Patrick Ryan

Patrick Ryan

McDermott Will & Emery

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Recent Case Opens Door to Civil Enforcement Claims for Negligent FICA Tax Withholding

A District Court in Eastern Michigan recently rejected a motion to dismiss a participant’s benefit claim, holding that an employer legally could be liable to a participant in a nonqualified deferred compensation plan when the...more

10/22/2013 - Enforcement Actions Equitable Estoppel ERISA FICA Taxes Negligence Withholding Requirements

Second Circuit Narrows ERISA Exhaustion Requirement When Plan Document Is Ambiguous on Need to Follow Claims Procedures

The U.S. Court of Appeals for the Second Circuit’s holding in Kirkendall v. Halliburton, Inc. reaffirms that a benefit plan’s claims procedures must be drafted clearly and in language to be understood by a reasonable...more

2/7/2013 - Ambiguous Claims Procedures ERISA Patent Exhaustion Retirement Plan

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