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1. 82 8nHS xB66 9m 90 8 ule Form 1 095 C Department of the Treasury Internal Revenue Service Employee Applicable Large Employer Member Employer Employer Provided Health Insurance Offer and Coverage Information about Form 1095 C and its separate instructions is at www irs gov form1095c VOID L0011b OMB No 1545 2251 CORRECTED 20 1 5 1 Name of employee 2 Social security number SSN 7 Name of employer 8 Employer identification number EIN 3 Street address including apart iment no 9 Street address including room or suite no 10 Contact telephone number 4 City or town 5 State or province 6 Country and ZIP or foreign postal code 11 City or town 12 State or province 13 Country and ZIP or foreign postal code Employee Offer and Coverage Plan Start Month Enter 2 digit number All 12 Months Jan Feb Apr May June July Au g Sept Oct Nov 14 Offer of Coverage enter required code 15 Employee Share of Lowest Cost Monthly Premium for Self Only Minimum Value g Coverage GotoLi instru Change Font 16 Applicable Section 4980H Safe Harbor enter code if applicable EMI Covered Individuals If Employer provided self insured coverage check the box and enter the information for each covered individual
2. Choose the folder to place your item in To add a ERISA Litigation Tracker Add to existing folder O Create new folder no quotes case to a Watchlist click Add to brackets braces or backslashes My Watchlist Enter Item Details Add the document chart watchlist item or search to an existing folder or create a new folder Add additional information as needed i Characters left 2000 and click Submit Note Item Name In Ramp Up to Tibble Ruling Attorneys List Best Prac Project Name Fiduciary Monitoring x Optiona Accessing the Saved Items To retrieve a saved document chart search or watchlist item click MY FOLDERS on the menu bar p MMYHOMEPAGE SITEMAP PREFERENCES MYFOLDERS ACCOUNTPROFILE GETTING STARTED ABOUT CONTACTUS HELP SIGN OUT To filter files by type use the drop down menu under Filter Currently Applied and select a filter type To sort by any column click the column heading To display the Folder Options drop down menu click the Wagon Wheel icon 101 on the Folders column Right click on the item name to display the Item Options drop down menu Click the Notes icon to create a note When a file has a note the sign next to the icon is removed My Folders Show files from the following products Benefits Practice Resource Center v Filter Currently Applied Watchlist Create New Benefits Practice Resourc Q protection of rights AN
3. 800 3721033 www bnacom bpro COMPLIMENTARY TRAINING amp PRODUCT SUPPORT Bloomberg BNA Training amp Product Support is dedicated to helping you get the most value from your subscription We encourage all end users to participate in a complimentary session with a professional trainer GETTING STARTED 800 372 1033 option 5 Mon Fri 8 00 am 8 00 pm ET www bna com training Our training options are designed to meet your information needs match your learning style and accommodate your schedule For a description of training options see the back cover Bloomberg BNA also provides content support for subscribers MY HOME PAGE Bloomberg BNA SITEMAP PREFERENCES Follow us on 8 Pension amp Benefits Blog E Facebook Click the Getting Started link on the menu bar to begin using Bloomberg BNA s Benefits Practice Resource Center and select any of these options First Time User Setup information on the hardware and software requirements MYFOLDERS ACCOUNT PROFILE Benefits Practice Resource Center If you require customer assistance for Bloomberg BNA products before or after regular hours your call will be forwarded to the 24 7 extended support offices at Bloomberg Law GETTING STARTED ABOUT CONTACT US ADVANCED SEARCH EJ Sign up for email updates Authors Advisory Board Tours introductory Adobe Flash tours of the Resource Center Searching Benefits Practice
4. Smith 03 20 2015 D Code Section 401 a Smith Benefits Practice Resourc 03 20 2015 N El ERISA Case File Nav smith Benefits Practice Resourc 03 20 2015 Benefits Practice Resourc 03 23 2015 N Duplicate Delete Kaplan v Houlihan Item Options Edit Item Details Delete Duplicate Move to Folder Go To Item 27 BNA INSIGHTS Authored by experts in Benefits Practice law BNA Insights offer analysis of key legal legislative regulatory or business developments with an emphasis on practical implications and emerging trends BNA Insights are searchable using Advanced Search Click All Videos to access Video Insights EMPLOYEE BENEFITS NEWS MONITOR To access information from thousands of resources use the Employee Benefits News Monitor click Employee Benefits News Monitor The News Monitor dashboard displays the Employee Benefits News and Blogs amp Commentary BNA Act SIGHTS All hts View From Groom A Brief Guide to Benet Suspensions Under the Multiemployer Pension Reform By Joshua Shapiro and Sarah Zumwalt Joshua Shapiro Senior Actuarial Advisor Groom EMPLOYEE BENEFITS NEWS MONITOR Employee Benefits news coverage from over 20 000 sources topically filtered for quick access Employee Benefits News Monitor For information about custom Bloomberg BNA News Monitors call Bloomberg BNA Customer Service at 800
5. reduction in work hours e first class mail e divorce or legal separation from spouses certified mail dependents loss of status under group plans or policies such as by reaching the limiting personal delivery age or express mail eligibility for Medicare private couriers or Voluntary Compliance Summaries Access the hard to find corrections of qualified retirement plan problems through the IRS s Employee Plans Compliance Resolution System The proprietary Summaries are organized by Code section and Contain the compliance statement date and program under which the correction was made List the violated Tax Code section and topic Briefly describe the problem and the agreed upon correction Voluntary Compliance Summaries E open 1 level openall EX close 1level close all amp i O add to my Folders Share Ba Screen Ba Screen Introduction Check to add to print selection list The following is a summary of IRS approved corrections for qualification failures under the Employee Plans Comp EPCRS for Section 401 a qualified plans and Section 403 b tax sheltered annuities The summary which was Voluntary Compliance Summaries Jievsky has been updated by Karen M Field David N Levine Daniel L Morgan and David Mustone for more re B IRS Approved Corrections 1993 2014 Ui Introduction El Code Section 401 a Nonamender C code Section 401 a Plan Adoption Code Section
6. 29 U S C 81132 a 3 if the fiduciary has not identified a particular fund that is in the participant s possession and control at the time the fiduciary asserts ts claim 1 The Employee Benefits Classification Outline is preloaded Use the drop down menu to browse for the Classification Number or click Search Classification Outline by Number or Classification Outline by Topic to search for it Headnote Finder Select your Classification Number Browse Classification Outline by Number Select your Classification Number Vv Search Classification Outline by Number Browse Classification Outline by Topic Search Classification Outline by Topic Search Operators Enter Words within Headnotes to Search a Optional Use operators to show relationships between search terms Click on an operator to add it to your search O Select One or More of the following Optional Criteria Select a Court V Optional Operator Definition and or a blank space and or or or No Date Restriction Optional or 1 not not EN near N within N words s in the same sentence p in the same paragraph replace one character gt replace zero or more characters at the end of the term xxx phrase 2 Once the Classification Number is selected add optional criteria to narrow the search results Enter additional criteria and click SEARCH Headnote Finder re B Classification Outline by Numb Select y
7. Advanced Search _ _ Executive Compensation Case Select collections to search from the categories below then use the search form to perform your search Navigator Choose collection s to search Select one or more of the following o ERISA Litigation Tracker Expand All Collapse All Select All Clear Selected to limit your search a Collections Disclosure Compliance Calendar p 7 State Chart Builder Iolrorrrouos search term s BB ANALYSIS GUIDES EX Forms Summaries amp Other Guidance gt TREATISES RI NEWS COMMENTARY y Affordable Care Act Implementation ra Monitor gt CLASSIFICATION OUTLINES gt E LAWS AND REGULATIONS Voluntary Compliance Summaries gt EJAGENCY DOCUMENTS 6 Fields O PRACTICE TOOLS Interactive Forms Show shared fields onl O Show fields from 4 collections x ERISA Glossary of Terms Pensions amp Retirement Checklists Health Benefits Checklists Fringe amp Welfare Benefits Checklists Choose a field Y ADD TO SEARC Litigation Checklists Executive Compensation Checklists Pensions amp Retirement Letters Health Benefits Letters Fringe amp Welfare Benefits Letters Executive Compensation Letters gt Limit by date Pensions amp Retirement Plans Health Benefits Plans O From Fringe amp Welfare Benefits Plans Executive Compensation Plans Pensions amp Retirement Agreements ED Reset Form Health Benef
8. DEMC CORP v HOLLIDAY 12 EBC 2689 U S 1990 Case History and Disposition On appeal from a decision of the U S District Court for the District of Massachusetts that employee s COBRA continuation period lasted until January 1990 14 EBC U S Court of Appeals District of Columbia Circuit 1290 760 F Supp 1539 1991 Vacated and remanded Moore v CapitalCare Inc 38 EBC 2093 D C Cir 2006 Attorneys Norman H Jackman and Martha M Wishart of Jackman 8 Roth attorneys for Gaskell et al ti een peacrica Emplorzas tiealth and Welfare Fund y Philip Morris Tac 20 ERC fi Cir 2001 Francis J Lawler and Robert M Shea of Peabody amp Brown attorneys for Harvard Cooperative Society et al U S Court of Appeals First Circuit Judge DO 5l Y TIVE Si v Before TORRUELLA OAKES and CYR Circuit Judges Search Results Toolbar The Search Results Toolbar resides on top of the split screen or full screen of the Search Results display Results in toggle among the content categories included in the search results Search Within Results use this link to further refine a search and limit the results by adding additional search terms or criteria available only when using Advanced Search Add to My Folders Search to save a search string to a folder click Add to My Folders on the Search Options bar See page 27 for information about My Folders functionality Go to Hit view highlighted search terms as you navigate thr
9. Inc 9 articles cuen au PRINT To print a document s select the document s from a full screen display document list or Search Results page The selected documents are displayed in the Print Dialog box To print multiple documents from the search results list click the checkbox next to each document title and then click the Print icon A maximum of 25 documents can be printed simultaneously To print a single document click the Print icon while viewing the document Segmented Printing To print segments of rules and regulations included in the Resource Center click the Print icon next to a segment Print Dialog Box Select a Text Format Print documents in either printer friendly or RTF text format When printing more than one document select RTF in order to place section breaks between each document otherwise the documents print as one concatenated file Select Segment s Click the radio button to choose the segments to print All segments displayed below the selected segment are also printed Print or Display Your Selections Select and deselect up to 25 documents to batch print using the Select All or Deselect All command links Click the PRINT DISPLAY SELECTED DOCUMENT S button for each frame to launch the print preview function Source Information The print display opens in a separate window and adds source and contact information to the top and bottom of the documen
