Partial terminations: time for a further look

Article Abstract:

A pension plan has undergone a partial termination according to IRC 411(d)(3) if a group of employees previously covered is excluded or if a plan has been amended so as to adversely affect the vesting rights of employees. The post-ERISA rule states that a partial termination has taken place when the possibility of reversion is created because of stoppage or reduction of benefit accrual. Fiduciaries and plan managers must remember that the only safe course in partial terminations is to obtain a determination letter from the IRS, since a mistake on their part could result in plan disqualification.

Pension funds, Pension fund termination

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Legislative and judicial efforts to mandate parity between health care and disability income benefits for physical and mental illnesses

Article Abstract:

Efforts are being made at the state and federal levels to require parity of coverage for mental and physical illnesses in health care and disability income benefits. The Mental Health Parity Act of 1996 establishes only modest requirements, but pressure for further federal legislation is likely to increase. Litigation has not been successful under existing laws. Parity laws have been enacted in 18 states, but their effect is limited because of preemption under the Employee Retirement Income Security Act (ERISA).

United States, Political aspects, Health insurance, Mental illness, Mental disorders, Disability insurance, states

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