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Category Archives: Vesting
8th Circuit Decides Signed Letter to Participants Plus SPD Equals Amendment
In Halbach v. Great-West Life & Annuity, No. 07-3865/07-3867 (CA8 April 13, 2009), the 8th Circuit Court of Appeals recently addressed what constitutes a valid amendment to an employee welfare benefit plan. In 2004, Great-West provided a package of medical … Continue reading
Posted in amendments, Litigation, Vesting
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Who is an Affected Participant at Plan Termination
When a plan terminates, the IRS says that affected participants become 100% vested in their account balances. More specifically, this requirement is from Internal Revenue Code section 411(d)(3), which states: (3) Termination or partial termination; discontinuance of contributions. Notwithstanding the … Continue reading
Posted in Vesting
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11th Circuit Goes Retro
On June 28, 2007, the Court of Appeals for the 11th Circuit issued an interesting opinion about an employee whose benefits were denied due to the plan adopting an amendment which changed the way hours of service are calculated for … Continue reading
Posted in Litigation, Vesting
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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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When Service Begins for Vesting Credit
The new immigration bill, the Comprehensive Immigration Reform Act of 2007 (S. 1348), raises another question. If alien, or undocumented, workers are recognized as employees for qualified plan purposes in plans which previously did not recognize them as eligible employees, … Continue reading
Posted in Legislation, Vesting
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