Anita Costello Greer

Anita Costello Greer

Hodgson Russ LLP

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Latest Publications


Employee Benefits Developments - May 2016

Agencies Issue New FAQs on the Affordable Care Act.The Departments of Labor, Health and Human Services, and the Treasury (the agencies) issued another set of frequently asked questions (FAQs) regarding the implementation of...more

5/27/2016 - Affordable Care Act Cancer Clinical Trials Cost-Sharing DOL Employee Benefits Employer Group Health Plans ERISA Health Insurance IRS Out of Network Provider Pensions

Employee Benefits Developments - April 2016

Stock Drop Case Update: Settlement Reached in Dudenhoeffer Case; Dismissal of Lehman Brothers Lawsuit Upheld. Two recent developments in stock drop litigation are worth noting: Dudenhoeffer Settlement. In Fifth Third...more

5/2/2016 - Employee Benefits ERISA Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Lehman Brothers Overpayment Pensions Preemption Private Equity Retirement Plan SCOTUS Stock Drop Litigation Sun Capital Partners Withdrawal Liability

Employee Benefits Developments - March 2016

Previously, many advisors had been concerned that the Internal Revenue Service (IRS) regulations on safe harbor plan designs covering 401(k) and 403(b) plans may have severely limited the abilities of plan sponsors to adopt...more

3/31/2016 - 401k DOL Employee Benefits ERISA Fiduciary Duty Form 5500 IRS Notice Requirements QDRO Retirement Plan Safe Harbors Stock Drop Litigation

Employee Benefits Developments - February 2016

IRS Issues Guidance Regarding Application of ACA Fee to Expatriate Health Plans. Section 9010 of the Affordable Care Act (ACA) imposes an annual fee on covered entities engaged in the business of providing health insurance...more

3/1/2016 - Affordable Care Act Amgen Defined Benefit Plans Employee Benefits ERISA Health Insurance IRS Pensions Pleading Standards Retirement Plan SCOTUS Stock Drop Litigation

Employee Benefits Developments - January 2016

IRS Guidance Addresses Numerous ACA Issues Related to HRAs. Just before the New Year, the IRS issued Notice 2015-87 (Notice), addressing the application of Affordable Care Act (ACA) market reform rules to different...more

2/1/2016 - Affordable Care Act ERISA Forum Selection Clause Health Insurance HRA IRS Obergefell v. Hodges QDRO Same-Sex Marriage SCOTUS Shared Responsibility Rule US v Windsor

Employee Benefits Developments - December 2015

ALERT: IRS Extends ACA Reporting Deadlines. With only a few days remaining in 2015, the IRS provided some welcome relief for employers subject to certain Affordable Care Act reporting requirements. Under IRS Notice 2016-4,...more

12/31/2015 - Affordable Care Act Cadillac Tax Corporate Counsel Employee Benefits Filing Deadlines Health Insurance Healthcare IRS Opt-Outs Popular Reporting Requirements Tax Credits

Employee Benefits Developments - November 2015

PACE Act Changes the Definition of ‘Small Group’ for Market Reform Purposes. On October 7, 2015, President Obama signed into law the Protecting Affordable Coverage for Employees Act (PACE Act). The PACE Act changed the...more

12/1/2015 - Affordable Care Act Employee Benefits PACE PBGC Wellness Programs

Employee Benefits Developments - October 2015

The Internal Revenue Service (IRS), consistent with prior regulations from the Department of Health and Human Resources (HHS), issued supplemental proposed regulations requiring employer sponsored health plans to provide...more

10/30/2015 - 401k Affordable Care Act Appeals Cost-of-Living Defined Benefit Plans Employee Benefits Employer Group Health Plans ERISA Form 8-K Health Insurance Healthcare HHS Inpatient Rehab Facilities IRA IRS Minimum Value Plans Multi-Employer Pensions Multiemployer Plan PBGC Pensions Qualified Benefit Plans SEC Social Security Administration (SSA) Title IV Vesting

Employee Benefits Developments - September 2015

IRS Issues New Draft Form 1095-C and Instructions. On August 6, 2015, the IRS published its most recent updates to Form 1095-C and the instructions for Forms 1094-C and 1095-C. Beginning in early 2016, applicable large...more

10/1/2015 - Affordable Care Act Benefit Plan Sponsors Breach of Duty COBRA Dodd-Frank Employee Benefits ERISA Executive Compensation Fiduciary Duty Filing Requirements Form 1095 Health Insurance Healthcare IRS Mergers Motion to Dismiss Pay Ratio PBGC Pensions Reporting Requirements SEC Spinoffs Verizon Wage and Hour

Employee Benefits Developments - June 2015

Supreme Court: Plan Fiduciaries Have a Continuing Duty to Monitor Plan Investments. In 2007, participants and beneficiaries under a 401(k) plan sued the plan fiduciaries and the plan sponsor to recover damages for alleged...more