10. Miller 30 EBC 1129 U S 2003 V Kn n 6 S LJ FMC CORP v HOLLIDAY 12 EBC 2689 U S 1990 U S Court of Appeals District of Columbia Circuit O Moore v CapitalCare Inc 38 EBC 2093 D C Cir 2006 Service Employees Health and Welfare Fund v Philip Morris Inc 26 EBC 1220 D C Cir 2001 U S Court of Appeals First Circuit LIGASKELL v THE HARVARD COOPERATIVE SOCIETY 17 EBC 1152 1st Cir 1993 Split Screen View The Split Screen feature allows simultaneous viewing of the search results and the full text of the documents in those results Full Screen toggle back to the full screen display Results in toolbar use the links on the Results in toolbar to toggle among the categories of search results see below Case Citations locate the Bloomberg BNA citation in the heading of the decision If a non Bloomberg BNA citation is available both the Bloomberg BNA and non Bloomberg BNA citations are listed This Case Cited In choose a category to view where the current case is cited Page Numbers page numbers for Bloomberg BNA citations are incorporated into the text of legal decisions GASKELL v THE HARVARD COOPERATIVE SOCIETY Search Options Edit Search Within Results Add to My Folders Clear Q Go to Hit Fl E Full screen A Results for subrogation 17 EBC 1152 Check to add to print selection list Net GASKELL v THE HARVARD COOPERATIVE SOCIETY Ein U S Court
11. barcodes scanlines validation fields etc are built in to guarantee filing requirements are met New and updated forms are added to the collection as they are released by the issuing agencies ERISA Litigation Tracker 25 Monitor court filings and access the full text of court documents My PolderS oooooo 27 Save documents searches charts and watchlist items Easily recall them for repeated use BNA Insights Video Insights News Monitor 28 Practitioner insights on the current issues affecting Benefits Practice The News Monitor dashboard displays current Benefits Practice information collected from the automated survey of 20 000 publications Information on how to print single or multiple documents ON THE GO APP 4 Download on the e App Store Bloomberg BNA Benefits Practice Resource Center subscribers get comprehensive on the go access to Benefits Practice analysis news integrated source material and search features with the ON THE GO App for iPhone and iPad Go to www bna com resource centers on the g0 to download the free Bloomberg BNA On The Go App The Benefits Practice Resource Center application is available on iPhone and or iPad devices This app requires OS 7 or greater for an iPad and installation of iTunes is required to download the app Bloomberg BNA ON THE GO App content is available to Bloomberg BNA subscribers only Use your Bloomberg
12. guidance on using the specific components found in Benefits Practice SIGN UP FOR EMAIL UPDATES MY HOME PAGE Bloomberg SITE MAP BNA Follow us on 8 Pension amp Benefits Blog Ki Facebook PREFERENCES MYFOLDERS ACCOUNT PROFILE Benefits Practice Resource Center GETTING STARTED ABOUT CONTACT US ADVANCED SEARCH Authors Advisory Board HELP SEARCH HISTORY SAVED SEARCHES HELP SEARCH HISTORY SAVED SEARCHES SIGN OUT Text size DADABDA SAVED CHARTS SEARCH GOTO FIND CASE S SEARCH My BNA O Additional Help includes Training and Support contact information for BNA s Customer Contact Center complimentary training FAQs and content support resources Sign Up for Email Updates see below SIGN OUT Tetsze QAS ASA SAVED CHARTS GOTO FIND CASE S SEARCH My BNA O Your subscription to Bloomberg BNA s Benefits Practice Resource Center includes email updates Ea Sign up for email updates Click Sign up for email updates on the banner The unique User Name Password and a subscription s components determine the email choices available to a subscriber Bloomberg BNA Email Registration Email Registration Select the emails you wish to receive Then select the format for each email lBenefits News amp Rules Email Update jenefits Practice Resource Ctr BNA Update Mibenefits Practice Resource Ctr Employee Benefits Cases Mibenefits Practice Resource
13. 3rd Ed 2012 and 2014 Supp ERISA Class Exemptions 4th Ed ERISA Fiduciary Law 2nd Ed ERISA Litigation Sth Ed Executive amp Director Compensation Reference Guide Fast Answers Health Care Reform Adviser Pension Plan Investment Administration Guide ERISA The Law and the Code NEWS Reductions in Force in Employment Law 2nd Ed Pension amp Benefits Daily Section 409A Handbook Pension amp Benefits Reporter Unfair Competition and Intellectual Property Protection in Resource Center Update Employment Law Contract Solutions and Litigation Guide Pension amp Benefits Blog CASES amp DECISIONS Latest Benefits Practice Cases CLASSIFICATION OUTLINES By Topic Employee Benefits Cases By Number Executive Compensation Cases LAWS REGULATIONS amp AGENCY DOCUMENTS BNA INSIGHTS ERISA Statutes Regulations BNA Insights Benefits Practice Resource Center Health Materials Labor amp Related Materials Tax Materials Video Archive FOCUS ON Securities amp Financial Accountability Materials Multiemployer Plans BNA Context Annotated Primary Sources PRACTICE TOOLS INDEXES Practical Guidance Benefits Guide Basics Index Benefits Practice Resource Center Key Documents Benefits Practitioners Strategy Guide Index All Portfolios Index ERISA Regulations Index Executive Compensation Agreements ERISA Statute Index Compli
14. 401 a Drafting Error Code Section 401 a Benefit Miscalculation Code Section 401 a Misallocation Deferrals O code Section 401 a Misallocation Compensation Code Section 401 a Misallocation Contributions El C Code Section 401 a Misallocation Forfeitures Many of the entries describe specially designed corrections that were not included as safe harbor correction meth EPCRS Revenue Procedure currently Rev Proc 2013 12 Accordingly this information may be helpful to plan s corrections under the Self Correction Procedure SCP but also under the Voluntary Correction Program VCP a Program Audit CAP a Note 1 The IRS s approach to correcting particular qualification failures has been fluid the same violation may over time As a result a correction approach described in this digest currently may not be permitted by corrections were approved by IRS based on the particular facts involved Due to space and content constraints ti apparent 3 Compliance statements and closing agreements under EPCRS are not disclosable by the IRS EDEA Category of Violation 401 a Nonamender 401 a Plan Adoption 401 a Drafting Error Disclosure Compliance Calendar The Calendar is a set of 4 tables organized by date and by topic area on the numerous disclosures that must be made to participants in retirement and health plans Click a link to view any of the ch
15. Ctr Pension amp Benefits Daily jenefits Practice Resource Ctr Pension amp Benefits Reporter lension amp Benefits Daily Milfension amp Benefits Reporter BNA Customer Contact Center 1 800 372 1033 Mon Fri 8 00 a m 8 00 p m ET excluding most federal holidays Account Profile FAQ Sign Out Your Selections EJ Benefit ictice Resource Ctr BNA Update standard Biweekly Highlights Benefits Practice Resource Ctr Employee X Benefits Cases Y Standard Weekly Highlights Benefits Practice Resource Ctr Pension 8 DJ Benefits Daily Y M Afternoon Briefing O Standard Daily Headlines O Standard Daily Highlights O Customize Your Daily Headlines Customize Your Daily Highlights Po Subscribers have the ability to customize and manage their updates Click the checkbox to select the email title s The selection automatically moves to the Your Selections column Click FAQ for detailed instructions To delete a selection click the X or deselect the title Click the Info icon to display description information about the available formats Save to retain any changes TABLE OF CONTENTS Account Profiles and Preferences zz2usaenunn0n 4 Customize the Resource Center Introducti0N 0ooooocooo 6 Overview of all content included in the Benefits Practice Resource Center Home Pages ooooooomomo 7 Highlights of the user friendly home page and topic h
16. E Overview Coverage V IZI States and Territories Continuation Coverage Requirements Arkansas X Qualifying Events m aces Y Premium Payments rizos L Terminating Events recia 2 Conversion to Individual Policies El Delaware El District of Columbia 2 notification and Election Requirements E Florida 2 Administration Enforcement E Georgia Penalties Remedies E illinois Reference Citations E towa eb References E Kansas E Related Information E Kentucky E Louisiana 5 Select Chart Display aae Topic headings across top O Jurisdictions across top C Maryland Bloomberg Benefits Practice BNA Resource Center X Hide Row Column Add to My Folders Edit Restore State Chart Health Care Continuation Coverage Jurisdiction Qualifying Events x Premium Payments X California Individuals enrolled in employers group benefit plans or group health insurance policies can In order to be eligible for group benefit plan or group health insurance policy contin elect to continue coverage if coverage is no longer provided due to employees coverage employees their spouses and employees dependents who elect continued coverage must pay initial premiums within 45 days after they provide employers wi death notice of qualifying events termination of employment except termination for gross misconduct Initial premium payments for continuation coverage must be delivered by
17. El to expand a heading ACCOUNTING See RECORDKEEPING Go To ABCDEFGHIJKLMNOPORSTUVWXYZ ACCESS TO RECORDS See RECORDKEEPING ACQUISITIONS See MERGERS AND ACQUISITIONS Select a Different Index All Portfolios Index Benefits Guide Basics Index Benefits Practitioners Strategy Guide Index ERISA Regulations Index ERISA Statute Index ACTIVITIES OF DAILY LIVING ACTUARIAL ASSUMPTIONS ACTUARIES ACTUAL CONTRIBUTION PERCENTAGE ACP ACTUAL DEFERRAL PERCENTAGE ADP ADA See AMERICANS WITH DISABILITIES ACT ADA Executive amp Director Compensation Reference Guide Index Internal Revenue Code Index Treasury Regulations Index Pension amp Benefits Reporter Index Jan 7 Dec 30 2014 Pension amp Benefits Reporter Index 2013 Pension amp Benefits Reporter Index 2012 Pension amp Benefits Reporter Index 2011 Pension amp Benefits Reporter Index 2010 Pension amp Benefits R Site Map Indexes are also accessible from the Site Map Search in individual indexes using the Advanced Search template 4 MY HOMEPAGE SITEMAP PREFERENCES MYFOLDERS ACCOUNTPROFILE GETTING STARTED ABOUT CONTACTUS HELP SIGN OUT Site Map PORTFOLIOS ANALYSIS amp GUIDES All Portfolios by Subject Area Benefits Guide Basics Benefits Practitioners Strategy Guide TREATISES Digests of Selected Executive Compensation Cases Affordable Care Act Laws and Regulations Employee Benefits Law
18. Resource Center In addition to the menu bar find the Quick Search text box Search History Saved Searches Saved Charts Advanced Search Go To Find Cases networking links and Search My BNA Quick Search search in all collections included in your subscription When you are working in a collection the banner displays the added option to search in All or the Selected Collection Search History Saved Searches Saved Charts searches are retained for 90 days Save them to retain a search past 90 days To access a saved document search or chart click Saved Searches or Saved Charts Networking Links follow the Bloomberg BNA Benefits Practice blog access Bloomberg BNA on Twitter Linkedin and or Facebook Advanced Search use the Advanced Search template to design a search within a specific collection Options for field searching and date limiters are also available on the template Go To use Go To to locate a document case or Portfolio with a full or partial citation Find Cases use Find Cases to locate a case s with a full or partial citation Sign up for email updates see page 2 for information Search My BNA To conduct a cross product search in all of your subscriptions click Search My BNA Note this feature only appears if you subscribe to more than one Bloomberg BNA service 4 MYHOMEPAGE SITEMAP PREFERENCES MYFOLDERS ACCOUNTPROFILE GETTING STARTED ABOUT CONTACTUS HELP SIGN OUT Text size DA BABA Bloomberg Ben
19. a Name of covered individual s c DOB If SSN is not available d Covered all 12 months e Months of Coverage Jan Feb Mar Apr May June July Aug Sept Oct Nov 17 FED 1095 C 2015 EmployerP 23 24 Executive Compensation Case Navigator Use the filters in the left frame to create a list of relevant cases Click Add to My Folders to save the list View each case in full text by clicking the case name Executive Compensation Case Navigator Open All Close All Results per Page Case Files Filtered List 5 Page 1 of 1 To filter results click on category headings in left pane Check to add to print selection list amp DD Smith v Commonwealth Gen Corp i U S Court of Appeals Sixth Circuit 09 OCT 14 Type of Plan N A Cause of Action ERISA preemption breach of fiduciary duty severance pay Rosen v Smith Barney Inc i New Jersey Supreme Court 25 JUN 08 Type of Plan executive employment agreements Cause of Action breach of fiduciary duty Pritzker v Merrill Lynch Pierce Fenner amp Smith Inc i U S Court of Appeals Third Circuit 15 OCT 93 Type of Plan N A Cause of Action breach of fiduciary duty arbitration Smith Scharff Paper Co v Blum Missouri Court of Appeals Eastern Dist
