Tag Archives: preemption

Seventh Circuit Holds that ERISA does not Preempt State “Slayer Statute”

We turn once again to the sad and difficult task that plan administrators face when distributing the benefits of a participant who has been murdered by his or her designated beneficiary. Sad for obvious reasons.  Difficult because ERISA and state […]

Posted in ERISA Litigation, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Tagged , , , , | Leave a comment

Florida Stamp Tax

If your 401(k) plan maintains a participant loan program, you may discover that you have compliance concerns thanks to a relatively obscure Florida tax statue.  Under its revenue laws, Florida imposes a document tax on loan transactions that are made, […]

Posted in Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Tagged , , , , , | 4 Comments

Does an ERISA Plan Exist?

This mixed question of fact and law has perplexed courts perhaps as much as it has confused benefits managers in corporations across the nation.  However, for employers operating within the jurisdiction of the Eighth Circuit Court of Appeals (AR, IA, […]

Posted in Employment Agreements, ERISA Litigation, Legal Updates, Plan Administration and Compliance, Severance Agreements | Tagged , , , | Leave a comment