Estate and Elder Law

Recent Posts

Gabelman v. Sher: Defining a "Plan" Under ERISA
Posted on 11 Jun 2012 by Barry L. Salkin

What is a "plan" under ERISA? In this Analysis, Barry L. Salkin of Olshan Grundman Frome Rosenzweig & Wolosky LLP addresses this question and discusses Gabelman v. Sher, 2012 U.S. Dist. LEXIS 40334 (March 23, 2012) [ enhanced version available... Read More

Williams Mullen: Retirement Plans’ Fiduciaries Are Found Liable to Plans for $36.9 Million: Tussey v. ABB, Inc.
Posted on 4 May 2012 by Williams Mullen

BY: MARK S. THOMAS & ROBERT W. SHAW In Tussey v. ABB, Inc. , No. 2:06-cv-04305 (Western District of Missouri, March 31, 2012) [ enhanced version available to lexis.com subscribers ], a class action case brought by present and former employees of... Read More

Williams Mullen: Corporate Spin-Off and a New Retirement Plan Did Not Violate Employees’ Rights Under ERISA: Nauman v. Abbott Laboratories
Posted on 22 Feb 2012 by Williams Mullen

BY: MARK S. THOMAS & ROBERT W. SHAW The U. S. Court of Appeals for the Seventh Circuit has affirmed [ enhanced version available to lexis.com subscribers ] a trial judgment against a class of former employees of Abbott Laboratories ("Abbott"... Read More

Uniformity argument fails despite income tax on employee 401(k) contributions but not on employer 401(k) contributions (Pa. Commw. Ct. Dec. 16, 2010)
Posted on 5 Jan 2011 by LexisNexis Estate and Elder Law Community Staff

In Boguslavsky v. N. Pocono Sch. Dist. , 2010 Pa. Commw. LEXIS 677 (Pa. Commw. Ct. Dec. 16, 2010) [ enhanced version available to lexis.com subscribers / unenhanced version available from lexisONE Free Case Law ], a taxpayer's complaint against a... Read More

Williams Mullen: Retirement Plans’ Fiduciaries Are Found Liable to Plans for $36.9 Million: Tussey v. ABB, Inc.
Posted on 4 May 2012 by Williams Mullen

BY: MARK S. THOMAS & ROBERT W. SHAW In Tussey v. ABB, Inc. , No. 2:06-cv-04305 (Western District of Missouri, March 31, 2012) [ enhanced version available to lexis.com subscribers ], a class action case brought by present and former employees of... Read More

Year-End Tax Planning Tips
Posted on 14 Dec 2011 by Sandra L. Smith

With the holidays upon us, it's time to do some planning that can help reduce your tax bill this year. Contributing to your retirement plan is a fast and easy way to cut your taxes, while building your nest egg. The federal limit for 401(k) contributions... Read More

Stretching out your Retirement Plan
Posted on 22 Jul 2010 by Randy Spiro

What happens to a retirement account or IRA after the participant's death? The capital gain (profit) in most assets is forgiven when the owner dies because the inheritor receiving a new cost or basis equal to the value of the asset on the old owner's... Read More

Ballard Spahr LLP: Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity
Posted on 8 Jan 2013 by Ballard Spahr LLP

By Brian M. Pinheiro and Josh Bobrin The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform "in-plan" conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined... Read More

Williams Mullen: Retirement Plan Plaintiffs Were Not Required To Exhaust Administrative Remedies Before Filing Their Class Action
Posted on 26 Feb 2013 by Williams Mullen

The Second Circuit has held that a putative class of ERISA plaintiffs was not required to exhaust a plan's administrative remedies prior to filing claims for a redetermination of future retirement benefits and alleged irregularities in plan amendments... Read More

Year-End Tax Planning Tips
Posted on 14 Dec 2011 by Sandra L. Smith

With the holidays upon us, it's time to do some planning that can help reduce your tax bill this year. Contributing to your retirement plan is a fast and easy way to cut your taxes, while building your nest egg. The federal limit for 401(k) contributions... Read More

Gabelman v. Sher: Defining a "Plan" Under ERISA
Posted on 11 Jun 2012 by Barry L. Salkin

What is a "plan" under ERISA? In this Analysis, Barry L. Salkin of Olshan Grundman Frome Rosenzweig & Wolosky LLP addresses this question and discusses Gabelman v. Sher, 2012 U.S. Dist. LEXIS 40334 (March 23, 2012) [ enhanced version available... Read More

Williams Mullen: Corporate Spin-Off and a New Retirement Plan Did Not Violate Employees’ Rights Under ERISA: Nauman v. Abbott Laboratories
Posted on 22 Feb 2012 by Williams Mullen

BY: MARK S. THOMAS & ROBERT W. SHAW The U. S. Court of Appeals for the Seventh Circuit has affirmed [ enhanced version available to lexis.com subscribers ] a trial judgment against a class of former employees of Abbott Laboratories ("Abbott"... Read More