20. form to perform your search complete the search string Inthe Fields frame choose Show shared fields only or Show fields from all selected collections Select a field from the Choose a field drop down menu Enter your search terms in the text box next to Choose a field Enter or click ADD TO SEARCH The search term s are added to the search string in the Search term s textbox vinil ie e ero vio Advanced Search O Choose collection s to search Expand All Collapse All Select All Clear Selected Collections PORTFOLIOS ANALYSIS amp GUIDES Benefits Guide Basics Benefits Practitioners Strategy Guide Digests of Selected Executive Compensation Cases Executive amp Director Compensation Reference Guide Fast Answers x SJ S S SJ S S Health Care Reform Adviser v Pension Plan Investment Administration Guide TREATISES NEWS amp COMMENTARY CASES CLASSIFICATION OUTLINES JLAWS AND REGULATIONS JAGENCY DOCUMENTS EJPRACTICE TOOLS FOCUS ON BNA INSIGHTS VIDEOS INDEXES SEARCH RESULTS Search Results are initially returned by categories Cases and Decisions Treatises etc Click the relevant category to view the search results list for that category Search Results for cases are organized by court and are sequential by date within each
21. plans that must meet some notice requirements often associated with defined benefit plans The calendars include the following BPRC resources Compensation Planning Portfolios Portfolio Employee Benefits Law 2nd Ed EBL Benefits Practitioners Strategy Guide BPSG Executive amp Director Compensation Reference Guide EDCRG Benefits Guide Basics Basics Model notices and other practice tools Tool mmary Plan Description ERISA 55102 104 b IDOL Reg 2520 102 2 3 2520 104b 2 Provides a summary of the provisions of the Plan administrator plan that includes details on plan operations land provides a statement of ERISA protected rights The SPD must be written in language that can be understood by the average participant ISPDs for new plans must be provided within Portfolio 361 Reporting and Disclosure 120 days after the later of when the plan Under ERISA becomes effective or adopted Updated SPDs must be furnished within 210 days of every BPSG The Power of the SPD Litigation fifth plan year for amended plans or every Issues Surrounding the Reporting and 10 years for plans that are not amended Maintenance of Summary Plan Descriptions New participants must receive an SPD within 190 days after becoming a participant or after Basics Summary Plan Description Disclosure benefits commence in the case of Requirements beneficiaries m
22. pres ERISA by ar Stephanie casta la orlando Litigator HA Yi f ailing to include low fee options in the pending cases in Filings of Note Een lg de ew o nen zu James O Fleckner fees that were then kicked back to the me Partner plan sponsors View BNA Special Reports to explore BEIM Goodwin Procter LLP SUBSCRIBER FEEDBACK l Bargaining Reti Ste EN ED na Bloomberg BNA welcomes feedback on your the trends in ERISA law The report Be eg experience with the Banarta Practice e trends SA case la e reports Supreme Court Needs to Address Batirara 03 12 2015 Resource Center Constitutional Standing in ERISA Cases Complaint Snapshot Cash balance are issued quarterly and written by Karen L Handorf interviewed by Andrea L plan participants accuse plan Ben Yosef fiduciaries of misleading and Bloomberg BNA legal editors misinforming them about harms and D Karen L Handorf benefits of transition to cash balance N Partner format ME Cohen Milstein McCoy v Avon Prods Inc Reti t Board SDNY nn If you would like us to contact you please Complaint 03 12 2015 D Complaint Snapshot Retirement plan participants bring stock drop claims against Avon Products alleging that En plan fiduciaries included Avon stock in plan during period in which it was imprudent to do so More New Complaints NEW DEVELOPMENTS IN PENDING CASES Golden Star Inc v Mass Mutual Life Insurance Co D Mass Defendant s Reply in Support of
23. 372 1033 Bloomberg BNA Employee Benefits Powered by BNAConvergence Refresh Outbox Employee Benefits News Blogs amp Commentary Global Search P All Employee Benefits News 26092 Legislative amp Regulatory News 2602 OF 1 ZEITATE TO Group Results Y 412345 Group Results v Fired Belding manager sues city council members over alleged A New Rules Proposed On 401 k Plan Fee Disclosures A secret meeting medical leave 33 minutes ago Insurance News Net Camp Hill PA ata 7 5 n pey ei minutes ago Grand Rapids Press Grand Rapids MI sete Final Rule to Amend the FMLA Definition of Spouse Effective on HR Operations Shared Services March 27 11 minutes ago Chartered Institute of Personnel and Development ae 1 hour ago National Law Review Wirk President Mukherjee calls for occupational health and safety Wisconsin Lawmakers Go After Workers Weekends management in mines 1 hour ago ThinkProgress soto 2 P ee AAA ARA Health Law Brings No Drop In Insurance Enrollment At Work Study Duane E Thomas Attorney at Law Social Security Disablity Finds 30 minutes ago BriefingWire com ewes 6 hours ago Palm Beach Post The West Palm Beach FL KA Shareholders Fight DuPont Restructuring Pension freedom risks outlined at Birmingham event 33 minutes ago Courthouse News Service United States tok toed 7 hours ago TheBusiness
24. AY print Display Portfolio E Select Portfolio segment s to Print Save O Portfolio 374 4th ERISA Litigation Procedure Preemption and Other Title I Issues O Detailed Analysis O ERISA Preemption Removal Jurisdiction and the Doctrine of Complete Preemption PRINT DISPLAY Print or Display your selections EEA Select All Deselect All Remove Checked Documents From List List of Document s 1 Sereboff v Mid Atlantic Medical Services Inc 37 EBC 1929 U S 2006 Employee Benefits Cases gt U S Supreme Court 2 Moore v CapitalCare Inc 38 EBC 2093 D C Cir 2006 Employee Benefits Cases gt U S Court of Appeals District of Columbia Circuit 3 Sec 502 Allowance of claims or interests Securities Financial Accountability Laws USC gt TITLE 11 BANKRUPTCY gt CHAPTER 5 CREDITORS THE DEBTOR AND THE ESTATE Bloombe BNA 9 Benefits Practice Resource Center Bource Employee Benefits Cases gt U S Supreme Court gt Sereboff v Mid Atlantic Medical Bervices Inc 37 EBC 1929 U S 2006 37 EBC 1929 Sereboff v Mid Atlantic Medical Services Inc U S Supreme Court No 05 260 Mav 15 2006 29 30 NOTES NOTES 31 COMPLIMENTARY BLOOMBERG BNA TRAINING Express Training Designed for the busy professional this session gets you up and running in 30 minutes or less Express Training familiarizes you with the basic functions
25. All Collapse All Select All Clear Selected Collections EJPoRTFOLIOS ANALYSIS amp GUIDES TREATISES NEWS amp COMMENTARY CASES CLASSIFICATION OUTLINES LAWS AND REGULATIONS AGENCY DOCUMENTS PRACTICE TOOLS FOCUS ON BNA INSIGHTS VIDEOS E INDEXES E All Portfolios Index E Benefits Guide Basics Index 7 Benefits Practitioners Strategy Guide Index ERISA Regulations Index E ERISA Statute Index E Executive amp Director Compensation Reference Guide diviviviviviviviviviviviv EE ala EE Index Internal Revenue Code Index Treasury Regulations Index Pension amp Benefits Reporter Indexes Select collections to search from the categories below then use the search form to perform your search Select one or more of the following optional criteria to limit your search search term s EN Reset Form A Vv 6 Fields O Show shared fields only O Show fields from all selected collections No fields available MEN Choose a field enter search terms for the field then click Add to Search Limit by date O 9 No Date Restrictions V O From To Ex mm dd yyyy Ex mm dd yyyy Sale Reset Form Topical Indexes Browse the Topical Indexes and use the alphabetical toolbar to link to your topic Use the drop down menu to access additional indexes Benefits Practitioners Strategy Guide Index Click on
26. BNA User Name and Password to get started 1 On your iPhone iPad go to the ON THE GO App on the iTunes store 2 Select the FREE button to download the app of your choice it will then become a green INSTALL button Select the INSTALL button to begin installation of the app There is no charge for the ON THE GO App however a Bloomberg BNA Benefits Practice Resource Center subscription is required to access the content iPad and iPhone are trademarks of Apple Inc registered in the U S and other countries ACCOUNT PROFILE AND PREFERENCES Activate your Account Profile and customize the Benefits Practice Resource Center to Save documents charts Watchlist items and searches for repeated use in My Folders Set a default home page Set default views for Index Search Results and Case Search Results Set a larger text size when viewing the Resource Center Account Profile The Account Profile manages preferences saving and retrieving of searches documents charts and watchlist items To receive emails focused on Benefits Practice select Employee Benefits under AREAS OF INTEREST ACCOUNT PROFILE Change User Email Address Return to Product First Name Last Name To secure features like 90 day search history and personal folders set a password on your account Password must be 6 20 characters long include at least one letter and one number can only include letters and num
27. Care Act Laws and Regulations Employee Benefits Law ERISA Class Exemptions ERISA Fiduciary Law ERISA Litigation ERISA The Law and the Code Reductions in Force in Employment Law Section 409A Handbook Unfair Competition and Intellectual Property Protection in Employment Law Contract Solutions and Litigation Guide LAWS REGULATIONS amp AGENCY ERISA Statutes amp Regulations Labor amp Related Materials Tax Materials Securities amp Financial Accountability Materials BNA Context Annotated Primary Sources PEOPLE ON THE MOVE Roetzel s Chicago Office Expands with Addition of 11 Attorneys Burges Salmon appoints six new partners NFP Retirement Taps Jennifer Brooks J D CPPIB appoints Walch Watson Pensions Expert joins DAC Beachcroft s Professional Liability Team More SUBSCRIBER FEEDBACK Bloomberg BNA welcomes feedback on your experience with the Benefits Practice Resource Center Search All Benefits Practice Cases By Citation D KI Find this case Find cases citing this 60 More Search Tools Headnote Finder Employee Benefits V Indexes TODAY S TOP HEADLINES Pension Benefits Daily Home Credit Suisse thankyou E Mail to DOL Illuminates Post Conviction Path IBM Workers Bring Class Action Alleging 401 k Losses Artificially Inflated Stock EA Third Circuit Affirms Subrogation Dismissal
28. Center BNA Insights BNA Insights offer analysis of key legal legislative regulatory or business developments with an emphasis on practical implications and emerging trends Click All Videos to link to Video Insights Legal Analysis Bloomberg BNA Editorial Analysis Practitioner Analysis Portfolios and Treatises Indexes Click the Indexes button to access topical Indexes for Portfolios Analysis News and Laws amp Regulations News Top headlines and news from the Pension amp Benefits Daily and Pension amp Benefits Reporter Practice Tools Practical Guidance Trackers Navigators Chart Builders Interactive Forms and Summaries and Other Guidance Professional Learning Convenient locations and learning formats expert speakers and networking opportunities while you earn continuing education credits Latest Benefits Practice Cases Recently decided Benefits Practice cases of interest Laws Regulations Agency Documents ERISA statutes labor amp related materials tax materials Securities amp Financial Accountability and BNA Context Annotated Primary Sources Subscriber Feedback Please let us know your thoughts about this product TOPIC HOME PAGES Topic home pages consolidate cases news and analysis content pertinent to each topic tab To search all content included on a specific tab click the drop down menu under More Search Tools The Search This Tab feature preloads a
