A summary of the anti-cutback rule
By Patrick M. Colgan
Employee Benefits,
February 2014
A brief overview of some of the components that have been included in a court’s analysis of the anti-cutback rule including examples of that analysis.
Military leave laws’ impact on defined contribution and defined benefit plans
By Patrick M. Colgan
Employee Benefits,
March 2012
USERRA (Uniformed Services Employment and Reemployments Rights Act and the HEART Act (Hero Earnings Assistance Relief Tax Act) created some additional protections on service members’ employee benefits. The employee benefit protections, specifically those impacting defined benefit and defined contribution plans, are the focus of this article.
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