Category: Uncategorized

In the last two years, the IRS has issued several pieces of guidance regarding the correction of deferred compensation arrangements that violate the requirements of Code Section 409A.

Starting in 2014, larger employers (generally, those with 50 or more employees) may face “shared responsibility” penalties if any of their “full-time” employees receive subsidized health coverage through an “Affordable Insurance Exchange.”

“Grandfathered” health plans that have not undergone significant changes since the Patient Protection and Affordable Care Act (PPACA) was enacted in March 2010 will once again have to assess whether the plan can and/or should try to retain such status for 2013.

In this case, sponsors of defined benefit pension plans received the funding relief they had sought, but only because the added tax revenues will help pay for transportation projects and prevent student-loan interest rates from doubling.

In some ways, the Ninth Circuit’s recent decision in Skinner v. Northrop Grumman Retirement Plan B is a garden-variety example of a classic fact pattern: The terms of a summary plan description (SPD) promise better benefits than the plan document it su…

Medical loss ratio (MLR) rebates are due in August, which means employers should plan how they will handle any rebates they may receive.

Sponsors of 401(k) plans often fail to make the proper employer matching contribution called for under the terms of the plan document. Although there are any number of causes for this failure, a common one involves the timing of matching contributions.

After more than four years of regulatory starts and stops, plus the threat of a legislative solution, two separate sets of fee disclosure regulations issued by the Department of Labor (DOL) will finally become effective this summer. These regulations w…

The health care reform bill created an institute that is charged with advancing research into comparative clinical effectiveness. To fund this institute, the law imposes a fee on both insured and self-funded health plans for the seven-year period from …

The IRS has clarified that the $2,500 limit for health FSAs under the health care reform law does not apply for plan years beginning before 2013.