29. Collections Search term s PORTFOLIOS EJ ANALYSIS amp GUIDES Benefits Guide Basics Benefits Practitioners Strategy Guide Digests of Selected Executive Compensation Cases Executive amp Director Compensation Reference Guide Fast Answers Health Care Reform Adviser Fields O Pension Plan Investment Administration Guide EATISES g Show shared fields only O Show fields from all selected WS amp COMMENTARY i collections SES No fields available _ Employee Benefits Cases Executive Compensation Cases Choose a field enter search terms for the field then click Add to E CLASSIFICATION OUTLINES _ 7 i Search E LAWS AND REGULATIONS EJAGENCY DOCUMENTS PRACTICE TOOLS Limit by date O FOCUS ON cons Y Oro 7 E BNA INSIGHTS No Date Restrictions O From To dorado Ex dd Ex mm dd E VIDEOS x mm dd yyyy Yyyy SEARCH Reset Form searen Reset Form vvvevvvvv EJ INDEXES 13 14 Search Fields To limit the range of a search and increase the relevance of the search results add Search Fields to a search string The searchable fields are specific to the collections being searched and multiple fields can be searched simultaneously After the collections are selected use as many fields as needed to Select collections to search from the categories below then use the search
30. Dest com tk New Rules Proposed On 401 k Plan Fee Disclosures Pinnacol celebrates workers comp centennial A history 33 minutes ago Insurance News Net Camp Hill PA tititi 10 hours ago Colorado Statesman Denver CO Kick LOCAL LAWMAKERS SLAM GOVERNOR S BUDGET PLAN v Proposed Wellness Plan Legislation Responds To Lawsuits Filed By v 33 minutes ago Colchester Bulletin Colchester CT Krk dkt EEOC Litigation News 246012 Company News 240 4 12345 p 4 112345 p Fired Belding manager sues city council members over alleged A Pediatric Services of America Inc 21 articles cuen su secret meeting medical leave 7 minutes ago Grand Rapids Press Grand Rapids MI see Bank Of New York Mellon Settles FX Probe As Activist pressure Begins To Ramp 20 minutes ago Value Walk New York NY sete Shareholders Fight DuPont Restructuring 33 minutes ago Courthouse News Service United States Ak BOARD OF TRUSTEES OF CITY OF PONTIAC POLICE FIRE RETIREE PREFUNDED GROUP HEALTH INSURANCE TRUST v CITY OF PONTIAC 2 hours ago Find Law kk 28 The Bank of New York Mellon Corporation 14 articles jew su The Bank of New York Mellon SA NV 13 articles cewa Aetna Inc 11 articles view ax E AFL CIO American Federation of Labor Congress of Industrial Organizations 11 articles iew aw Bank of America Corporation 11 articles mew a E Citigroup Inc 11 articles view s AARP
31. EWS LATEST BENEFITS PRACTICE Pension amp Benefits Reporter Home CASES lisina Judge Rules Float Not Plan Asset as Beneficiary Designations D Kan ES Fidelity Prevails in Series of Lawsuits 9 25 15 ExxonMobil Employee s Daughter Isn t Plan Beneficiary Jenkins Dyer v En Court Uses Slayer Rule to Deny Drayton gt to Skadden Employee s Fiduciary Responsibility S D W Va ere 9 24 15 Participants Advance Claims fete Labor Secretary Argues for Broker Rules Against Unite Here Health Greenbrier Hotel Kin J in Face of Wall Street Pushback Corp v Unite Here Health Subrogation W D La 9 24 15 Court Nixes Participant s Claims in Subrogation Dispute Cleveland v Cent States Se amp Sw Areas Health amp Welfare Fund RESOURCE CENTER UPDATE Links to the Resource Center Update are located on all Topic Home Pages The updates are arranged sequentially Click the link to display the full text RESOURCE CENTER UPDATE See what content and features have been added to Resource Center Update open 1 level open all Er lt iosellevel cioseall amp 4g Es Qy Share E Eull Screen Previous Next E Full Screen Resource Center Enhancements Y Check to add to print selection list i r On March 16 2015 you will see some enhancements to the Benefits Practice Resource Center These include Resource Center Enhancements Pension Plan In
32. Finds Exhaustion of Remedies Required PENSION amp BENEFITS REPORTER NEWS Pension amp Benefits Reporter Home SM High Court Reverses Trend of EM Finding 401 k Plan Fee Lawsuits Untimely A DOL Audit Quality Study Results Generate Concern From Officials As Pension Recoupment Grows Advocates for Pensioners Offer Advice LATEST BENEFITS PRACTICE CASES Plan Fees U S 5 18 15 High Court Paves Way for 401 k Litigation Reverses Trend of Finding Lawsuits Untimely Tibble v Edison Int l Executive Compensation 2d Cir 5 14 15 MetLife Exec Not Entitled to Pension Bump After 2 5M Arbitration Award 2nd Cir Rules Roganti v Metro Life Ins Co Disability Benefits 6th Cir unpublished 5 14 15 6th Cir Vacates Denial of Disability Benefits Finds Medical File Review Arbitrary Niswonger v PNC Bank Corp amp Affiliates Long Term Disability Plan More KEY DOCUMENTS ACA Federal Agencies issue Frequently Asked Questions XXVI on the ACA stating health plans and insurers must cover all FDA approved forms of contraceptives without cost sharing or deductible 5 11 15 HSAs The IRS issues Rev Proc 2015 30 which provides the 2016 inflation adjusted amounts for HSA contributions and high deductible health plan out of pocket expenses and deductibles 5 4 15 Executive Compensation The Securities and Exchange Commission issues a proposed rule that would require a com
33. Index Limit by date O o O From ro Ex mm dd yyyy Ex mm dd yyyy Internal Revenue Code Index gt Treasury Regulations Index Pension amp Benefits Reporter Indexes SEARCH Reset Form 18 LAWS REGULATIONS AGENCY DOCUMENTS Access ERISA Statutes amp Regulations Labor amp Related Materials LAWS REGULATI Tax Materials Securities amp Financial Accountability Materials and DOCUMENTS BNA Context Annotated Primary Sources Search in individual collections using Advanced Search amp AGEN ERISA Statutes amp Regulations Labor amp Related Materials Tax Materials Securities amp Financial Accountability Materials BNA Context Annotated Primary Sources Advanced Search Select collections to search from the categories below then use the search form to perform your search Choose collection s to search Select one or more of the following optional criteria Expand All Collapse All Select All Clear Selected to limit your search Collections gt JPoRTFOLIOS i Search term s gt gt ANALYSIS amp GUIDES Reset Form Eltrearises l A E news amp COMMENTARY gt Elcases v E CLASSIFICATION OUTLINES E LAWS AND REGULATIONS _ ERISA and Labor amp Employment Laws 6 Fields ERISA and Labor amp Employment Proposed Regulations Rules and Notice
34. Motion for Final Approval of Settlement 03 19 2015 Filing snapshot N A Plaintiff s Reply in Support of Motion for Final Approval of Settlement 03 19 2015 Filing snapshot N A Objection to Settlement by Multiple Parties 03 10 2015 Filing snapshot N A More New Developments Watchlist To add a case to your watchlist click Add to My Watchlist at the top of any ERISA Case File page For detailed information about the Watchlist and My Folders functionality see page 27 ERISA Case File Kaplan v Houlihan Smith amp Co Docket Number Court 1 12 cv 05134 U S District Court Illinois Northern Date Filed Presiding Judge June 27 2012 John A Nordberg 25 ERISA Case File Navigator Use the filters to create the list of pertinent cases Additionally sort the case list by Date of Complaint or Court as needed Click the name of the case or click the Case Summary icon Y to view the case summary ERISA Case File Navigator Q Add to My Folders Open All Close All Results per Page 20 V Sort vn j Clear All Filters Case Files Filtered List 7 Pagelofi ur m To filter results click on category headings in left pane Check to add to print selection list amp O Kaplan v Houlihan Smith amp Co N D Ill Complaint 06 27 2012 Basis of Claim ESOP mismanagement and self dealing failure to use fair market values in ESOP transactions O Delolli
35. OR Litigator Q amp As are in depth monthly compensation and supplemental retirement i plan by failing to withhold taxes owed under Filter Cases By BNA SPECIAL REPORTS interviews with leading litigators about er enter Case Name federal judge in Michigan has ruled Judge Latest Reports Court Watchers Looking developments In ERISA case law and Davidson v Henkel Corp 2015 BL 1384 Complaint at Plan Fees Retiree Benefits Church ar s f E D Snapshot Plans in 2015 and As Fiduciary Rule litigation strategies Dan Fess aeii Setties 2130 Lai Stalls DOL Advances Amicus Brief Over 401 k Fees as Trial Loomed Program Targets Providers E 7 More News FILINGS OF NOTE We welcome your suggestions news tips View and filter cases using the ERISA and article ideas Please contact the NEW COMPLAINTS editor at jmeyer bna com i i Not a Pension amp Benefits Daily 5 Case File Navigator subscriber Click here for a Vikev Haril Lynch amp Co Inc MONA Rp ree trial peasant Complaint 03 16 2015 7 Complaint Snapshot A proposed class Find daily updates about newly filed LITIGATOR Q amp A of individuals whose defined PEOPLE ON THE MOVE A d d isi Supreme Court Needs to Address contribution plan accounts were Wagner Law Group Adds ERISA Attorney complaints and new developments tor Constitutional Standing in ERISA Cases managed by Merrill Lynch allege that PRA p p James O Fleckner interviewed by Andrea L ws company
36. ance amp Enforcement Key Documents Executive Compensation Checklists Executive amp Director Compensation Reference Guide Index Executive Compensation Key Documents Internal Revenue Code Index Executive Compensation Plans Treasury Regulations Index Executive Compensation Letters Pension amp Benefits Reporter Indexes Advanced Search Select collections to search from the categories below then use the search form to perform your search Choose collection s to search Select one or more of the following optional criteria Expand All Collapse All Select All Clear Selected to limit your search Collections T PorTFOLIOS 5 u O search term s ANALYSIS amp GUIDES ED Reset Form E TREATISES A NEWS amp COMMENTARY CASES i nn Vv CLASSIFICATION OUTLINES LAWS AND REGULATIONS E AGENCY DOCUMENTS Fields PRACTICE TOOLS O Show shared fields only O Show fields from all selected FOCUS ON collections BNA INSIGHTS Voos Nofields available O J INDEXES All Portfolios Index 7 Benefits Guide Basics Index diviviviviviviviviviviviv Choose a field enter search terms for the field then click Add to Search Benefits Practitioners Strategy Guide Index ERISA Regulations Index ERISA Statute Index Executive amp Director Compensation Reference Guide
37. arts Each chart contains a Description of the notice identifies Who Must Notify information on the Date Required and links to BPRC resources discussing the notice Disclosure Compliance Calendar Defined Contribution Plan Participant Disclosure Defined Benefit Plan Participant Disclosure Health and Welfare Plan Disclosure Executive Compensation Plan Disclosure Disclosure Compliance Calendar Defined Contribution Plan Participant Disclosure Go Browse Contents D Padstomycolders Share FE Salt scrasa Defined Contribution Plan Participant Disclosure Overview The following calendars cover participant notice requirements for defined contribution plans Plan administrators are required to give participants certain notices throughout the year either annually quarterly or when certain situations arise In addition some documents must be available upon participants request The calendars tell plan administrators which forms are required with accompanying cites to statutes and regulations a description of the form who must send the form the date the form must be distributed and resources in the Benefits Practice Resource Center that further explain the form The dates in the calendars assume that the plans are calendar year plans The requirements for defined contribution plans cover both typical tax code Section 401 k plans as well as some additional requirements for less typical money purchase and target benefit
38. ass Exemptions 4th Ed ERISA Class Exemptions 2014 Supp _ ERISA Fiduciary Law 2nd Ed 2006 and 2011 Supp ERISA Litigation Sth Ed No fields available Limit by date O ADD TO SEARCH Employee Benefits Law 3rd Ed 2012 and 2014 Choose a field enter search terms for the field then click Add to Reductions in Force in Employment Law 2nd Ed E Section 409A Handbook ERISA The Law and the Code O No Date Restrictions v O From To Ex mm dd yyyy Ex mm dd yyyy Unfair Competition and Intellectual Property Protection in Employment Law Contract Solutions and Litigation Section 409A Handbook 2011 Supp ED Reset Form Guide Search Operators O gt NEWS amp COMMENTARY CASES Use operators to show relationships between search terms Click on an operator to 19 NEWS Several options exist for keeping up with the latest Benefits Practice news Click the Pension amp Benefits Daily tab to access the Pension amp Benefits Daily Check the Pension amp Benefits Reporter News frame for major Benefits Practice news See the Latest Cases frame for new cases of note Click More to view additional cases x Pension amp Benefits Pensions Health Fringe amp Welfare Compliance amp Executive ERISA Litigation Daily amp Retirement Benefits Benefits Enforcement Compensation Tracker PENSION amp BENEFITS REPORTER N
