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COBRA Without the Bite

On March 11, 2020, President Biden signed into law the American Rescue Plan Act (“ARPA”).  The ARPA mandated several important changes for both employers and employees.  One of these is potentially significant for both: full...more

Releasing the Pressure Valve for Single Employer Pension Plans under American Rescue Plan Act

On March 11, 2021, President Biden signed into the law the American Rescue Plan Act (“ARPA”) containing $1.9 trillion in financial stimulus.  Though not highly publicized, the ARPA provides important relief related to plan...more

COBRA Litigation – 2020’s Latest Gift

The Consolidated Omnibus Budget Reconciliation Act (“COBRA”) became law on April 7, 1986. For most of its nearly 35-year history, litigation involving COBRA has been relatively quiet. Most COBRA claims are tag-alongs, added...more

What the HRA is going on with HRAs?

On June 13, the Departments of Labor, Treasury and Health and Human Services jointly released final regulations dealing with health reimbursement accounts (“HRAs”). These regulations fulfill the Trump administration’s...more

Structuring a 401(k) Match Based on Employee Student Loan Repayments

Employers face a constant struggle to attract and retain quality employees. This is especially true in a strong economy where jobs are plentiful and the demand for well-qualified workers is high. Historically, employer...more

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