Williams Mullen: Matching Contribution Feature Subjects 403(b) Plan to ERISA

BY: CATHERINE M. MARRIOTT & NONA K. MASSENGILL Tax-exempt entities that sponsor IRC Section 403(b) plans typically operate their plans to avoid the application of ERISA. ERISA will not apply if the plan can satisfy a safe harbor exemption. Central to the safe harbor is limited employer involvement...

Williams Mullen: McCravy v. Metropolitan Life Insurance Co.: Recognizing A Broader Scope for ERISA’s Equitable Remedies

BY: MARK S. THOMAS & ROBERT W. SHAW The Fourth Circuit has reversed an earlier position and now recognizes a broader scope for equitable remedies available to ERISA plaintiffs following the U. S. Supreme Court's decision in CIGNA Corp. v. Amara , 131 S. Ct. 1866 (2011) [ enhanced version available...