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41. court grouping There is also an option to display Search Results by relevance Simultaneously view the Search Results list and the full text by using the Split Screen option Select one or more of the following optional criteria to limit your search search term s ED Reset Form O Fields O O Show shared fields only O Show fields from all selected collections Choose a fel search terms for the field then click Add to O From To Ex mm dd yyyy Ex mm dd yyyy Search Results Results for subrogation Your search returned 546 documents 12 Analysis amp Guides 534 Cases Search Options Edit Search Within Results Add to My Folders Click on categories below to view search results Search Results Search Options Edit Search Within Results Add to My Folders Results in Analysis amp Guides 12 Cases 534 S Results for subrogation Your search returned 546 documents Check to add to print selection list U S Supreme Court Cases by date within court 534 documents gt Show results by relevance in split screen Jus Airways Inc v McCutchen 55 EBC 1845 U S 2013 C Empire HealthChoice Assurance Inc v McVeigh 37 EBC 2729 U S 2006 Sereboff v Mid Atlantic Medical Services Inc 37 EBC 1929 U S 2006 L Great W if Annuity Insuran Kentucky Association of Health Plans Inc v
42. d Sanford v Life Ins Co of N Am 6th Cir 2015 2014 BL 284294 2014 EXC 10116 ROGER L SMITH Plaintiff Appellant v COMMONWEALTH GENERAL CORPORATION KENTUCKY Defendant Appellee Headnotes ERISA PROTECTION OF RIGHTS 1 Definitions Employee Benefit Plan 5 10 ERISA Litigation Tracker Click the ERISA Litigation Tracker tab to access the Navigator News Filings of Note New Developments in Pending Cases and BNA Special Reports Monitor ERISA federal court filings beginning with the complaint through settlement or final decision and view the original PDF versions of court documents x Pension amp Benefits Pension amp Benefits Pensions Health Fringe amp Welfare Compliance amp Litigation Daily Reporter amp Retirement Benefits fits Enforcement BET APARATO Latest ERISA Litigation News A AE E Welcome 4 Set as My Home Page captures headlines on developments in ERISA litigation from the Pension amp Pension amp Benefits Daily Home 3 y ne 5 Locate documents by date name You have not selected any cases Click Benefits Daily news Deferred Compensation Henkel s Failure court judge basis of claim industry and on Add to My Watchlist from any case to Withhold FICA Taxes Violated Terms hier criteria file of Top Hat Plan Court Finds Henkel kis 4 Corp violated the terms of its deferred gt ERISA CASE FILE NAVIGAT
43. e Checklists Sample Agreements amp Provisions Sample Client amp Participant Letters Sample Plans amp Plan Language Trackers Navigators amp Chart Builders Executive Compensation Case Navigator ERISA Litigation Tracker Disclosure Compliance Calendar State Chart Builder Forms Summaries amp Other Guidance Affordable Care Act Implementation Monitor Voluntary Compliance Summaries Interactive Forms ERISA Glossary of Terms 2 653 Found From 1 Jurisdiction Finished 3 Select a tax year and one or more jurisdictions Filter Results By Tax Year Form Number or Key Word Tax Type Employee Benefits Y And Or All Y Form Number Year Description o 1094 C 2015 Transmittal of Employer Provided Health Ins Instructions to Form 1094 C 1094 C 2014 Transmittal of Employer Provided Health Ins Instructions to Form 1094 C 1095 A 2015 Health Insurance Marketplace Statement E Instructions to Form 1095 A 1095 A 2014 Health Insurance Marketplace Statement Instructions to Form 1095 A 10958 2015 Health Coverage Instructions to Form 1095 8 10958 2014 Health Coverage 1095 C 2015 Employer Provided Health Insurance Offer 1095 2014 Employer Provided Health Insurance Offer a Instructions to Form 1095 C E E Save My Search Print Save f Reset File Edit View Document Window Help File Edit View Document Window Help H l atle m Olg k ilo
44. e ts Practice BNA m Resource Center au O This Collection ADVANCED SEARCH GOTO FIND CASEISI Folowuson Pension amp Benefits Biog El Facebook DI sign up for email updates Authors Advisory Board SEARCH My BNA O HOME The home page is the main page for your subscription Choose the home page or a topic area home page and click the Set as My Home Page link The Resource Center will open to the selected page Click the tabs or the photo icon on the left column to access each of the topic home pages MY HOMEPAGE SITEMAP PRE MY FOLDERS Bloomberg BNA Follow us on 3 Pension amp Benefits Blog ACCOUNT PROFILE Benefits Practice Resource Center l Facebook GETTING ABOUT ADVANCED SEARCH GOTO CONTA HELP SEARCH HISTORY SAVED SEARCHES SIGN OUT SAVED CHARTS FIND CASEIS E3 Sign up for email updates Authors Advisory Board Penslons amp Rotirerment Poasion amp Benefits Reporter LEGAL ANALYSIS BNA Editorial Analysis Benefits Guide Basics Fast Answers Practitioner Analysis Benefits Practitioners Strategy Guide Executive amp Director Compensation Reference Guide Health Care Reform Adviser Pension Plan Investment Administration Guide BNA Portfolios Compensation Planning Portfolios Corporate Practice Portfolios Health Law amp Business Portfolios Health Benefits All Portfolios by Subject Area BNA Books Affordable
45. earch Employee Benefits Classification Outline by Number Operator Definition O a FG AE aT recognizing same sex married couples as legally married for federal tax purposes regardless of where they live 8 29 13 More SEARCH Search the Benefits Practice Resource Center using the Search frame found on the Home page and each Topic Home Page Click the Info icon a next to each option for additional detailed information Search the Resource Center Search all material included in your subscription Enter the search terms and click GO Search Cases The Resource Center contains the full text of key pension amp benefits decisions with Bloomberg BNA headnotes and classification indexing Search cases by citation or keyword When searching by citation choose whether to Find this case or Find cases citing this case More Search Tools Click the drop down menu and view the additional search options available for each tab Search My BNA Select Search My BNA to search across all Bloomberg BNA subscriptions assigned to a User Name and Password A link to Search My BNA is also on the banner CLASSIFICATION OUTLINES Classification Outlines are associated with each case collection and decision They organize a particular area of Benefits Practice law by points of law and assign each point a classification number These numbers are assigned to every headnote that Bloomberg BNA writes By using the
46. ents by current and former Internal Revenue Serj Annotated Proposed Requlations on Income Indusion Further Guidance on Treasury officials made during their government tenure Comments are by George H Bostick benefits tax counsel and Robert J Neis the Application of Section 409A to Nonqualified Deferred Compensation benefits tax counsel Treasury Department Helen H Morrison formerly deputy benefits tax counsel Treasury s Office of Tax Policy S Plans Tackney deputy division counsel associate chief counsel TE GE Internal Revenue Service Keith Ranta formerly attorney adviser Ey Compensation Branch Office of Chief Counsel William C Schmidt formerly senior counsel in the Office of Chief Counsel Executive Compensation Branch IRS and Daniel L Hogans during his tenure as attorney adviser in the Treasury Department s Office of Tax Poj at various venues since the regulations were issued April 10 2007 In addition comments by other government officials are included as they pertain to some aspect of 409A compliance Following adoption of the final regulations in 2007 effective Jan 1 2009 IRS established an operational corrections program Notice and a document corrections program Notices 2010 6 2010 80 Comments made by IRS officials relating to the documents correctio in some cases modify earlier reported comments for example on the utility of savings clauses and the effect of ambiguous plan term those comments are per
47. er Mendelson Epstein Becker Green Cox Castle amp Nicholson Berns Weiss Moore amp Leviant Alston Bird Miller Johnson All Law Firms gt Court Allows Concurrent Disability Benefit Equitable Relief Claims Against Aetna Life Posted Mar 20 2015 10 14 AM EDT Insurer Can t Rely on Limitations Period After Failing to Inform Participant of Rights Posted Mar 20 2015 9 48 AM EDT BNA Highlights Print Now All Headlines All Headlines with Summaries Issue dated Friday March 20 2015 Number 54 HIGHLIGHTS Two States Consider De Risking Legislation Insurance Lawmaker Group Adopts Guidelines As more companies offload their defined benefit pension obligations to insurance companies in multibillion dollar transactions legislators in some states are starting to take notice and to consider laws that are aimed at protecting retirees and a set of de risking best practices developed by a state insurance lawmakers group is helping inform such moves More IRS Extends Temporary Relief for Frozen Defined Benefit Plans J The Treasury Department and Internal Revenue Service are extending by one year temporary nondiscrimination relief for certain closed defined benefit plans originally granted in late 2013 More gt El Facebook EA Sign up for email updates Authors Advisory Board SEARCH My BNA O Pension amp Benefits Pensions Health Fringe amp Welfare Compliance amp Litigation Execu
48. ers Search Resource Center Y JE Search All Benefits Practice Cases sown C E Find this case Find cases citing this case sewo C O More Search Tools y Browse Class Outline by Topic Search Class Outline by Number Search Class Outline by Topic Browse Classification Outlines Browse Classification Outlines by Number or Topic Use the alpha ribbon to select atopic and use the signs to drill down through the topic Links open the full text document Search Classification Outlines Employee Benefits Cases Classification Outline by Topic ACCRUAL OF BENEFITS ACTUARIES AND ACTUARIAL ASSUMPTIONS ADA See AMERICANS WITH DISABILITIES ACT ADA ADEA AGE DISCRIMINATION IN EMPLOYMENT ACT See AGE DISCRIMINATION ADEQUATE CONSIDERATION ADMINISTRATION AND ENFORCEMENT OF ERISA See CIVIL ACTIONS ERISA PENALTIES PLAN ADMINISTRATORS ADOPTION See FAMILY AND MEDICAL LEAVE ACT FMLA 9 AGE DISCRIMINATION AMENDMENTS AMERICANS WITH DISABILITIES ACT ADA ANNUAL REPORT ANNUITIES See a so JOINT AND SURVIVOR ANNUITIES ANTIFRAUD See SECURITIES AND SECURITIES LAWS APPEALS See JUDICIAL REVIEW ARBITRATION ASSETS ASSIGNMENT OF BENEFITS EBC 113 2004 includes gt 04 ATTORNEYS FEES The link to Search Classification Outlines opens the Advanced Search template Enter search terms and add optional field s or date limiters Click SEARCH Advanced Search Y
49. greement that required participant after he recovered third party tort settlement to repay plan for benefits he received when he was injured in automobile accident since administrator s claim seeks equitable relief and is thus permitted under Secti 502 a 3 in that monies at issue have been retained and set aside and thus are specifically identifiable since this court s decision in Great West Life amp Annuity Insurance Co v Knudson d outright bar all subrogation actions but instead precluded subrogation actions that do not seek equitable relief and in that case plan fiduciary did not seek specifically identifi able funds maS in ne case administrator clearly seeks funds that have been set aside and since administrator s action seeks equitable relief as defined by this court s 1914 e brogation provision gives it right to reimbursement from specifically identified funds distinct from participant s general assets Federal district court did not have jurisdiction under ERISA Section 502 e 1 over plan beneficiary s action seeking to pierce corporate veil to impose liability upon non fiduciary corporate offil for earlier judgment against corporation where officer allegedly transferred corporate assets to himself and others after ERISA plan was terminated in order to defeat satisfaction of judgment previous ERISA action since action did not allege violations of ERISA or terms of ERISA plan and was not action for a
