Angela Bohmann

Angela Bohmann

Stinson Leonard Street

Contact  |  View Bio  |  RSS

Latest Posts › ERISA


What Does the Trust Requirement of ERISA Mean?

ERISA requires that plan assets be held in trust so that they are protected from claims of the employer. With pension plans, it is generally easy to determine when assets become plan assets and when they should be held in...more

10/29/2015 - Beneficiary Designations DOL Employee Benefits ERISA Firemen Pensions Retirement Retirement Plan Third-Party Agents Trusts Wells Fargo

Not all Plans can Establish a Shortened Limitations Period for Filing Lawsuit

I recently blogged about a case in which a plan had established a shorter period of time (one year deadline) for filing a lawsuit, rather than relying on the state statute of limitation (six years) which would otherwise have...more

10/5/2015 - Claim Denial Letters Employee Benefits ERISA Filing Deadlines Preemption Retirement Retirement Plan Statute of Limitations

Is Your Severance Policy an ERISA Plan?

Severance plans are generally covered under ERISA, but it is not always easy to distinguish an ERISA-covered severance plan from a non-ERISA severance policy. There are advantages and disadvantages to being an ERISA-covered...more

10/2/2015 - Appeals Employee Benefits ERISA Retirement Retirement Plan Severance Agreements

Participants in Top Hat Plans Must Exhaust Administrative Remedies

So-called “Top Hat” plans are nonqualified deferred compensation plans for a select group of management or highly compensated employees. These executive compensation arrangements are exempt from many ERISA provisions, but are...more

9/29/2015 - Administrative Remedies Deferred Compensation Employee Benefits ERISA Plan Administrators Retirement Plan

Don’t Play Hide the Ball with Your Claims Procedure

ERISA does not have a statute of limitations for lawsuits brought by participants to check claim benefits under the plan. Instead, courts borrow from similar state statutes of limitations. In a decision two years ago, the US...more

9/22/2015 - Claim Denial Letters Employee Benefits ERISA Plan Documents Retirement Retirement Plan SCOTUS Statute of Limitations Summary Plan Description

Same Sex Marriage: Effect on Benefits

The United States Supreme Court recently held in Obergefell v. Hodges that all states must recognize and allow marriages between same sex partners. Depending on an...more

7/3/2015 - Benefit Plan Sponsors Equal Protection ERISA Fourteenth Amendment Marriage Marriage Equality Obergefell v. Hodges Same-Sex Marriage SCOTUS Spouses

Are Top Hat Plans Entitled to a Discretionary Standard of Review?

Many years ago the Supreme Court decided that qualified retirement plans that gave their fiduciaries discretion to determine plan benefits were entitled to have their decisions, reviewed by a court under a generous “abuse of...more

5/26/2015 - Employee Benefits ERISA Fiduciary Duty Plan Administrators Retirement Plan SCOTUS Severance Agreements Standard of Review

Internet Posting of SPD is Insufficient

Employers know that they must prepare and distribute a summary plan description (SPD) for their ERISA benefit plans, including retirement benefits, health insurance, life insurance and disability insurance. Because of the...more

5/26/2015 - 401k Employee Benefits ERISA Health Insurance Life Insurance Popular Posting Requirements Retirement Plan Summary Plan Description

A Bad Deed is Not Entirely Unpunished

Richard Thomas embezzled nearly $20,000,000 from his employer. The employer then kept Thomas’s profit sharing account of about $21,000 as an offset against the embezzled amount. Of course, this violated ERISA’s...more

5/14/2015 - Anti-Alienation Provisions Attorney's Fees Embezzlement Employee Benefits ERISA Profit Sharing Wage and Hour

Plan Administrators Have Discretion to Round

Cash balance plans often provide a pay credit and an interest credit in determining a participant’s accrued benefit. The pay credit is often a percentage of compensation. The interest credit is established in the plan and can...more

12/18/2014 - Benefit Plan Sponsors ERISA Rounding

Governments May Be Exempt From ERISA, But They Are Not Exempt From Securities Laws

ERISA lawyers know that employee benefit plans offered by state and local governments to their employees are not subject to ERISA, the federal law that generally governs benefit plans of private employers. However, other...more

8/22/2014 - Employee Benefits ERISA Securities State and Local Government

Can A Failure To Hire Violate ERISA?

