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National Education Association Retirement Plan Gets Schooled On Withdrawal Liability Interest Rate Assumptions

Seyfarth Synopsis: Another court has found that actuaries who set discount rates for withdrawal liability purposes that are not based upon their “best estimate of anticipated experience” for investments under the plan—in...more

Special Financial Assistance Is Good News For Fund Participating Employers, But Is Not A Free Exit Pass

Seyfarth Synopsis: The billions of taxpayer dollars now flowing out to financially troubled multiemployer plans is good news for those plans, their contributing employers, and plan participants. That said, it is not a “get...more

PBGC Addresses Withdrawal Liability Assumptions For First Time In New Proposed Rule

Seyfarth Synopsis: On October 14, 2022, the Pension Benefit Guaranty Corporation (“PBGC”) published its proposed rule under ERISA Section 4213 (the “Proposed Rule”), which sets forth for the first time the agency’s guidance...more

Big Changes For Employers Participating in Multiemployer Plans

Seyfarth Synopsis: Contributing employers to multiemployer pension plans have seen some big developments in July. The PBGC released its new Final Rule on Special Financial Assistance on July 8, 2022, which will help...more

PBGC Issues Much Anticipated Interim Final Rule on Special Financial Assistance Under American Rescue Plan Act

Seyfarth Synopsis: On July 9, 2021, the PBGC issued its interim final rule on ARPA’s Special Financial Assistance Program for financially troubled multiemployer pension plans. The new regulations provide guidance on the...more

Multiemployer Pension Reform Ruled Eligible For The COVID Relief Act

Seyfarth Synopsis: On Monday, the Senate Parliamentarian ruled that the multiemployer pension plan bailout provisions in the $1.9 trillion American Rescue Plan (a.k.a. the latest COVID-19 relief bill) would be eligible for a...more

Parliamentarian To Decide Fate Of Multiemployer Pension Reform In The COVID Relief Act

Seyfarth Synopsis: If the Senate Parliamentarian blesses it, the $1.9 trillion American Rescue Plan (a.k.a. the latest COVID-19 relief bill) may include multiemployer pension relief that would provide underfunded...more

How to Minimize Judicial Review of ERISA Fiduciary Decisions

Seyfarth Synopsis:  The courts have stated that their review of fiduciary decisions is both exacting and deferential.  A recent decision from the Court of Appeals for the Seventh Circuit offers help to ERISA benefit...more

How COBRA Got Her Groove Back: Old Law Gets New Focus From DOL, Class Action Plaintiffs’ Attorneys

Synopsis: After falling out of favor post-Affordable Care Act, when Health Insurance Marketplace coverage became a far more attractive post-termination health coverage alternative, everyone is once again talking about COBRA...more

COVID-19 Furloughs and Layoffs: Are you triggering pension fund withdrawal liability?

Seyfarth Synopsis: In these uncertain economic times, temporary furloughs and longer-term layoffs have become the norm.  One concern expressed by numerous unionized employers contributing to multiemployer pension plans is...more

Out Of Network Provider’s Claim Against Health Insurer Avoids ERISA Preemption

Seyfarth Synopsis: A provider that is not seeking benefits based upon an assignment of a patient’s claims under ERISA but instead is pursuing state law claims based solely on agreements and representations made directly by...more

Sixth Circuit Follows Ordinary Principles Of Contract Law To Find Whirlpool Is Not Obligated To Provide Lifetime Retiree...

Seyfarth Synopsis: Over the last several years, the law governing disputes on lifetime retiree health benefits in the Sixth Circuit has had many twists and turns....more

ERISA University Excessive Fee Cases Take Another Hit

Seyfarth Synopsis: Excessive fee complaint dismissed because the diverse selection of funds available to plan participants negates any claim that Defendants breached their duties of prudence simply because cheaper funds were...more

PPA Trumps Just Born’s NLRA Right To Unilaterally Implement Pension Proposal

Seyfarth Synopsis: While an employer can bargain to impasse and exit a critical status multiemployer pension fund, under the Pension Protection Act it cannot bargain to impasse and implement a proposal that would have it...more

The Supreme Court Says Goodbye to the Yard-Man Inference Again and Reaffirms Ordinary Principles of Contract Law Apply When...

Seyfarth Synopsis: Disputes over lifetime retiree health benefits for union retirees may become a memory of the past. For the second time in three years, the Supreme Court confirms that collective bargaining agreements must...more

Central District Of California Finds No ERISA Preemption Where Determination Of Benefits At Termination Is Non-Discretionary

Seyfarth Synopsis: Claims for benefits at termination may proceed as a breach of contract claim in state court, and avoid ERISA preemption, where the calculations are individualized, straightforward and do not implicate an...more

Timing is Everything: Tenth Circuit Overturns Insurer’s Disability Decision as Arbitrary and Capricious

Even when a claims administrator approves a claim for disability benefits, its job is not done. That principle was again demonstrated in the recent case Owings v. United of Omaha Life Insurance Co., No. 16-3128 (10th Cir....more

Seventh Circuit Does The Math and Sides with Plan Administrator in Pension Calculation Dispute

On Wednesday, March 16, the Seventh Circuit inspired a collective sigh of relief among actuaries and plan administrators everywhere. In Cocker v. Terminal Railroad Association of St. Louis Pension Plan for Nonschedule...more

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