50. i s Compensation Planning Portfolios Go Portfolio Outline Search Options Edit Search Within Results Add to My Folders Clear Go to Hit P Results in Portfolios 11 Analysis amp Guides z Cases saw Laws and Regs ise HD adsorci n Shan E ful Scraao Results for subrogation Check to add to print selection list E Eull serssn E The Supremacy Clause and the Foundations of ERISA Pre The United States Constitution reserves to the federal government certain enumerat interstate commerce 22 State governments have authority to govern and regulate Pi lios li results by rel ortfolios by portfolio 11 documents gt Show results by relevance of the U S Constitution provides in pertinent part that This Constitution and the the supreme Law of the Land 2 In Gibbons v Ogden 222 the Supreme Court caut cases have held that preemption of state law should not be favored in the absence of either expressly or impliedly articulated by Congress 118 Compensation Planning Portfolios 18 Portfolio 359 Sth Multiemployer Plans Special Rules 15 Portfolio 361 6th Reporting and Disclosure Under ERISA 18 Working Pape 285 U S Const art I 8 288 U S Const amend X 282 y s Const art VI cl 2 288 22 U S 1 1824 1 i 68 Portf6lid 374 4th ERISA Litigation Procedure Preemption and Other Title I Issues 48 Detailed Analysis 28 ERISA Preemption 18 DThe Sup
51. ion Plan Investment Administration Guide Executive Compensation Case Navigator Practice Tools State Chart Builder ERISA Litigation Tracker BNA Insights articles and videos HOME PAGES The main home page contains links to all content included in your subscription including the Pension Benefits Daily BNA Insights and BNA Video Insights Find topic specific collections of content and tools on the topic home pages Pensions amp Retirement Health Benefits Fringe amp Welfare Benefits Compliance amp Enrollment Litigation Executive Compensation and ERISA Litigation Tracker Access the focused topic pages either by the tabs at the top of the Home page or the photo icons located on the left side of the Home page Executive ERISA Litigation Home yy Pension amp Benefits yyy Pension amp Benefits Pensions Health Fringe amp Welfare Compliance amp Litigation Benefits Compensation Tracker Daily Reporter amp Retirement Benefits Enforcement Welcome Set as My Home Page Pension amp Benefits Reporter o ERISA Litigation Tracker MENU BAR The menu bar is located above the banner and contains links for Site Map Preferences My Folders Account Profile Getting Started About Contact Us Help and Sign Out MMYHOMEPAGE SITEMAP PREFERENCES MYFOLDERS ACCOUNTPROFILE GETTING STARTED ABOUT CONTACTUS HELP SIGNOUT BANNER The banner displays on all pages in the
52. its Agreements Fringe amp Welfare Benefits Agreements Executive Compensation Agreements Search Operators Voluntary Compliance Summaries Use operators to show relationships between search terms Cl add it to your search Choose a field enter search terms for the field thd Search Ex mm dd yyyy v v 4 v v v v v v v v v v v v v v v Ka State Chart Builder Build a chart covering a selected topic and one or more jurisdictions Create Chart Reset Once you select a topic and jurisdictions choose the information you wish to display in your chart Build a customized chart builder for state benefits Follow the numbered steps to select the 1 Choose a Category 2 Choose a Topic Categories Topics Jurisdictions Benefits Vv Health Care Continuation Coverage y Topic Headings and Chart Display 3 Choose Jurisdictions 4 Choose Topic Headings to Display i 7 Please select a category and topic above Please select a category and topic above Click Create Chart Chart summaries are NOTE States without employer requirements for the selected topic authored by benefits practitioners and can be ln Select All Items Clear All Items exported as MS Excel documents Expand All Collapse All Select All Items Clear All Items
53. m funding standard Y multiemployer retirement plans Y plan assets Y plan contributions prescription drug benefits retiree health benefits Y stock options tax administration tax legislation Y tax shelters Y Iooooooooonooookhboooooooon Customize Topics for Pension amp Benefits Daily can be reached from links on your Pension amp Benefits Daily home page will be shown at the top of your email if you get customized email for Pension amp Benefits Daily If you haven t selected email yet and want to do so now go to the email sign up page Your custom selections Y Topics health insurance coverage Topic health insurance coverage Agencies Department of the Treasur Topics included Medigap Email sign up ose Check a box to make a selection Click the info icon for more information If you make more than one selection articles on any of these will be placed at the top of your customized email and links for each selection will appear on your home page children s health insurance coordination of health benefits employer minimum coverage health insurance coverage continuation health insurance coverage determination health insurance coverage discrimination health insurance exchanges high risk pools health insurance mandated benefits rescission of health insurance uninsured patients universal health coverage Topic hierarchy health care health insurance regula
54. mary Pian Description for The 22 Interactive Forms All Bloomberg BNA Interactive Forms are government approved Automated form processing requirements for barcodes scanlines validation fields etc are built in to guarantee filing requirements are met New and updated forms are added to the collection as they are released by the issuing agencies To locate Forms click Interactive Forms in the Practice Tools frame On the forms toolbar hover over a button to display the button s function Click the question mark button 2 to access the User Manual for detailed information on how to use Interactive Forms Click the New Documents button to open a new federal form File Edit View Document Window Help Under Jurisdictions select Federal and then select the specific form by number in the right column Click Open Filing information automatically displays when a form is opened A yellow outline indicates the active field Fields are color coded Aqua Fill in field Green Auto calculate field Right click in any line to display the Go To Line Instructions link To close a form click Save hed and then click the x in the upper right corner A message prompt asks if you want to create a reusable profile for the form To access previously saved Documents and Profiles click the Open Saved Documents Profiles button User Manual F1 PRACTICE TOOLS Practical Guidanc
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56. n Advanced Search template with all content listed on the specific Topic Home Page MY HOME SITE MAP EFERE N ACCOUNT PROF GI TED ABOUT CONTACTUS HELP SIGN OUT ext siz SIM EM NN Bloom e g Benefits Practice SEARCH HISTORY SAVED SEARCHES SAVED CHARTS BNA Resource Center ADVANCED SEAR GOTO FIND CASEISI Follow us on Pension amp Benefits Blog Ei Facebook EJ sign up for email updates Authors Advisory Board SEARCH My BNA O Home qip Pension amp Benefits pr Pension amp Benefits Pensions Fringe amp Welfare Compliance amp Litigation Executive ERISA Litigation Daily Reporter amp Retirement Benefits Benefits Enforcement Compensation Tracker Welcome Set as My Home Page LATEST COMPLIANCE amp ENFORCEMENT Enhancements Now Avallable BNA COM NCE amp ENFORCEMENT GASES BENEFITS PRACTICE INSIGHTS Governmental Plans O Md 3 17 15 School RESOU RCE CENTER All Insights board plan is governmental plan subject to PHSA not All Videos ERISA court rules Green v Balt City Bd of Sch Evaluating Plan Expenses A Road Map of Possible Comm rs LEARN MORE gt gt Routes and Potholes to Avoid By Heather B Abrigo and Ryan C Tzeng Plan Investments N D Ill 3 16 15 Court SEARCH weighs Dudenhoeffer in 25M case targeting investment in Lehman Bros Notes Teamsters Local 710 Pension Fund v The Bank of N Y Mellon Corp Search Resource Center Preemption D Kan 3 13 15 Court no
57. ode Analysis amp Guides ED Reset Form cance Benefits Guide Compliance amp Enforcement Basics A Benefits Practitioners Strategy Guide Compliance amp Enforcement Fast An LAWS REGULATIONS amp AGENCY ee DOCUMENTS Treatises Affordable Care Act Laws and Regulations O Fields O ERISA Statutes amp Regulations IAB Employee Benefits Law 3rd Ed 2012 and 2014 Supp ERISA Fiduciary Law 2nd Ed Labor amp Related Materials Sn ERISA Class Exemptions 4th Ed No fields available pousall ERISA The Law and the Code O Show shared fields only O Show fields from all selected collections Tax Materials Strateg ERISA Fiduciary Law 2011 Supp Choose a field enter search terms for the field then click Add to Search Securities amp Financial Accountability Materials U S v ERISA Class Exemptions 2014 Supp by Julie BNA Context Annotated Primary Sources y News amp Commentary Limit by date O Jackson Pension amp Benefits Daily _ Windsor Pension amp Benefits Reporter O No Date Restrictions Y O From To and its id Ex mm dd yyyy Ex mm dd yy Cases Spousal Employee Benefits Cases Reset Form Cancel stating t Classification Outline By Topic the outof Employee Benefits Cases Classification Outline by Topic Search Operators 26 2013 Use operators to show relationships between search terms Click on an operator to 2013 1 Classification Outline By Number add it to your s
58. of Appeals First Circuit Cases by date within court 534 documents gt Show results by relevance Nos 93 1024 and 93 1102 Ben E ANALYSIS U S Supreme Court August 25 1993 Dus Airways Inc v McCutchen 55 EBC 1845 U S 2013 3 F 3d 495 D i Choice Assur Inc v McVeigh 3 C27 J S DAVID and CAROLYN GASKELL Plaintiffs Appellants v THE HARVARD COOPERATIVE SOCIETY et al Defendants Appellees DAVID and CAROLYN GASKELL Plaintiffs Appellees v THE HARVARD COOPERATIVE SOCIETY et al Defendants Appellants sereboff y Mid Atlantic Medical Services Inc 37 EBC 1929 U S 2006 Headnotes OkKentucky Association of Health Plans Inc v Miller 30 EBC 1129 U S ERISA PROTECTION OF RIGHTS 2003 Administration and Enforcement Action for Benefits Health and Welfare Benefits 40 5005 o Employee s COBRA continuation coverage began as of event triggering loss of his medical insurance coverage and not on actual termination of his insurance OGreat West Life amp Annuity Insurance Co v Knudson 27 EBC 1065 U S coverage since Congress intended employee s 18 month period of COBRA continuation coverage to begin with event leading under terms of plan to loss of 2002 coverage rather than on loss of coverage itself question whether under terms of plan employee s loss of group plan eligibility was triggered by commencement of his disability leave by his resignation or by some other event is remanded to district court
59. of the product and shows you how to access a wide range of content and practice tools Basic Training This hour long course prepares participants to conduct basic research by using the Resource Center to retrieve information quickly and efficiently Participants will also experience the integration of the Resource Centers components expert analysis news and developments primary sources special reports and practice tools Employing three different research strategies participants work through exercises and searches while learning to locate answers within the Resource Center Content Support For product content questions or assistance researching a specific topic Bloomberg BNA Training amp Product Support staff is available to answer your questions The product support team can help locate relevant information in a Bloomberg BNA service assist in building effective research strategies explain the editorial scope of coverage in your Bloomberg BNA service or verify if and when certain data will be published by Bloomberg BNA Because your source of information matters Bloomberg BNA a wholly owned subsidiary of Bloomberg is a leading source of legal regulatory and business information for professionals lts network of more than 2 500 reporters correspondents and leading practitioners delivers expert analysis news and practice tools the information that matters most to professionals Bloomberg BNA s
