Dennis R. Bonessa

Dennis R. Bonessa

Reed Smith

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Litigation Alert: Trust/Owner Not 'Trade or Business' for Withdrawal Liability Purposes

Pacific Coast Shipyards Pension Fund v. Nautical Engineering, Inc. - On January 13, 2014, the U.S. District Court for the Northern District of California (the "District Court") granted a motion to dismiss, holding that...more

1/23/2014 - ERISA Multi-Employer Pensions Pensions Trustees Trusts Withdrawal Liability

IRS Permits Mid-Year Changes to 401(k) Safe Harbor Contributions

On November 14, 2013, the Internal Revenue Service issued final regulations that permit mid-year reductions or suspensions of safe harbor nonelective contributions, and that modify the rules permitting mid-year reductions or...more

11/19/2013 - 401k IRS Retirement Plan Safe Harbors

The DOMA Decision – Employee Benefit Plans Bracing for Impact

On June 26, 2013, the United States Supreme Court issued a landmark decision regarding same-sex marriage. While welcomed by proponents of marriage equality for same-sex couples, the decision left many unanswered questions...more

7/12/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Equal Protection ERISA Estate Tax Healthcare Marriage Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

Final ACA Wellness Program Regulations Released

On May 29, 2013, the Internal Revenue Service and the Departments of Labor and Health & Human Services released final regulations regarding wellness programs integrated with employer-sponsored health plans. The new wellness...more

6/11/2013 - Affordable Care Act Employer Group Health Plans Final Rules Healthcare Wellness Programs

DOL Releases Exchange Notice Guidance and Model Notices

On May 8, the Department of Labor ("DOL") issued guidance regarding the requirement that employers provide notice to employees describing the coverage options available under Health Insurance Marketplaces (formerly known as...more

5/17/2013 - Affordable Care Act DOL FLSA Health Insurance Exchanges Healthcare Marketplace Notice

IRS Releases Updated Employee Plan Correction Procedures

On December 31, 2012, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2013-12, which contains long-awaited updates to the Employee Plans Compliance Resolution System (“EPCRS”), previously set forth in...more

1/9/2013 - Audits EPCRS IRS Retirement Retirement Plan

IRS and DOL Provide Relief for Plan Participants Affected by Hurricane Sandy

On November 16, 2012, the Internal Revenue Service (the “IRS”) released Announcement 2012-44, which relaxes certain procedural requirements for plan loans and hardship withdrawals to participants affected by Hurricane Sandy....more

11/29/2012 - DOL Hurricane Sandy IRS

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