In this issue:
- Will Section 510 of ERISA Restrict Workforce Structuring under the Affordable Care Act?
- A New Threat to Sponsors and Fiduciaries: Equitable Remedies After Amara
- First ERISA Decision...more
In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more
On August 29, 2013, the Treasury Department ("Treasury") and Internal Revenue Service ("IRS") jointly issued guidance in Revenue Ruling 2013-17, 2013-38 IRB, and two accompanying sets of Frequently Asked Questions (together,...more
In reaction to employers' concerns about the many difficulties posed in efforts to comply with the Employer Mandate provisions of the Affordable Care Act ("ACA"), the Obama administration ("Administration") announced late...more
On January 25, 2013, the Health Insurance Portability and Accountability Act ("HIPAA") regulations (the "Omnibus Rule") implementing the statutory amendments under the Health Information Technology for Economic and Clinical...more