Arthur Marrapese III

Arthur Marrapese III

Hodgson Russ LLP

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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

EEOC Proposes Wellness Program Rule

In April 2015, the Equal Employment Opportunity Commission (EEOC) issued a proposed rule that would amend the regulations and interpretive guidance implementing Title I of the Americans with Disabilities Act (ADA) as they...more

5/20/2015 - ADA ADEA Affordable Care Act Civil Rights Act DOL EEOC Employee Benefits Employer Group Health Plans Equal Pay Act Genetic Discrimination GINA HDHP HHS HIPAA Honeywell International HRA Non-Discrimination Rules PPOs Title I Title II Title VII Wellness Programs

In Pursuit of Benefit Plan Overpayments

Benefit overpayments can (and often do) result from pension calculation errors that inflate a participant’s lump sum distribution or monthly pension payment. Overpayment scenarios are common in the disability and group health...more

4/8/2015 - ERISA Medical Reimbursement National Elevator v Montanile Overpayment Reimbursements SCOTUS

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 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 IRC IRS Liability 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

"New Preventive Services Under the Affordable Care Act"

The Affordable Care Act (ACA) requires non-grandfathered group health plans to provide benefits for items or services recommended by the U.S. Preventive Services Task Force (USPSTF). These benefits must be provided without...more

12/5/2014 - Affordable Care Act Employer Group Health Plans Health Insurance Healthcare Preventive Health Care Tobacco-Cessation

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

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 costs and balance sheet liabilities associated with...more

9/30/2014 - Employee Benefits Healthcare Retirement SCOTUS

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

New Obamacare Benefit Mandate Takes Aim at Breast Cancer

Under the Affordable Care Act, insurers and employers that sponsor non-grandfathered medical plans must cover and pay the full cost of specified preventive services in accordance with recommendations issued by the U.S....more

6/26/2014 - Affordable Care Act Cancer Clinical Trials Employer Group Health Plans Employer Liability Issues Healthcare Pharmaceutical Prescription Drugs Preventive Health Care

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

Finally! IRS Provides Final Play-Or-Pay Guidance

On February 11, 2014, the IRS released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also known as the “employer mandate” and “play-or-pay” requirement. In this...more

3/17/2014 - Affordable Care Act Employer Mandates Healthcare IRS Pay or Play

Employee Benefits Developments February 2014

RULINGS, OPINIONS, ETC. - IRS Issues Guidance on Expanded In-Plan Roth Rollover Rules - The Small Business Jobs Act of 2010 enacted rules under which 401(k), 403(b), and governmental 457(b) plans may provide for...more

2/28/2014 - American Taxpayer Relief Act Compliance Employee Benefits IRA Rollovers IRS Small Business Jobs Act

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