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Category Archives: Plan Language
Prenuptial Agreement Not Effective for Waiving Benefits Where Participant Dies Before Filing for Divorce
When a participant dies before filing for legal separation or divorce from their spouse, who is entitled to the participant’s benefits under the plan? The Sixth Circuit Court of Appeals recently addressed this situation in Greenebaum Doll v. Sandler, Nos. … Continue reading
Posted in Distributions, Litigation, Plan Language
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Plan Language on Reimbursement after Sereboff – One Case, Two Different Outcomes
One set of facts, two plan documents involved = two different outcomes. While redrafting a cafeteria plan document to update the language in the plan, the Eleventh Circuit’s decision in Popowski v. Parrott, No. 05-10235 (Aug. 24, 2006), popped back … Continue reading
Posted in Cafeteria Plans, Litigation, Plan Language
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Veteran’s Day
Lizzie Palmer has posted an amazing video on YouTube. The video has nothing to do with plan documents or ERISA directly. Earlier this month, I posted about reviewing the USERRA provisions in plan documents before making year-end contribution projects for … Continue reading
Posted in Distributions, Legislation, Plan Language
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Revisiting USERRA Requirements in ERISA Plan Documents
Brian Kanner, a law student at Emory University School of Law, has published an interesting article which reviews USERRA requirements with the protections provided to pregnant women. While the title is unfortunate – Reservists are Like Pregnant Women – A … Continue reading
Posted in Plan Language
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When Plan Document and SPD Conflict, No Good Can Follow
Summary plan descriptions can be easier and harder to write than the actual plan document. Summary plan descriptions are harder to write because it requires condensing a 100+ page plan document down to 20 or 30 easy to read pages … Continue reading
Posted in Litigation, Plan Language
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IRS Releases List of Amendments for 2007
The IRS has released the 2007 list of interim and discretionary amendments for 2007. The amendments contained in the list are based on the 2006 Cumulative List. In Rev. Proc. 2005-66, the IRS created a 5-year remedial amendment cycle for … Continue reading
Posted in IRS, Plan Language
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IRS Extends Transitional Relief for Indian Tribal Government Plans
This IRS issued Notice 2007-67 today, which extends the transitional relief provided to plans of Indian tribal governments and certain related entities under Notice 2006-89. Section 906 of the Pension Protection Act amended Code section 414(d). Code section 414(d) contains … Continue reading
Posted in IRS, Plan Language
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ACT's Recommendations for Improving Pre-Approved Plans
As a pension geek, I spend a lot of time reading reports produced by the federal government, or reading reports about guidance produced by the federal government. These reports tend to fall into two categories. One categories is the stack … Continue reading
Posted in IRS, Plan Language
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ACT’s Recommendations for Improving Pre-Approved Plans
As a pension geek, I spend a lot of time reading reports produced by the federal government, or reading reports about guidance produced by the federal government. These reports tend to fall into two categories. One categories is the stack … Continue reading
Posted in IRS, Plan Language
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IRS Clarifies Full Vesting on Partial Termination
Recognizing when a plan has partially terminated is important and sometimes overlooked. For both participants and plan sponsors, the finding of a partial termination is an important plan event because participants who were partially vested before the partial termination event … Continue reading
Posted in Distributions, IRS, Plan Language, Vesting
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