60. ome pages including the banner and menu bar Search for specific cases and other information needed for research using the Search frame Classification Outlines 10 Classification outlines and classification numbers organize Benefits Practice cases by points of law for accurate research Headnote Finder 12 Locate cases by specific classification numbers Filter by court keyword or date Advanced Search 13 Use this template for maximum flexibility when structuring a search Search Results Functionality available on the search results page Indexes sucias Topical access to Portfolios Analysis amp Guides News and Laws amp Regulations Laws Regulations Agency Documents Primary source for Federal laws regulations and agency documents Legal AnalysiS BNA Portfolios BNA Books Editorial and Practitioner analysis NEWS 00 cir aia ad Current news of interest Resource Center Update List of new content added to the Resource Center Practice Tools 0o0ocooc0000 Practical aids to assist the Benefits Practice professionals Executive Compensation Case Navigator State Chart Builder Voluntary Compliance Summaries and Disclosure Compliance Calendar Interactive ForMS 0 0 23 All Bloomberg BNA Interactive Forms are government approved Automated form processing requirements for
61. ou are searching select one or more of the following optional criteria to limit Classification Outline By Topic Employee Benefits Cases Classification Outline by Topic your search search term s em Reset Form Cancel A v Fields Show shared fields only O Show fields from all selected collections TIE Choose a field enter search terms for the field then click Add to Search Limit by date O 9 No Date Restrictions Y O From To Ex mm dd yyyy Ex mm dd yyyy E Reset Form Cancel 11 HEADNOTE FINDER Search the Resource Center s collection of significant Benefits Practice court decisions Each of these decisions has been selected by Bloomberg BNA s staff of experienced benefits practice editors who have written headnotes or digests for each decision The headnotes summarize the important points of law decided in the case Each headnote is classified under Bloomberg BNA s exclusive Classification Outlines and grouped together under specific legal principles for easy retrieval by Bloomberg BNA subscribers The Headnote Finder allows you to view all the headnotes associated with any classification number and to limit the view of the headnotes by court date keyword or phrase Sample Search Using the Headnote Finder Does a lawsuit by an ERISA fiduciary against a participant to recover an alleged overpayment by the plan seek equitable relief within the meaning of ERISA section 502 a 3
62. ough a document s Print click the Printer icon to launch the print function Add to My Folders Document to save a document or chart to a folder click Add to My Folders See page 27 for information about My Folders functionality Share email a link to this document To access the document the recipient must have a valid User Name and Password Search Options Edit Search Within Results Add to My Folders Clear 4 Go to Hit P Results in Cases 327 Analysis 10 SA amp Add to My Folders Share INDEXES Bloomberg BNA Indexes are compiled by a dedicated staff of benefits practice subject specialists Click the Indexes button to access the Portfolios Analysis amp Guides News and Laws amp Regulations indexes To initiate a search click Advanced Search on the banner and select specific or multiple Indexes to search SEARCH HISTORY SAVED SEARCHES SAVED CHARTS SEARCH ADVANCED SEARCH GOTO FINDCASEIS Indexes Portfolios All Portfolios Index Analysis amp Guides Benefits Guide Basics Index Benefits Practitioners Strategy Guide Index Executive amp Director Compensation Reference Guide Index News Pension amp Benefits Reporter Indexes Laws amp Regulations ERISA Regulations Index ERISA Statute Index Internal Revenue Code Index Treasury Regulations Index Advanced Search Choose collection s to search Expand
63. our Classification Number u 40 1020 01 In general 40 1201 Vv Search Classification Outline by Number Browse Classification Outline by Topic Search Classification Outline by Topic Select One or More of the following Optional Criteria Select a Court V Optional Search Operators equitable relief or subrogation Optional Use operators to show relationships between search terms Click on an operator to add it to your search Operator Definition and or a blank space and No Date Restriction Optional ED oF not not SEARCH near N within N words s in the same sentence p in the same paragraph 2 replace one character s replace zero or more characters at the end of the term xxx phrase 3 The search results display Find the links to the full text at the end of the synopsis 40 1020 01 In general 40 1201 Go To Classification Outline Headnote Finder Search Options Edit Save Clear amp Jump To U S Supreme Court U S Courts of Appeals U S District Courts State Courts Employee Benefits Classification Outline by Number gt ERISA PROTECTION OF RIGHTS gt 40 Administration and enforcement gt 40 10 Civil enforcement gt 40 1020 Jurisdiction 40 120 gt 40 1020 01 In general 40 1201 U S Supreme Court Health plan administrator can sue plan participant in federal court under ERISA Section 502 a 3 to enforce terms of a
64. outlines and classification numbers you can zero in on the cases that are most relevant for your research To browse or search Classification Outlines use the drop down menu on the Search frame In addition links to browse and search Classification Outlines are also located on the right side of the Headnote Finder frame Search Resource Center O JE Search All Benefits Practice Cases wom TE M Find this case Find cases citing this case by Kkeyuora O CO More Search Tools Headnote Finder Employee Benefits GO Browse Class Outline by Number Browse Class Outline by Topic Search Class Outline by Number Search Class Outline by Topic Find Case s Advanced Search Go To Indexes Search My BNA Headnote Finder Select your Classification Number Select your Classification Number Vv Select One or More of the following Optional Criteria Select a Court Y optional Enter Words within Headnotes to Search Operator or or No Date Restriction Y optional or E near N Is Browse Classification Outline by Number Search Classification Outline by Number Browse Classification Outline by Topic Search Classification Outline by Topic Search Operators Use operators to show relationships between search terms Click on an operator to add it to your search and or a blank space replace zero or more charact
65. parison of executive officers actual pay versus company financial performance as measured by total shareholder return as well as TSR for the comnanv s neer armin SFC Release BNA INSIGH View From Sidley State Law Bal Discretionary Clauses in Insurance Contracts By Chris K Meyer Sidley amp Austin LLP Cadillac Tax A Catalyst for Consumer Engagement By Seth Ravine Seth Ravine y s Chief Revenue Officer y AN Acclairs Inc PRACTICE TOOLS Practical Guidance Checklists Sample Agreements amp Provisions Sample Client amp Participant Letters Sample Plans amp Plan Language Trackers Navigators amp Chart Bullders Executive Compensation Case Navigator ERISA Litigation Tracker Disclosure Compliance Calendar State Chart Builder Forms Summaries amp Other Guidance Affordable Care Act Implementation Monitor Voluntary Compliance Summaries Interactive Forms ERISA Glossary of Terms FOCUS ON Multiemployer Plans PROFESSIONAL LEARNING Convenient locations and learning formats expert speakers and networking opportunities while you earn continuing education credits View All Events EMPLOYEE BENEFITS NEWS MONITOR Employee Benefits news coverage from over 20 000 sources topically filtered for quick access Employee Benefits News Monitor RESOURCE CENTER UPDATE See what content and features have been added to the Resource
66. ppropriate equitable relief under ERISA Section 502 a 3 PEACOCK v THOMAS 19 EBC 2601 U S 1996 U S Courts of Appeals District court lacked subject matter jurisdiction over health plan fiduciary s claim unde ERISA Section 502 a 3 Seeking restitution in equity through constructive trust since district court ed subject matter jurisdiction over fiduciary s ERISA Section 502 a 3 claim if remedy soug as equitab onstructive trust is equitable under ERISA only if it seeks funds that are speci identifiable belong to plan and within possession and control of defendant beneficiary and since no beneficiary had actual or constructive control over identified funds at time fiduciary soug equitable relief ACS Recovery Services Inc v Griffin 53 EBC 1166 5th Cir 2012 ADVANCED SEARCH Advanced Search provides maximum flexibility when formulating a search Limit the search to a specific collection s in the Resource Center using the optional search fields and date restrictions to structure a search 1 Select the collections to be searched 2 Enter the search terms or search string into the search box 3 Enter or click SEARCH Advanced Search Select collections to search from the categories below then use the search form to perform your search Choose collection s to search Select one or more of the following optional criteria Expand All Collapse All Select All Clear Selected to limit your search
67. remacy Clause and the Foundations of ERISA Preemption nflict Ver mplete Preemption 4 sawed aa rel ii nn Ge Mma 8 conflict Versus Complete Preemption Preemption Two classes of federal preemption have since developed conflict preemption and co eD only to the extent that they conflict with federal law The provisions of the Health In The Preemotion Rule limitation periods are an example of conflict preemption To the extent state law is Ihe Relates to Test preemption occurs when Congress intends to so completely occupy a field of law thi The Savings Clause in HL A 1 above is significant in this regard Congressman Dent was fully aware of Ihe Deemer Clause have selected his words carefully The legislative record appears to support complet Pilot Life and Alternative Remedi and it is expressly provided for in the case of ERISA State Law Welfare Plan Beneficiary Designations and QDROS 282 See generally United States v Locke 529 U S 89 2000 recognizing presumy Harrison 520 U S 564 1997 rejecting preemption by silence and requiring evil 2 Removal Jurisdiction and the Doctrine of Complete Preemption Bloombe BNA 3 Benefits Practice Resource Center Select a text format OPrinter friendly version for full screen viewing and printing from the browser O Rich Text Format RTF for importing into a word processing program e g MS Word PRINT DISPL
68. rict 28 MAY 91 Type of Plan executive employment agreements Cause of Action breach of fiduciary duty restrictive covenants Smith v Van Gorkom Delaware Supreme Court 14 MAR 85 Type of Plan stock and option award agreements Cause of Action breach of fiduciary duty stock awards Page 1 of 1 Click the links in the THIS CASE CITED IN frame and find out where the case has also been used E3 Pension 8 Benefits Aa IN Executive Iunpublished Smith v Commonwealth Gen Corp E open 1 level open all close 1level lose all amp add to My Folders Share 4 Previous Next gt THIS CASE CITED IN A E Full Screen 58 EBC 2838 Smith v Commonwealth Gen Corp U S Court of Appeals Sixth Circuit ANALYSIS Check to add to print selection list Next gt Employee Benefits Cases U S Supreme Court No 12 6284 U S Court of Appeals Federal Circuit U S Court of Appeals District of Columbia Circuit October 9 2014 U S Court of Appeals First Circuit UNPUBLISHED U S Court of Appeals Second Circuit U S Court of Appeals Third Circuit U S Court of Appeals Fourth Circuit U S Court of Appeals Fifth Circuit U S Court of Appeals Sixth Circuit a Overall v Ascension Health 6th Cir 2015 B C Rochow v Life Ins Co of N Am 6th Cir 2015 El C Unpublished Trs of Detroit Carpenters Fringe Benefit Funds v Patri instr Co 6th Cir a inpublishe
69. rtfolios by Subject Area BNA Books Affordable Care Act Laws and Regulations Employee Benefits Law ERISA Class Exemptions ERISA Fiduciary Law ERISA Litigation ERISA The Law and the Code Reductions in Force in Employment Law Section 409A Handbook Unfair Competition and Intellectual Property Protection in Employment Law Contract Solutions and Litigation Guide To search use the Advanced Search template in any or all of the Portfolios Analysis amp Guides or Treatises Advanced Search Jportrouos l O search term s Select collections to search from the categories below then use the search form to perform your search Choose collection s to search select one or more of the following optional criteria Expand All Collapse All Select All Clear Selected to limit your search Collections I Compensation Planning Portfolios Corporate Practice Portfolios ALYSIS amp GUIDES Benefits Guide Basics Benefits Practitioners Strategy Guide Digests of Selected Executive Compensation Cases Executive amp Director Compensation Reference Guide 8 Fields Fast Answers Pension Plan Investment Administration Guide ED Reset Form A Vv Health Care Reform Adviser O Show shared fields only O Show fields from all selected collections EATISES Affordable Care Act Laws and Regulations Supp Search ERISA Cl
