Tag Archives: Defined Benefit Plans

Recent Case Illustrates Importance of Careful Plan Drafting

by Seth Safra and Jonathan Goldberg A recent appellate court decision, Cottillion v. United Refining Co. et al. (3d Cir. Mar. 18, 2015), is a good reminder of the high cost that a drafting error can have for a plan’s sponsor.  Although courts have recognized a “scrivener’s error” doctrine, the bar for establishing a scrivener’s error … Continue Reading

Supreme Court Ruling on Agency Flip-Flopping Affects Rules for Benefit Plans

A recent Supreme Court decision, Perez v. Mortgage Bankers Ass’n, highlights two important points about the authority of the U.S. Department of Labor, IRS, and other administrative agencies to interpret rules: U.S. courts will generally follow administrative interpretations of statutes and an agency’s regulations, except in rare circumstances. This deference extends to “sub-regulatory” guidance, like … Continue Reading
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