Greta Cowart

Greta Cowart

Winstead PC

Contact  |  View Bio  |  RSS

Latest Publications

Share:

What Plan Sponsors Need to Know About the New Fiduciary Regulation and Related PT Exemptions

What Plan Sponsors Need to Know Now - On April 5, 2016, the U.S. Department of Labor released a new definition of what constitutes a fiduciary to a retirement plan. While the new guidance clarified that certain...more

4/8/2016 - Benefit Plan Sponsors DOL ERISA Fiduciary Duty Investment Adviser PTEs Retirement Plan Service Agreements Third-Party Service Provider Training

Fiduciary Regulation and How Recent Cybersecurity Government Publications Impact HIPAA Security Compliance and the New Audit...

Fiduciary Regulation - The Office of Management and Budget released the final Fiduciary or Conflict of Interest regulation and related prohibited transaction exemption modifications from its review today. The next...more

4/5/2016 - Business Associates Conflicts of Interest Covered Entities Cybersecurity FBI Fiduciary Duty Final Rules FOIA HIPAA Audits NIST OCR OMB Popular

IRS Provides Some Deadline Relief on ACA Reporting and Furnishing Deadlines

Relief Only Applies for the 2015 ACA Coverage Offered and Provided Reporting to the IRS and Furnishing of Statements to Employees - While others may have thoughts of holiday cheer in their heads, benefits and human...more

12/30/2015 - Affordable Care Act Applicable Large Employers (ALE) Employer Mandates Filing Deadlines Individual Mandate IRS Reporting Requirements Time Extensions

Recent Health Plan and Other Updates

Much Ado About the Cadillac Tax - Recently there have been many parties, including certain presidential candidates, weighing in on the Affordable Care Act’s Excise Tax on High Cost Health Benefits under Code section...more

10/14/2015 - Cadillac Tax ERISA HIPAA Breach PCORI Wage and Hour

The Big Picture of the Employer Shared Responsibility Tax

Ever since the Treasury Department in early 2014 issued final regulations on the employer shared responsibility tax (ESR tax)1 and the related final reporting regulations (ESR regulations)2 under the Patient Protection and...more

4/24/2015 - Affordable Care Act Benefit Plan Sponsors COBRA Corporate Taxes Employer Group Health Plans Final Rules Health Insurance Shared Responsibility Rule U.S. Treasury

Finding Liberation in the Big Picture of the Employer Shared Responsibility Tax

Introduction - So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the ‘‘ESRR’’) say, that some of the most significant...more

2/6/2015 - Affordable Care Act Final Rules Full-Time Employees IRS Look-Back Measurement Period Tax Assessment

What Employer Shared Responsibility Does Not Say

So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the “ESRR”), that some of the most significant considerations have been missed...more

9/18/2014 - Benefit Plan Sponsors Employer Liability Issues Full-Time Employees Health Insurance Internal Revenue Code (IRC) IRS Medicare Popular Same-Sex Marriage Shared Responsibility Rule

The First Pieces of Health Reform's Pay or Play Penalty Puzzle

Early this week the Internal Revenue Service and Department of Treasury (the “IRS”) issued the first piece of the Affordable Care Act (“ACA”) penalty imposition jigsaw puzzle. It then followed up with 46 FAQs on the same...more

2/21/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule

Another Benefits Grab Bag of Guidance and Reminders – Health and Retirement Plans

Preventive Care Expansion for Calendar Plan Year 2015 for Non-Grandfathered or Non-Exempt Plans - The preventive care coverage requirements were updated in September 2013 to include a requirement that there must be...more

1/24/2014 - Employee Benefits Expatriates Healthcare Preventive Health Care Qualified Health Plans Retirement Plan Wellness Programs

Year-End Health and Retirement Plan Guidance Grab Bag

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

12/26/2013 - Affordable Care Act Anti-Kickback Statute Cafeteria Plans Employer Group Health Plans ERISA FICA Taxes Flexible Spending Accounts FSA HSA IRS Medicare Taxes PBGC Retirement Plan Roth Conversions Same-Sex Marriage Year-End Planning Year-End Tax Planning

Beneficiary Designations and Spouse Definitions Need to be Updated - 16th State Approves Same Sex Marriage While 3rd Circuit...

Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more

12/4/2013 - Beneficiaries Civil Unions COBRA Employee Benefits Marriage Marriage Equality Same-Sex Marriage Tax Benefits

Expanded Final Mental Health Parity and Addiction Equity Act Regulations Require Plan Sponsor Consideration Early in 2014 for 2015...

The final Mental Health Parity and Addiction Equity Act regulations (“MHPAEA Regs”) were released late last week and apply to the first plan year beginning on or after July 1, 2014 (for calendar year plans on January 1,...more

11/15/2013 - Healthcare Mental Health Parity Rule MHPAEA

Focus on Guidance on the Implications of the Windsor Decision Recognizing

It has been two months since the release of the U.S. Supreme Court's Windsor decision recognizing same-sex marriage and the guidance on implementing this decision is just beginning....more

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

U.S. Supreme Court Ruling: Defense of Marriage Act ("DOMA")

While the U.S. Supreme Court(the “Court”) ruled section 3 of the Defense of Marriage Act (“DOMA”) unconstitutional, that does not mean that the changes for human resources departments and employee benefits plans can be...more

6/28/2013 - COBRA Defined Benefit Plans Discrimination DOMA Domestic Partnership Employee Benefits Equal Protection ERISA FICA Taxes FMLA Health Insurance Medicare Retirement Plan Same-Sex Marriage SCOTUS Sexual Orientation Discrimination Social Security Benefits US v Windsor

15 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×