Christine L. Richardson

Christine L. Richardson

Pillsbury Winthrop Shaw Pittman LLP

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IRS Releases Further Guidance for Retirement Plans on Treatment of Same-Sex Spouses

In IRS Notice 2014-19 and accompanying FAQs, the Internal Revenue Service (“IRS”) issued long-awaited guidance addressing the treatment of same-sex spouses under qualified retirement plans such as 401(k) and defined benefit...more

4/11/2014 - DOMA IRS Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage SCOTUS

Treasury and IRS Adopt “State of Celebration” Rule for Same-Sex Marriages—Implications for Employee Benefit Plans

The U.S. Department of Treasury (“Treasury”) and the Internal Revenue Service (“IRS”) issued guidance treating a same-sex couple as “married” for all Federal tax purposes as long as the couple was legally married in a state...more

9/4/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Final Wellness Regulations Create New Program Categories and Complications

The Departments of Labor, Treasury and Health and Human Services (the “Departments”) recently published final Affordable Care Act (“ACA”) regulations on wellness programs, effective in 2014. The regulations retain the...more

8/28/2013 - Affordable Care Act DOL EEOC Employee Benefits Healthcare HHS U.S. Treasury Wellness Programs

Wellness Programs: Keeping Up With the Times

On November 20, 2012, the IRS, DOL and HHS jointly issued proposed regulations under the Affordable Care Act building on existing HIPAA regulations of wellness programs. The new proposed regulations provide clearer guidance...more

12/28/2012 - ADA ADEA Affordable Care Act DOL GINA Healthcare HHS HIPAA IRS Safe Harbors Wellness Programs

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