Susan Katz Hoffman

Susan Katz Hoffman

Littler

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"CRomnibus" Spending Bill Makes Significant Changes to Law Governing Multiemployer Pension Plans

The Multiemployer Pension Reform Act of 2014, part of the trillion-dollar government funding legislation (the so-called "CRomnibus" bill) approved by the House of Representatives on December 11, the Senate on December 13,...more

12/18/2014 - Appropriations Bill Multiemployer Plan Pensions

Treasury Department Issues Guidance on Application of Same-Sex Marriage Ruling to Retirement Plans

On April 4, 2014, the Department of the Treasury issued its long-awaited supplemental guidance on when and how tax-qualified retirement plans (including 401(k) plans) must comply with Windsor v. United States, in which the...more

4/9/2014 - 401k Marriage Retirement Plan Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Federal Court Rules that Virginia's Laws Barring Same-Sex Marriage are Unconstitutional

On February 13, 2014, in Bostic v. Rainey, Judge Arenda L. Wright Allen of the U.S. District Court for the Eastern District of Virginia ruled that any Virginia laws banning same-sex marriage or prohibiting recognition of...more

2/20/2014 - Equal Protection Fourteenth Amendment Marriage Marriage Equality Same-Sex Marriage

U.S. Supreme Court Holds that ERISA Plan Can Enforce Contractual Limitations Provision to Bar Benefit Claim Lawsuit

The U.S. Supreme Court in Heimeshoff v. Hartford Life & Accident Insurance Co. et al. resolved a split among the circuits when it held that a contractual limitations clause in an ERISA-governed long-term disability benefits...more

12/18/2013 - Disability Disability Benefits Employee Benefits ERISA Heimeshoff v. Hartford Life & Accident Insurance Co. SCOTUS Statute of Limitations

IRS Provides FICA Reporting, Withholding, and Other Guidance Regarding Married Same-Sex Couples

Until the United States Supreme Court decision in United States v. Windsor, 570 U.S. ___ (2013), the Defense of Marriage Act (DOMA) required employers providing subsidized benefits to same-sex spouses and domestic...more

10/8/2013 - DOMA FICA Taxes IRS Marriage Same-Sex Marriage SCOTUS US v Windsor Withholding Requirements

First Circuit Finds Private Equity Partnerships Can be Liable for Employer's Withdrawal Liability

On July 24, 2013, the U.S. Court of Appeals for the First Circuit reversed a Massachusetts district court in a widely-watched case addressing whether private equity partnerships are "trades or businesses" for purposes of...more

7/29/2013 - ERISA Investment Portfolios Multiemployer Plan Pensions Private Equity Sun Capital Partners Withdrawal Liability

Same-Sex Marriages and Benefit Plans After Windsor

On June 26, 2013, the Supreme Court issued its long-awaited decision in Windsor v. United States, No. 12-307. The Court ruled (in a 5-4 decision) that the section of the Defense of Marriage Act (DOMA) that required federal...more

7/10/2013 - 401k Civil Unions Divorce DOMA Domestic Partnership Employee Benefits ERISA Healthcare Life Insurance Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage US v Windsor

Tenth Circuit is First Circuit to Determine Remedies for Violation of ERISA Section 204(h) Notice Requirements

The transition of many companies from using traditional "final average pay" plans to "cash balance" pension plans in the last two decades has created significant employee discontent, and therefore substantial litigation. ...more

7/8/2013 - ADEA Age Discrimination ERISA Health Insurance Policy Violations Remedies Retirement Retirement Plan

Supreme Court Decides the Fate of Same-Sex Marriages

On June 26, 2013, the Supreme Court issued its long-awaited decisions in two same-sex marriage cases. In Hollingsworth v. Perry, No. 12-144, the Court ruled that the proponents of a popular voter initiative that reversed...more

6/28/2013 - Discrimination DOMA Due Process Employee Benefits Equal Protection ERISA Estate Tax FMLA Hollingsworth v Perry Proposition 8 Same-Sex Marriage SCOTUS Sexual Orientation Discrimination Standing US v Windsor

Supreme Court Holds Federal Law Preempts State Law Allowing Litigation Over Proceeds of Federal Life Insurance Policy

Recently, in Hillman v. Maretta, the Supreme Court of the United States affirmed a Virginia Supreme Court ruling that held that federal law preempts a state law that allowed a deceased federal employee’s spouse to sue a...more

6/21/2013 - Beneficiaries FEGLIA Life Insurance Preemption SCOTUS Surviving Spouse

A Guide to Employee Benefits Administration and Leaves of Absence

Laws Providing Leaves of Absence - Family and Medical Leave Act (FMLA) - The FMLA, as relevant here, requires covered employers to provide eligible employees up to 12 weeks of unpaid leave due to a serious...more

11/26/2012 - ADA COBRA EAP EPCRS ERISA Flexible Spending Accounts FMLA HRA HSA Section 409A USERRA

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