Patrick Ryan

Patrick Ryan

McDermott Will & Emery

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Supreme Court to Review Application of ERISA’s Six-Year Statute of Limitations in Tibble v. Edison Int’l.

On October 2, 2014, the Supreme Court of the United States granted the plaintiffs’ petition for a writ of certiorari in Tibble v. Edison International to answer “Whether a claim that [Employee Retirement Income Security Act]...more

10/8/2014 - Certiorari Corporate Counsel ERISA Fiduciary Duty Mutual Funds Popular SCOTUS Statute of Limitations

Senate Unanimously Approves Bill Modifying ERISA Section 4062(e)

On September 16, 2014, the United States Senate unanimously approved Senate Bill 2511, which would amend Section 4062(e) of the Employee Retirement Income Security Act of 1974, as amended (ERISA), to clarify the definition of...more

10/1/2014 - Amended Legislation Benefit Plan Sponsors Employer Liability Issues ERISA Pending Legislation

PBGC Announces 2014 Moratorium on ERISA Section 4062(e) Enforcement Actions

On July 8, 2014, the Pension Benefit Guaranty Corporation (PBGC) issued a press release announcing a moratorium on its enforcement of Employee Retirement Income Security Act of 1974(ERISA) Section 4062(e) through the end of...more

7/11/2014 - Enforcement ERISA Moratorium PBGC

New IRS Program for Delinquent Form 5500 Filers of Non-ERISA Plans

The Internal Revenue Service recently established a one-year pilot program that provides plan administrators and plan sponsors of certain non-ERISA and foreign plans subject to the annual Form 5500 reporting requirements...more

6/3/2014 - Benefit Plan Sponsors ERISA Form 5500 IRC IRS Plan Administrators Reporting Requirements

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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