H. Vicky Chen

H. Vicky Chen

Perkins Coie

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Year 2014 IRS Dollar Limits

The IRS announced the Year 2014 cost-of-living adjustments for various provisions affecting employee benefit plans. The following table shows certain Year 2014 limits and those from prior years. ...more

11/4/2013 - 401k Benefit Plan Sponsors COLA Employee Benefits FICA Taxes IRS

Deadline For Annual Participant Fee Disclosure Extended For Six Months

On July 22, the Department of Labor (DOL) issued Field Assistance Bulletin No. 2013-02 (FAB 2013-02) that extended the deadline for plan sponsors to provide 2013 annual participant fee disclosures by six months. ...more

8/20/2013 - Benefit Plan Sponsors Deadlines DOL ERISA Fee Disclosure

Post-Windsor Treatment Of Same-Sex Spouses Under Qualified Retirement Plans

The United States Supreme Court significantly changed the treatment of same-sex spouses under qualified retirement plans in United States v. Windsor. ...more

7/17/2013 - 401k DOMA Employee Benefits ERISA Marriage Qualified Retirement Plans Same-Sex Marriage SCOTUS US v Windsor

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

2/13/2013 - Affordable Care Act Federal Poverty Line Full-Time Employees Healthcare HHS IRS Minimum Essential Coverage Pay or Play Penalties Safe Harbors Shared Responsibility Rule Threshhold Requirements Transition Relief W-2

Recent Changes To The IRS Employee Plans Compliance Resolution System

To kick off 2013, the Internal Revenue Service (IRS) issued Revenue Procedure 2013-12 updating the Employee Plans Compliance Resolution System (EPCRS), the voluntary compliance program for employer-sponsored retirement plans....more

1/24/2013 - 403(b) Plans 415(c) Failures EFTs EPCRS IRS Retirement Plan

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