Emily Erstling

Emily Erstling

Proskauer Rose LLP

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The ERISA Litigation Newsletter - May 2015

Editor's Overview - This month we focus on the EEOC's proposed rules concerning wellness programs. As our colleague, Amy Covert, discusses, a recent change of position by the EEOC provides employers with opportunities...more

5/22/2015 - ADA Affordable Care Act Best Management Practices DOL EEOC Employer Group Health Plans EPCRS ERISA HIPAA Incentives Voluntary Participation Wellness Programs

EEOC’s Proposed Wellness Regulations Add Burdensome Notice Requirement; Still Prohibit Mandatory HRAs

On April 16, 2015, the Equal Employment Opportunity Commission (EEOC) released proposed regulations covering wellness programs that involve disability-related inquiries or medical examinations....more

4/29/2015 - ADA Affordable Care Act Disability Discrimination EEOC Employer Group Health Plans ERISA Health Insurance Notice Requirements Proposed Regulation Wellness Programs

The ERISA Litigation Newsletter - February 2015

The Supreme Court cast a ray of sunlight for employers by rejecting the use of a problematic inference in adjudicating claims for retiree benefits brought pursuant to collective bargaining agreements. For many years, the...more

2/17/2015 - Employer Group Health Plans Employer Healthcare Costs Health Insurance M&G Polymers v Tackett Retirement SCOTUS Vested Benefits Yard Man

Deja-Vu All Over Again: Congress Once Again Retroactively Increases Mass Transit Benefit Limits

Prior to the enactment of the Tax Increase Prevention Act of 2014 (“TIPA”) in December 2014, effective for 2014, mass transit commuters were only able to contribute a maximum of $130 per month on a pre-tax basis toward their...more

1/16/2015 - Commuter Tax Benefits Employee Benefits Fringe Benefits Mass Transit

The ERISA Litigation Newsletter - December 2014

This month's newsletter focuses on how Plan Trustees can appropriately settle ERISA breach of fiduciary duty claims in order to achieve "complete peace." The article provides a check list and discusses strategies for handling...more

12/23/2014 - Benefit Plan Sponsors Breach of Duty ERISA Fiduciary Duty Plan Administrators

DOL’s New Audit Focus? Health Plan Claims and Appeals and Hard to Value Assets

In recent talks and appearances, representatives of the U.S. Department of Labor have issued a warning about new areas of focus of DOL audits and enforcement actions. While there are a number of different enforcement...more

11/21/2014 - Administrative Appeals AICPA Audits Benefit Plan Sponsors Claims Procedures DOL Health Insurance Retirement Plan Strategic Enforcement Plan

Contributing Employers to Multiemployer Plans Are Not Off the Hook – Tracking the Full-Time Status of Employees

Contributing employers to multiemployer plans were relieved by the Treasury Department’s interim guidance stating that they will not be subject to the employer shared responsibility payments under the Affordable Care Act...more

11/11/2014 - Affordable Care Act Employer Contributions Employer Liability Issues Full-Time Employees Multiemployer Plan U.S. Treasury

IRS Issues Final and Proposed Hybrid Plan Regulations

On September 19, 2014, the Internal Revenue Service ("IRS") released additional final regulations clarifying the rules regarding hybrid defined benefit pension plans. At the same time, the IRS also issued proposed regulations...more

10/16/2014 - Defined Benefit Plans Employee Benefits IRS Pensions

New Guidance on Locating Missing Participants for Terminated Defined Contribution Plans

On August 14, 2014, the U.S. Department of Labor (DOL) provided new guidance to plan fiduciaries of terminated defined contribution plans for locating missing and unresponsive participants in order to distribute their...more

8/22/2014 - Benefit Plan Sponsors Compliance DOL Employee Benefits ERISA Fiduciary Duty

IRS Says PCORI Fees Are Deductible

As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it has been unclear whether the fees paid pursuant the Affordable Care Act to...more

6/13/2013 - Affordable Care Act Fees Form 720 Healthcare IRS PCORI Tax Deductions

The ERISA Litigation Newsletter - June 2013

Our articles this month focus on health care reform. First, Jim Napoli and Brian Neulander comment on the potential for litigation under the Affordable Care Act's (ACA's) whistleblower protections and ERISA Section 510 as a...more

6/7/2013 - Affordable Care Act COBRA Data Breach Data Protection DOL DOMA ERISA Healthcare HIPAA HITECH IRS Notice Requirements OSHA Pay or Play PHI Same-Sex Marriage SCOTUS Wellness Programs Whistleblowers

U.S. Supreme Court Decision on DOMA May Impact Status of Children of Same-Sex Spouses for Employee Benefits Purposes

The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any obligation to recognize same-sex marriages recognized in any other state. As...more

5/29/2013 - DOMA Employee Benefits Employer Group Health Plans IRS Same-Sex Marriage SCOTUS

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law. ATRA, adopted as an alternative to stepping over the "fiscal cliff," preserves most of the Bush-era tax cuts and...more

1/21/2013 - 401k American Taxpayer Relief Act Bush-Era Tax Cuts Educational Assistance Programs FICA Taxes Fiscal Cliff Income Taxes IRA Rollovers Medicare Taxes Payroll Taxes Roth Conversions Transit Benefits

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (“ATRA”) into law. ATRA, adopted as an alternative to stepping over the “fiscal cliff,” preserves most of the Bush-era tax cuts and...more

1/18/2013

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