Angela Bohmann

Angela Bohmann

Stinson Leonard Street

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Plan Administrators Have Discretion to Round

Cash balance plans often provide a pay credit and an interest credit in determining a participant’s accrued benefit. The pay credit is often a percentage of compensation. The interest credit is established in the plan and can...more

12/18/2014 - Benefit Plan Sponsors ERISA Rounding

Undocumented Worker Can Cause Health Plan Problems

Employers know that since the 1980s they have been required to check the lawful work status of employees that they hire through the I-9 process. Employers also know that Immigration and Customs Enforcement (ICE) can audit...more

12/9/2014 - Audits DOL Employer Liability Issues I-9 ICE Popular Undocumented Immigrants

EEOC Challenges Honeywell’s Wellness Program

The EEOC recently sued Honeywell International, Inc., claiming that Honeywell’s wellness program violated the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA). Although the EEOC...more

12/4/2014 - ADA EEOC Employer Liability Issues Enforcement Actions GINA Honeywell International Wellness Programs

Attention All You Procrastinators!

The Centers for Medicare and Medicaid Services (CMS) has postponed to 11:59 pm on December 5, 2014, the deadline for health insurance issuers and self funded plans to submit their annual enrollment count for the transitional...more

11/18/2014 - CMS Deadlines Enrollment Health Insurance Reporting Requirements

Penalty for Employer Missed COBRA Notice Affirmed

Almost two years ago I blogged about a federal district court decision from Alabama that imposed a penalty of $37,950 ($75 a day) on an employer that failed to provide a COBRA notice for a dental plan to a former employee....more

9/18/2014 - COBRA Employee Benefits Employer Liability Issues

Employers Should Monitor Closely Group Term Life Insurance Enrollments

Many employers offer group term life insurance, including supplemental life. Often an employee who wants to buy coverage above a particular level after an initial open enrollment period must show evidence of insurability....more

8/28/2014 - Corporate Counsel Employee Benefits Employer Liability Issues Life Insurance Open Enrollment Popular

Failure to Cover Applied Behavior Analysis for Autism Spectrum Disorder Violates Federal Mental Health Parity Law

Parents have searched for effective therapies for children with autism spectrum disorder. One therapy that has shown promise, at least for some children, is applied behavior analysis (“ABA”), which is an intensive behavioral...more

8/25/2014 - Employer Group Health Plans Health Insurance Mental Health

Governments May Be Exempt From ERISA, But They Are Not Exempt From Securities Laws

ERISA lawyers know that employee benefit plans offered by state and local governments to their employees are not subject to ERISA, the federal law that generally governs benefit plans of private employers. However, other...more

8/22/2014 - Employee Benefits ERISA Securities State and Local Government

Oral COBRA Notice OK?

In a recent District Court opinion, a judge dismissed a COBRA claim against an employer based on the oral notice the employer gave a former employee of her right to continue coverage under COBRA. The court said that the...more

8/22/2014 - COBRA Employer Liability Issues Former Employee Notice Requirements Oral Communications

What Should the Trustee of a Private ESOP Do?

The Department of Labor (DOL) recently entered into an agreement with GreatBanc Trust Company settling claims relating to its service as trustee of an employee stock ownership plan (ESOP) holding stock of a private company....more

7/17/2014 - Appraisal Business Valuations DOL ESOP Fiduciary Duty Fiduciary Liability GreatBanc Settlement Trustees Valuation

Executive Briefing - May 2014

In This Issue: - ADA Reasonable Accommodation Requests: Avoid Rigid Policies and Consider Technology - IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses - OSHA to Refer Untimely...more

6/13/2014 - ADA Chief Compliance Officers Compliance Disability Employee Benefits Employee Rights IRS Marriage NLRA NLRB OSHA Qualified Health Plans Reasonable Accommodation Same-Sex Marriage

IRS Issues Guidance on Qualified Plan Amendments Regarding Same Sex Spouses

Employers have been considering the impact on benefit programs, including the qualified retirement plans, of the U.S. Supreme Court’s decision recognizing the validity of same sex marriages. In September, 2013, the IRS issued...more

6/12/2014 - DOMA Employee Benefits IRS Marriage Qualified Health Plans Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

It is Always Good to Follow the Plan’s Claims Procedure in Denying a Claim – Part 2

Some months ago I blogged about an Eighth Circuit Court of Appeals decision involving high ranking executives participating in a company’s long term incentive plan where the executives won their suit under the plan, at least...more

6/10/2014 - Benefit Plan Sponsors Claims Procedures Compensation Committee Employer Liability Issues

Welfare Benefit Plan Might Not Be Required To Cover Same Sex Spouses

Much has been written about the impact of the Supreme Court’s decision last term declaring unconstitutional the provision of the Defense of Marriage Act (DOMA) that required federal law not to recognize same sex marriages....more

5/16/2014 - DOMA Employee Benefits Health and Welfare Plans Same-Sex Marriage SCOTUS US v Windsor

Can A Failure To Hire Violate ERISA?

