Shared Materials Library

2012 National Training Case Sharing Presentation by OH Project - The Case of the Negative Accrual, includes benefit calculation worksheet.

2012 National Training Materials - Presentation by Rebecca Davis on Actuarial Adjustments, Includes Material Handouts (Contilli Case, Pender Case, Revenue Ruling, PRC Letter to IRS and Response)

Client applied for his pension late,at age 70, due to his inability to locate the entity responsible for payment of his benefits. Plan had been terminated as a standard termination, and client's benefit was payable through a group annuity with Genworth. Genworth told client that it would only pay him prospectively from his application date. We argued that this would constitute a forfeiture, prohibited by Section 206(a) of ERISA, and that the insurance company had to pay benefits retroactive to Normal Retirement Age. A month after filing, we received notice from Genworth's legal department that it would, in fact, pay the client retroactive to age 65.

General template for a standard affidavit attesting to the fact that participant has not received payment from the plan.

Authorization and appointment of representative form.

closing letter explaining benefit calcuation

Form provided to client to fill out with important information; name, age, place and duration of employment, union membership info, etc.

Client data form that requests important information about the client and the client's former spouse.

Client data form that asks for important information about client and client's deceased spouse, the plan participant.

We were representing the widow of a participant who had received a single-life benefit. We had successfully argued that the QJSA waiver was defective and ineffective, and the plan agreed that it needed to pay her the survivor benefit. It sought, however, to offset her benefit by the amounts her husband had been overpaid. This memo argues that a recovery against the surviving spouse is not permitted under those circumstances.