A recent decision of the federal district court for the southern district of Ohio raises interesting questions under Employee Retirement Income Security Act of 1974 (ERISA) that might also affect employer liability under the...more

5/14/2014 - ADA Affordable Care Act Age Discrimination Disability Discrimination Employee Rights Employer Group Health Plans Employer Liability Issues ERISA Full-Time Employees Hiring & Firing

Another Way To Become Personally Liable To A Multiemployer Plan

I have blogged in the past about individuals and businesses that are not signatories to a collective bargaining agreement being found liable for withdrawal liability imposed by multiemployer pension plans (plans jointly...more

3/26/2014 - Breach of Duty Employer Liability Issues ERISA Fiduciary Duty Multi-Employer Pensions Retirement Plan

Are All Severance Plans Subject To ERISA?

I blogged recently about an ERISA case involving an executive severance plan where the executive sued claiming that his employment termination was effective before the first anniversary of a change in control, thereby...more

11/21/2013 - ERISA Severance Agreements Termination

Bad Faith Termination Can Be Good ERISA Interference Claim

It is not uncommon for employers to have executive severance plans that pay substantial severance if an executive loses employment in connection with a change in control. In a recent federal district court decision, a former...more

11/15/2013 - Bad Faith Change in Control Employer Liability Issues ERISA Retaliation Severance Agreements Termination

More About HRAs And Some About EAPs

I blogged recently about IRS and Department of Labor (DOL) guidance restricting the ability of employers to subsidize individual health insurance premiums for their employees after December 31, 2013. That IRS and DOL guidance...more

10/14/2013 - Affordable Care Act DOL EAP Employer Group Health Plans ERISA Health Insurance Exchanges Healthcare HRA IRS Premiums

IRAs And Bankruptcy – This Is A Technical One

This post deals with protecting IRAs in bankruptcy – and the IRA was ultimately protected – but the arguments made are ones that only an ERISA junkie might appreciate....more

7/15/2013 - Consumer Bankruptcy DOL ERISA IRA Tax Exemptions

Health Insurance Carriers Must Also Be Careful In What They Tell Plan Participants

I blogged recently warning employers to be careful when enrolling employees in plan benefits because the employer could be responsible to pay life insurance or disability benefits if an employee who is improperly enrolled...more

6/26/2013 - CIGNA v Amara Employer Group Health Plans ERISA Fiduciary Duty Healthcare

Be Careful With Your Life Insurance Enrollments

Over the years there have been a number of cases that have involved employers improperly enrolling employees in group life or disability insurance benefits....more

6/25/2013 - CIGNA CIGNA v Amara Disability Insurance Eligibility Employee Benefits ERISA Life Insurance

Okay For Health Plan To Cover Same Sex But Not Opposite Sex Domestic Partners

I have always been interested in the intersection of employment law and benefits law....more

6/24/2013 - Domestic Partnership ERISA FMLA Health Plan Sponsors Marital Status Same-Sex Marriage

It Pays To Add A Statute Of Limitations To Your Plan’s Claims Procedure

ERISA requires that plans contain a reasonable claims procedure. Courts have generally required claimants to exhaust that claims procedure before filing a lawsuit. In addition, if the plan gives the plan administrator...more

3/12/2013 - Claim Denial Letters ERISA Statute of Limitations Summary Plan Description

Be Careful How You Word Your Claims Procedure

In a recent decision of the United States District Court for the Eastern District of Oklahoma, a retiree who had begun work as a union employee and who during his employment was promoted to a salaried position, sued his...more

12/26/2012 - Administrative Appeals Appeals ERISA Patent Exhaustion Pensions Retirement Plan Wages

22 Results
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.