70. s O Show shared fields only O Show fields from all selected ERISA and Labor Employment Regulations collections Internal Revenue Code No neds availabe Proposed Treasury Regulations Securities amp Financial Accountability Laws Choose a field enter search terms for the field then click Add to Securities amp Financial Accountability Proposed Search Regulations Rules and Notices Securities amp Financial Accountability Regulations Tax Legislation Limit by date o Treasury Decision Preambles Treasury Regulations 9 No Date Restrictions v O From To gt C AGENCY DOCUMENTS Ex mm dd yyyy Ex mm dd yyyy gt E PRACTICE TOOLS gt Elrocus on E Reset Form gt L BNA INSIGHTS gt Ovioeos p gt INDEXES i Search Operators O Use operators to show relationships between search terms Click on an operator to BNA Context Annotated Primary Sources Compiled Annotations for selected rules amp regulations BNA Context Annotated Primary Sources E open 1 level open all E close 1level closeall amp 40 My El Qy Share Kassa pl E Eull Screen RER Annotated Application of Section 409A to Nonqualified Deferred Compensation Y ecl add to print selection lisi Last Update November 2014 BNA Context Annotated Primary Sources This annotated version of the I R C 409A final regulations contains unofficial comm
71. s by Relevance Index Search Results Display If you want to see only your Index search results without the rest of ti If you want to see your Index search results highlighted in context wi index O View hits only O View hits in full index O Text Size Choose your text size for display on the site Text Size GA DADA User Preferences Jump to Search Results Display preferences Text Size preference After you have made your selections click the Save button Set My Home Page The Benefits Practice Resource Center offers multiple My Home Page choices Below you can set a preferred My Home Page option that you will land on each time you open the Benefits Practice Resource Center You can return to your selected Benefits Practice Resource Center Home page when you click the My Home Page button in the banner To set your My Home Page option click next to your choice and then after making all of your other Preferences selections press the Save button at the bottom of this page To select a different My Home Page later return to Preferences to modify your selection or click the Set as My Home Page link on the actual page that you d like to select Set My Home Page Home O Pension amp Benefits Daily O Pension amp Benefits Reporter O Pensions amp Retirement O health Benefits O Fringe amp Welfare Benefits O Compliance amp Enforcement O Litigation O Executive Compensatio
72. s v Friedberg Smith amp Co D Conn Complaint 03 01 2012 Basis of Claim pension plan auditor or investment manager negligence Madoff related pension plan investment loss O Smith v Orion Bancorp Inc M D Fla Complaint 04 29 2010 Basis of Claim employer stock ERISA disclosure violations employer stock investment losses stock drops O Smith v Farmers Group Inc Employees Profit Sharing Savings Plan Trust C D Cal Complaint 11 12 2009 Basis of Claim wage and hour violations O Furst v Smith D Ariz Complaint 11 06 2009 Basis of Claim fiduciary deviation from plan investment guidelines O Curtis v Merrill Lynch Pierce Fenner amp Smith M D N C Complaint 09 28 2009 Basis of Claim proprietary mutual funds investments fiduciary deviation from plan investment guidelines View the case file and PDF versions of the documents included in the Case History To be notified when there is any action on the case click Add to My Watchlist You will receive email notification when any documents are filed and added to the case history ERISA Case File Kaplan v Houlihan Smith amp Co Docket Number Court 1 12 cv 05134 U S District Court Illinois Northern Date Filed Presiding Judge June 27 2012 John A Nordberg Complaint Snapshot Status ESOP participants allege they were harmed by 2010 transactions in which executives paid Settled far less than adeq
73. tinent they have been included in this annotation Annotated IRS Final Requlations Under 4980H T D 9655 Implementing Employer Shared Responsibility Provisions for 2015 An asterisk marks comments added since the annotation was last published It will updated as future comments warrant The regulations incorporate technical corrections published in the Federal Register July 31 2007 Sept 24 2008 and Oct 7 2008 References to PBD and BPR are to related stories appearing in Pension amp Benefits Daily and Pension amp Benefits Reporter LEGAL ANALYSIS Find BNA Editorial Analysis Practitioner Analysis BNA Portfolios and BNA Books in the Legal Analysis frame The nine Benefits Practice e treatises contain the essential practical guidance to handle the most complex issues and are written by highly respected litigators practitioners and thought leaders The treatises include links to state and federal primary source material as well as a vast collection of headnoted cases Browse or search LEGAL ANALYSIS LEGAL ANALYSIS BNA Editorial Analysis Benefits Guide Basics Fast Answers Practitioner Analysis Benefits Practitioners Strategy Guide Executive amp Director Compensation Reference Guide Health Care Reform Adviser Pension Plan Investment Administration Guide EI BNA Portfolios Compensation Planning Portfolios Corporate Practice Portfolios All Po
74. tion health insurance coverage insurance insurance coverage health insurance coverage insurance regulation health insurance regulation health insurance coverage The Benefits Practice Resource Center provides intuitive and comprehensive access to Bloomberg BNASs full collection of Benefits Practice news statutes regulations analysis case law and practice tools The platform covers all areas of Benefits Practice additionally filtered into Pensions amp Retirement Health Benefits Compliance amp Enrollment Litigation Executive Compensation and a tab specific to the ERISA Litigation Tracker Bloomberg BNA s content is created by the legal publishing industry s most experienced editorial staff Our benefits practice editors are subject matter experts not generalists The editors of Bloomberg BNA s Benefits Practice Resource Center review all Benefits Practice cases then draw upon decades of experience to carefully identify the significant points that every Benefits Practice practitioner needs The editors also analyze and pull together the relevant laws and regulations The Resource Center has an intuitive search interface with advanced search capabilities and simple easy to use navigation The Resource Center contains Benefits Practice case law rules regulations and agency documents Benefits Practice treatises Pension amp Benefits Daily news Benefits Practice Analysis Pens
75. tive ERISA Litigation Reporter amp Retirement Benefits Benefits Enforcement Compensation Tracker Set as My Home Page Search this tab NES ARCHIVE LATEST DEVELOPMENTS BNA INSIGHTS All BNA Insights View From McDermott 2014 ERISA Litigation Review Decisions From the Supreme Court and Beyond By Michael T Graham Michael T Graham Partner McDermott Will amp Emery LLP a IRS Notice 2015 17 Pardon for Employer Payment Plans or Just a Stay of Execution By Ashley Gillihan and John R Hickman Ashley Gillihan E Counsel Aston amp Bird ur From the Editors Outlook 2015 Section 409A A Decade in the Making is a BBNA report on how employers employees and their advisers are struggling to understand and comply with the requirements for nonqualified deferred compensation that were put in place by the American Jobs Creation Act of 2004 In the report practitioners discuss how tax code Section 409A has changed their practice and what they Articles on your selections Customize by ly Topics 401 k plans Y annuities Y benefit plan fiduciary duty benefit plan reporting and disclosure Y disability insurance Y employee health benefits Y executive compensation Y governmental retirement plans Y health care legislation Y health care reform Y health insurance coverage Y health insurance premium rates Y health savings accounts Y investments by retirement plan Y managed care Y minimu
76. tribal O 60 exhaustion needed for ERISA benefit claims Cl Search This Tab Only preemption applies Coppe v Sac amp Fox Casino Healthcare Plan Search Employee Benefits Cases even OOOO O v sas LEGAL ANALYSIS Find this case U Find cases citing this case BNA Editorial Analysis By Keyword LT co Benefits Guide Compliance amp Enforcement PRACTICE TOOLS COMPLIANCE amp Browse Class Outline by Number ENFORCEMENT Basics Browse Class Outline by Topic Search Class Outline by Number Search Class Outline by Topic Find Case s Advanced Search Go To More Fast Answers Practitioner Analysis Benefits Practitioners Strategy Guide Compliance amp Enforcement Practical Guidance Checklists Sample Agreements amp Provisions Sample Client amp Participant Letters Sample Plans amp Plan Language BNA Portfolios Compensation Planning Portfolios EPCRS Plan Correction and Disqualification BNA Books Trackers Navigators amp Chart Builders Implement Strategies for ACA Affordable Care Act Laws and epn Sphere EDICA 1 inadina Wannen Regulations Advanced Search Employee Benefits Law You are searching select one or more of the following optional criteria to limit ERISA Class Exemptions Portfolios your search ERISA Fiduciary Law Compensation Planning Portfolios EPCRS Plan Correction and eens ERISA The Law and the C
77. uate consideration for assets which created most of value of company stock thus draining value from ESOP Case History e 2 Plaintiffs Notice of Voluntary Dismissal October 5 2012 Plaintiffs notify court Basis of Claim they have voluntarily dismissed claims against defendant David Heald ESOP mismanagement and self dealing Motion to Dismiss September 7 2012 Defendant Houlihan argues claims against failure to use fair market values in ESOP transactions him should be dismissed because he was not plan fiduciary and was not party in interest complaint June 27 2012 Issue employee stock ownership plans employer stock Industry Financial Services Plaintiff Donald D Kaplan MY FOLDERS 4 MY HOMEPAGE SITEMAP PREFERENCES MYFOLDERS ACCOUNTPROFILE GETTING STARTED ABOUT CONTACTUS HELP SIGNOUT Use the My Folders feature to retain a document search string Search Options Edit Search Within Results Add to My Folders Clear 4 Go to Hit chart or watchlist item Log into Results in Cases 187 Analysis 27 News 437 Laws Regs Agency Docs 49 your ACCOUNT PROFILE in q gt Add to My Folders order to use this feature bad D Share To retain a search string click Add to My Folders on the Search Options toolbar ERISA Case File Go Browse Contents To retain a document or chart click Add to My Folders while viewing the file
78. vestment Administration Guide is new analysis that provides practical guidance and practitioner tips on administering investments for defined contribution and defined benefit plans Executive Compensation Case Navigator is a new feature that allows access to cases using filtering criteria such as basis of claim or courts Focus On Multiemployer Plans is a new practice page that is designed to provide quick access to the robust content on the Resource Center related to multiemployer plan funding health and welfare plan administration and withdrawal liability Affordable Care Act Laws amp Regulations is a new treatise from Bloomberg BNA Books that provides comprehensive primary source material for this complex area State Chart Builder is a new feature that allows readers to create customized comparison charts by choosing states and specific benefit categories and requirements such as state mandated benefits Disclosure Compliance Calendar has a revamped presentation PRACTICE TOOLS Use Practice Tools to reduce research and preparation time Practical Guidance Practice Tools are available on all tabs Checklists Sample Agreements amp Provisions Click a tool s name to launch it in the Practice Tools frame Sample Client amp Participant Letters gt Sample Plans amp Plan Language To search selected Practice Tools use Advanced Search P guas Trackers Navigators amp Chart Builders

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