A recent decision of the federal district court for the southern district of Ohio raises interesting questions under Employee Retirement Income Security Act of 1974 (ERISA) that might also affect employer liability under the...more

5/14/2014 - ADA Affordable Care Act Age Discrimination Disability Discrimination Employee Rights Employer Group Health Plans Employer Liability Issues ERISA Full-Time Employees Hiring & Firing

QDROs For Unmarried Cohabitants?

Sponsors of qualified retirement plans know that, generally speaking, plan benefits cannot be taken from a participant through legal process or otherwise be assigned to anyone other than the participant. There is an exception...more

5/12/2014 - Cohabitation Agreements Dependents Divorce IRS Marital Assets Multiemployer Plan QDRO Qualified Retirement Plans

Even A Tax Lawyer Can Get The IRA Rollover Rules Wrong – Part 3

I blogged recently about a tax court case in which a tax attorney failed to follow the strict rules for IRA rollovers and wound up with a large tax bill. I made the point in the blog that the position taken by the tax...more

5/7/2014

Government Publications On 401(k) Plans May Be Of Interest

The IRS and Department of Labor issue a number of publications on different topics, including 401(k) plans. The IRS has posted on its website a couple of jointly issued publications directed at small employers who sponsor or...more

5/1/2014 - 401k IRS

Even A Tax Lawyer Can Get The IRA Rollover Rules Wrong – Part 2

I blogged recently about a tax court decision where a tax lawyer flubbed an IRA rollover, resulting in adverse tax consequences to him and his wife. An interesting aspect of the case – but one not mentioned in the decision –...more

4/1/2014 - IRA IRA Rollovers IRS

IRS Wins One At Supreme Court: Severance Pay Is Subject To FICA Tax

I blogged about the Quality Stores decision which at the district court and court of appeals levels held that certain severance payments were not subject to FICA (Social Security) taxes. The IRS had challenged the employer in...more

4/1/2014 - FICA Taxes Quality Stores SCOTUS Severance Pay Unemployment Benefits

Another Way To Become Personally Liable To A Multiemployer Plan

I have blogged in the past about individuals and businesses that are not signatories to a collective bargaining agreement being found liable for withdrawal liability imposed by multiemployer pension plans (plans jointly...more

3/26/2014 - Breach of Duty Delinquent Contributions Employer Liability Issues ERISA Fiduciary Duty Multi-Employer Pensions Retirement Plan

ACA Pay Or Play: Is Your Dependent Coverage Compliant?

Now that the IRS has issued final regulations under Section 4980H, the so-called “pay or play” provision of the Affordable Care Act, employers are deciding how to determine whether employees are full-time (30 hours or more a...more

3/25/2014 - Affordable Care Act Dependent Coverage Foster Children Full-Time Employees Health Insurance IRS Minimum Essential Coverage Pay or Play Penalties Stepchildren

Even A Tax Lawyer Can Get The IRA Rollover Rules Wrong

Individuals are permitted to roll over amounts in one IRA to another IRA only once in a 12 month period. The rollover must be completed within 60 days. ...more

2/13/2014 - IRA IRA Rollovers IRS

Gas Prices Must Be Going Down

Every year the IRS issues optional standard mileage rates that can be used by taxpayers to calculate the deductible cost of operating an automobile for business, charitable, medical or moving purposes. Many employers...more

12/10/2013 - IRS Mileage Reimbursement

Another Reason To Be Careful If ROBS Is Your Business Financing Strategy

I blogged earlier this year about a tax court decision in which taxpayers used assets in their IRA to finance a new business in a structure sometimes known as ROBS or Rollover for Business Startups. Unfortunately, because of...more

11/21/2013 - Income Taxes IRA ROBS Startups Tax Liability

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