7/15/2015 - 401k Affordable Care Act Benefit Plan Sponsors Breach of Duty Class Action Dave & Buster's DOL Employee Benefits ERISA FDA Fiduciary Duty HHS IRS Pay or Play Retirement Plan Safe Harbors SCOTUS Tibble v Edison Int U.S. Treasury

Employee Benefits Developments May 2015

Several years ago, the Department of Labor (DOL) proposed a regulation that would have redefined the term “fiduciary.” The proposed regulation received a great deal of criticism, prompting the DOL to withdraw its proposal. In...more

5/21/2015 - 401k Annual Reports DOL Employee Benefits ERISA Fiduciary Duty FINRA HSA IRA Retirement Retirement Plan SEC

Employee Benefits Developments - March 2015

The Internal Revenue Service recently issued Notice 2015-16, intending to initiate and inform the process of developing regulatory guidance regarding the excise tax on high-cost employer-sponsored health coverage. The...more

3/1/2015 - 401k Affordable Care Act Appeals Blue Shield Cadillac Tax COBRA Defined Benefit Plans DOL Employee Benefits Employer Group Health Plans Employer Healthcare Costs ERISA Excise Tax FICA Taxes Health Insurance Healthcare Internal Revenue Code (IRC) IRS Medicare Taxes Quality Stores Retirement Retirement Plan SCOTUS Social Security Taxes

Employee Benefits Developments - February 2015

ERISA § 4062(e) Liability Enforcement Returns--Applicable to Defined Benefit Plans and Succession of Operations at Facility. The Employee Retirement Income Security Act of 1974 (ERISA) § 4062(e) originally imposed liability...more

2/27/2015 - 401k Beneficiary Designations Breach of Duty Churches COBRA Compliance DOL Employee Benefits ERISA Fiduciary Duty Healthcare Internal Revenue Code (IRC) IRS PBGC Pension Protection Act of 2006 Pensions QDRO Religious Institutions Retirement Retirement Plan Survivor Benefits Tax Exempt Entities

Employee Benefits Developments - December 2014

Can a Medical Plan Enforce a Third-Party Recovery Provision Appearing Only in an SPD? Group health plans are often required to cover medical expenses associated with injuries caused by a third party’s negligence. These...more

12/31/2014 - Employer Group Health Plans Health Insurance Insurance Litigation

Employee Benefits Developments - November 2014

Health Care Cost Consideration May Support Age Discrimination Claim. Recently, the U.S. Court of Appeals for the Eighth Circuit overturned a lower court’s summary judgment ruling against a plaintiff’s age discrimination...more

11/26/2014 - ADEA Appeals Breach of Contract Breach of Duty Business Valuations Choice-of-Venue Employee Benefits Employee Retention Employer Liability Issues ERISA ESOP Health Insurance Multiemployer Plan Pensions Premiums Retirement Plan Wage and Hour Withdrawal Liability Wrongful Termination

Employee Benefits Developments - September 2014

CASES - Post-Retirement Medical Benefits Under Siege. A recent spike in retiree benefit litigation is evidence of a growing interest among employers in strategies designed to contain, reduce, and eliminate the current...more

9/30/2014 - Data Breach EHR Employee Benefits ERISA HIPAA IRA Life Insurance PHI Retirement

Employee Benefits Developments - August 2014

The Departments of the Treasury, Labor, and Health and Human Services issued final regulations addressing the rule in the Affordable Care Act (ACA) that prohibits a group health plan from having a waiting period that exceeds...more

9/3/2014 - Affordable Care Act Employee Benefits Employer Group Health Plans Healthcare Waiting Periods

Employee Benefits Developments - July 2014

In May 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and Treasury issued Frequently Asked Questions (FAQs) Part XIX, addressing, among other subjects, the following: The newly revised DOL model...more

8/1/2014 - Affordable Care Act COBRA DOL Employee Benefits Healthcare HHS IRS Prescription Drugs Tax Credits

Employee Benefits Developments - June 2014

In This Issue: - Rulings, Opinions, Etc. ..Validating Rollover Contributions: New Guidance - Case ..Stock Drop Case Development: The Supreme Court Rejects The Presumption Of Prudence ..Dividend...more

7/1/2014 - Clickwrap Agreements Dividends Employee Benefits ERISA FICA Taxes FIfth Third Bancorp v Dudenhoeffer HSA IRA Rollovers IRS Restrictive Covenants SCOTUS Stock Drop Litigation

Employee Benefits Developments - April 2014

Supreme Court Holds Severance Payments Are Subject to FICA Taxes - Reversing a decision by the Sixth Circuit Court of Appeals, the U.S. Supreme Court ruled unanimously that severance payments to employees who were...more

4/30/2014 - Chapter 11 Employee Benefits Employer Group Health Plans ERISA IRA IRA Rollovers SCOTUS Severance Pay Severance Tax US v Windsor

Employee Benefits Developments - March 2014

On January 9, 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the “Departments”) issued additional health care reform guidance in the form of Frequently Asked Questions...more

3/31/2014 - DOL Employee Benefits Expatriates Healthcare HHS Indemnity Agreements Mental Health Mental Health Parity Rule

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