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EIA: Pensions and Benefits  Category

   
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Government Accounting - Accounting Issues in Pensions and Other Postemployment Benefits (PDF)

Government Accounting - Accounting Issues in Pensions and Other Postemployment Benefits (PDF)

Details the important field of governmental accounting for pensions and other postemployment benefits, updates the area, and discusses the most recent significant updates in the field.

$57.00
Kammerer v. The Motion Picture Industry Pension Plan, 51 E.B.C. 1297 (S.D.N.Y. 2011), aff'd, 2012 U.S. App. LEXIS 13541 (2d Cir. July 3, 2012): Calculating a Ratable Share when ERISA Plan Does Not Define a Full Year of Participation (PDF)

Kammerer v. The Motion Picture Industry Pension Plan, 51 E.B.C. 1297 (S.D.N.Y. 2011), aff'd, 2012 U.S. App. LEXIS 13541 (2d Cir. July 3, 2012): Calculating a Ratable Share when ERISA Plan Does Not Define a Full Year of Participation (PDF)

What happens if an ERISA plan fails to define a full year of participation? What is a ratable share for part-time employees?

$57.00
Milgram v. Orthopedic Assocs. Defined Contribution Pension Plan, 662 F.3d 187 (2d Cir. 2011) (PDF)

Milgram v. Orthopedic Assocs. Defined Contribution Pension Plan, 662 F.3d 187 (2d Cir. 2011) (PDF)

Do ERISA and the IRC prohibit enforcement of a money judgment against a defined contribution plan?

$57.00
Pension and Postretirement Benefit Accounting (PDF)

Pension and Postretirement Benefit Accounting (PDF)

Provides an explanation of the basic types of pension and postretirement benefits and the differences in risks and obligations incurred by employers.

$57.00
Second Circuit Upholds Discretion of District Court to Apply Five-Factors Test in Awarding Attorneys' Fees in ERISA Litigation even After Hardt (PDF)

Second Circuit Upholds Discretion of District Court to Apply Five-Factors Test in Awarding Attorneys' Fees in ERISA Litigation even After Hardt (PDF)

With respect to the exercise of discretion to award attorneys' fees under ERISA, what is the impact of the United States Supreme Court's decision in Hardt, rejecting the prevailing party requirement, on a district court in the Second Circuit's application of the five-factors test?

$57.00
 
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