The Journal of Pension Planning & Compliance articles from September 2004

The Journal of Pension Planning & Compliance archives from September 2004

H.R. 3108: the Pension Funding Equity Act.
September 22, 2004... Patrick Purcell is an economist with the Congressional Research Service. His research focuses on the labor force participation of older Americans, workers' retirement savings behavior, the economic and legal aspects of pension plans, and the...

Section 412(i) fully insured defined benefit plans and the perils of unintended consequences.
September 22, 2004... "Give me the map there. Know that we have divided in three our kingdom, and 'tis our fast intent to shake all cares and business from our age, conferring them on younger strengths while we unburdened crawl to death." William...

ERISA civil remedies: subrogation claims in welfare benefit plans after Knudson.
September 22, 2004... Subrogation (1) claims often follow a standard pattern. John is hurt in a car accident caused by another driver. John is an employee of ABC Company and participates in the ABC Company Medical Plan. The Medical Plan pays $10,000 towards John's...

The applicability of ERISA to Indian tribes (a law in no need of "clarification").
September 22, 2004... The question of how federal law applies to Indian tribes is a complicated and often controversial one. This is especially true with respect to the determination of if and when the Employee Retirement Income Security Act of 1974 (ERISA)...

The public company ESOP in 2004.(employee stock ownership plans)
September 22, 2004... In March 2000, before the collapse of Enron and WorldCom, and before the names Sarbanes and Oxley became inextricably tied to corporate governance, the author, along with fellow Groom Law Group Principals Ian Lanoff and Tom Terry, wrote an...

Employee benefit plan audit issues: ERISA at 30.
September 22, 2004... Stephen Sutten, is an Employee Benefit Specialist in the Employee Benefit Assurance Services function of Larson, Allen, Weishair & Co. LLP, providing technical support services to the Assurance, Tax, Larson Allen Financial,...

Defined contribution health plans: HRAs and HSAs.(health reimbursement account, health savings account)
September 22, 2004... The cost and administrative burden of providing healthcare benefits to employees has grown rapidly in the last several years, and most observers believe that double-digit inflation will continue to plague sponsors of group health insurance...