Plan administrator not required to investigate state court's application of state law in issuing domestic relations order
Article Abstract:
The US 7th Circuit Court of Appeals in Blue v. UAL Corp. held that ERISA plan administrators are prohibited from considering parol evidence to determine whether state courts have followed state law when issuing domestic relations orders. Plan administrators must take such orders on their face when determining whether a qualified domestic relations order was issued. The correct ruling allows for continued efficient and uniform administration of ERISA plans.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1999
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Employer's reimbursement of disability premiums does not create an ERISA plan
Article Abstract:
The US 1st Circuit Court of Appeals in New England Mutual Life Insurance Co. v. Baig held that premium reimbursement by an employer of premiums paid by an employee on a disability insurance policy did not result in an ERISA plan. Group coverage, direct employer-paid premiums, and the proper contractual relationship did not exist.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1999
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EGTRRA requires immediate decisions by s. 403(b) and s. 457(b) plan sponsors
Article Abstract:
The author outlines opportunities available to tax-exempt and government employers under the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to employee salary reduction retirement savings plans. Topics include rollovers, catch-up contributions, and new distribution rules.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2001
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