for the Southern District of Florida, it continues to fascinate. Today, the International Herald Tribune is reporting that the company has announced employees owning shares through the … Continue reading →

Posted in ESOP, Litigation | 2 Comments

In Conflict Between Plan Document and SPD, SPD Prevails to Participant’s Detriment

Posted on May 21, 2008 by Administrator

With most cases involving a conflict between the plan document and the Summary Plan Description (SPD), it is the plaintiff who is arguing that the language in the SPD should apply instead of the language in the plan document. Not … Continue reading →

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California Supreme Court’s Decision on Domestic Partnerships May Raise Some Plan Document Issues

Posted on May 16, 2008 by Administrator

Yesterday, in In re Marriage Cases, No. S147999 (May 15, 2008), the California Supreme Court addressed the issue of whether domestic partnership is the same as marriage. As framed by the Court, the issue they addressed in this decision is: … Continue reading →

Posted in Domestic Relations Order, Litigation, Plan Language | Leave a comment

Railroad Retirement and the Pension Protection Act

Posted on May 7, 2008 by Administrator

Tucked away toward the end of the Pension Protection Act are two sections which made changes to Railroad Retirement. Section 1002 and Section 1003 both became effective on August 17, 2007, one year after the date PPA was enacted. Section … Continue reading →

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Supreme Court May Address QDROs: Petitioner’s Merit Brief Due in Kennedy v. DuPont Savings

Posted on May 5, 2008 by Administrator

Fast on the heels of LaRue and MetLife, the U.S. Supreme Court is taking a look at another ERISA case – Kennedy v. Plan Administrators for DuPont Savings and Investment Plan, No. 07-636. The Petitioner, the estate of the participant, … Continue reading →

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MetLife Day at the U.S. Supreme Court

Posted on April 23, 2008 by Administrator

Today, the U.S. Supreme Court heard oral argument in Metropolitan Life Ins. Co. v. Glenn, No. 06-923. MetLife v. Glenn is a case from the 6th Circuit Court of Appeals about conflicts of interest for ERISA administrators. The 6th Circuit … Continue reading →

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7th Circuit Applies Supreme Court’s Decision in LaRue to Defined Contribution Overvalued Stock Lawsuit

Posted on April 7, 2008 by Administrator

ERISA is a different statute, in a different title of the United States Code. Plaintiffs seek to use ERISA to recover for events that as a result of PSLRA could not support an action on behalf of shareholders at large. … Continue reading →

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Update on a Walmart Case and New Online Website for Calculating Annuities

Posted on April 2, 2008 by Administrator

CNN is reporting that Wal-Mart has decided to not pursue reimbursement for medical expenses paid by the Walmart Stores, Inc. Associates Health and Welfare Plan for Deborah Shank. I previously blogged about this case here. (hat tip to Paul Secunda … Continue reading →

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