1999 Articles

401(k) plans in mergers and acquisitions By Michael J. Pavlicek May 1999 The continuing stream of business mergers and acquisitions along with the popularity of Internal Revenue Code ("code") section 401(k) plans have resulted in many employers seeking advice regarding their own 401(k) plans or those of an acquired company in the context of a business acquisition or disposition.

Correcting Plan Qualification Defects October 1999

Current employee benefits case law developments By Kevin J. Richter September 1999 The following article is a compilation of recent case law developments in the area of employee benefits law to allow the practitioner to stay abreast of current events.

Employee benefits due diligence checklist— Document request list May 1999 The purpose of this document request list is to provide a general overview of the employee benefits due diligence that should be reviewed in the course of a transaction.

The fate of summary judgment and discovery in ERISA benefit-claim litigation: Wilkins v. Baptist Healthcare Systems, Inc., 150 F.3d 609 (6th Cir. 1998) By Mark A. Casciari & Ian H. Morrison September 1999 Departing from years of accepted practice, the United States Court of Appeals for the Sixth Circuit in Wilkins v. Baptist Healthcare Systems, Inc., 150 F.3d 609 (6th Cir. 1998), rejected summary judgment as a procedural device for adjudicating ERISA § 502(a)(1)(B) claims for benefits.

Final and proposed COBRA regulations By Robert F. Simon April 1999 These materials were first presented to the Chicago Bar Association, Employee Benefits Division, on March 19, 1999.

Geissal v. Moore Medical Corp.—The Supreme Court resolves dual coverage issue By Thomas J. Piskorski, Kathleen R. Schwappach, & Ana M. Flynn April 1999 COBRA, the federal law governing the continuation of medical benefit coverage, has produced a substantial amount of litigation.

IRS expands its programs available to correct defects in qualified plans By Steven Lifson October 1999 Over the years, the Internal Revenue Service ("IRS") has initiated a number of voluntary remedial programs designed to encourage employers that sponsor tax-qualified plans to correct defects in plan documents and errors in the administration of plans.

Sample initial COBRA notice April 1999 This letter is to inform you of your rights under the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended ("COBRA"), to continue your employer-provided group health insurance coverage if you, your spouse, or a dependent child lose coverage because of a qualifying event.

To our readers October 1999 The first issue of the 1999-2000 edition of the Employee Benefits Newsletter addresses the topic of IRS compliance programs.

To our readers September 1999 The theme of this issue of the Employee Benefits Newsletter addresses the topic of employee benefits litigation.

To our readers May 1999 The second of our four "theme" issues addresses the topic of health care continuation rights under the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA").

To our readers May 1999 The third of our four "theme" issues addresses the topic of employee benefits in business transactions, such as mergers, acquisitions and divestitures.

To our readers April 1999 The second of our four "theme" issues addresses the topic of health care continuation rights under the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA").