Hrishi Shah

Hrishi Shah

Franczek Radelet P.C.

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Guidance Prompts Changes to PBGC Reportable Event Rules and Electronic Filing Requirements for Multiemployer Plans

The Pension Benefit Guaranty Corporation (PBGC) recently issued two important pieces of guidance that change certain of the PBGC’s notice requirements for both single-employer and multiemployer pension plans....more

9/17/2015 - Defined Benefit Plans Electronic Filing ERISA Insolvency Multiemployer Plan New Guidance PBGC Pensions Reporting Requirements

U.S. Supreme Court Rules that States Must Permit and Recognize Same-Sex Marriage

On June 26th, the United States Supreme Court ruled in Obergefell v. Hodges that the Fourteenth Amendment of the United States Constitution requires every state to issue marriage licenses to same-sex couples. In a 5-4...more

6/30/2015 - Benefit Plan Sponsors Equal Protection Fourteenth Amendment Health Insurance Marriage Marriage Equality Obergefell v. Hodges Same-Sex Marriage SCOTUS

Class Action Suit Alleges Dave & Buster’s Cut Employee Work Hours to Skirt ACA Obligation to Offer Health Coverage

In the first lawsuit of its kind, a purported class of approximately 10,000 workers at Dave & Buster’s, the restaurant chain, filed a lawsuit in the Southern District of New York (Marin v. Dave & Buster’s, Inc., S.D.N.Y., No....more

6/22/2015 - Affordable Care Act Class Action Corporate Counsel Employee Benefits Employer Mandates ERISA Full-Time Employees Hiring & Firing Restaurant Industry Section 510

Departments Issue Additional Guidance on Preventive Services

The Departments of Labor (DOL), Health and Human Services (HHS), and Treasury (collectively, the Departments) issued guidance in the form of FAQs on the ACA’s preventive services mandate. The ACA requires non-grandfathered...more

6/22/2015 - Affordable Care Act BRCA Contraceptive Coverage Mandate Contraceptives Cost-Sharing DOL FDA Healthcare HHS New Guidance U.S. Treasury Women's Preventable Healthcare Mandates

Departments Issue FAQs on Cost-Sharing and Restated Enforcement Approach on Provider Nondiscrimination Rules under ACA

The Departments issued FAQs clarifying prior guidance on the ACA’s cost-sharing limitations applicable to non-grandfathered plans, and restating their enforcement approach with respect to the ACA’s provider nondiscrimination...more

6/19/2015 - Affordable Care Act Cost-Sharing Discrimination Employee Benefits Health Care Providers Healthcare PHSA

EBSA Releases Plan Audit Quality Report, Recommends Stricter Plan Audit Standards

The DOL’s Employee Benefits Security Administration (EBSA) released a report assessing the quality of audit work performed by certified public accountants with respect to financial statement audits of retirement and welfare...more

6/19/2015 - 401k Accountants Audits DOL EBSA Employee Benefits ERISA GAAS Retirement Plan Wage and Hour

IRS Publishes FAQs Related to ACA Reporting for Employers

The Internal Revenue Service (IRS) recently published a set of questions and answers on its website providing additional guidance on ACA reporting obligations for employers. As we have written in previous alerts, these...more

6/18/2015 - Affordable Care Act Employer Group Health Plans Healthcare IRS Reporting Requirements

IRS Makes Permanent Late Filing Relief for “One-Participant” and Certain Foreign Retirement Plans

The IRS issued guidance making permanent a program providing relief to certain retirement plans from penalties associated with late filings of Form 5500s. The IRS had previously made the program available on a temporary basis...more

6/18/2015 - 401k ERISA Filing Requirements Form 5500 IRS Non-Resident Aliens Retirement Retirement Plan

Supreme Court Rules That Fiduciary Breach Claims Related to 401(k) Investment Options Not Time-Barred by ERISA’s Six-Year...

The United States Supreme Court unanimously ruled in Tibble v. Edison Int’l that a suit alleging a breach of fiduciary duty for failure to properly monitor investment options in a 401(k) plan was not time-barred because it...more

6/18/2015 - 401k Breach of Duty ERISA Fiduciary Duty Investment Funds Retirement Plan SCOTUS Tibble v Edison Int Wage and Hour

Monthly Benefits Alert - May 2015

As we do every month, we have provided below a comprehensive alert that highlights the most important employee benefits legal developments during May of 2015. We hope that our “Monthly Benefits Updates” continue to be a...more

6/4/2015 - 401k Affordable Care Act Benefit Plan Sponsors Cost-Sharing DOL EBSA Employer Liability Issues ERISA Health Insurance HHS Internal Audit Functions Preventive Health Care SCOTUS Tibble v Edison Int U.S. Treasury Wage and Hour

Monthly Benefits Alert - February 2015

Health & Wellness Plans - Anthem Data Breach Requires Plan Sponsor Attention - On January 29, 2015, Anthem Inc., one of the largest managed health care companies in the country, disclosed that the sensitive...more

3/9/2015 - Affordable Care Act Anthem Blue Cross Benefit Plan Sponsors Cadillac Tax Data Breach Employer Group Health Plans Health Insurance Health Insurance Exchanges HIPAA IRS King v Burwell PHI Retirement Plan SCOTUS Subsidies

Monthly Benefits Update - October 2014

IRS Announces 2015 Dollar Limits for Health FSAs and Transportation Benefits - The Internal Revenue Service (IRS) announced the 2015 dollar limits applicable to contributions to health flexible spending accounts...more

11/10/2014 - Affordable Care Act CMS COLA Covered Entities EEOC Enforcement Actions Flexible Spending Accounts Fringe Benefits Honeywell International HPID IRS Minimum Essential Coverage Retirement Plan

Monthly Benefits Update - September 2014

IRS Issues Guidance on How to Deal With a Change to an Employee’s Measurement Period Under ACA Employer Mandate - The Internal Revenue Service (IRS) issued Notice 2014-49, which proposes an approach for dealing with...more

10/7/2014 - Affordable Care Act Employee Benefits Employer Mandates Full-Time Employees Healthcare IRS Look-Back Measurement Period

DOL Issues Post-Hobby Lobby Guidance for Closely Held For-Profits Making Changes in Contraception Coverage

The Department of Labor (DOL) issued guidance for closely held for-profit corporations that wish to exclude coverage of any contraceptives under their health plans in the wake of the Burwell v. Hobby Lobby Supreme Court...more

9/4/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate DOL ERISA Hobby Lobby Religious Exemption SCOTUS

Federal Appeals Courts Issue Contradictory Rulings on Federal Marketplace Subsidies under Affordable Care Act

Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more

9/4/2014 - Affordable Care Act Appeals Health Insurance Exchanges Healthcare Healthcare Reform Subsidies

Illinois Supreme Court Rules that Public Sector Retiree Health Subsidies are Constitutionally Protected Benefits

As covered in more detail in a separate alert, the Illinois Supreme Court ruled in Kanerva v. Weems by a 6-1 margin that state-subsidized retiree health coverage premiums are subject to the pension protection clause of the...more

9/4/2014 - Employer Group Health Plans Health Insurance Pensions Public Employees Retirement

IRS Issues Draft Forms for Coverage Reporting Requirements under the Affordable Care Act

The Internal Revenue Service (IRS) has released draft versions of forms that will be used by employers to report health coverage information required under the ACA’s employer shared responsibility rules. As we have written in...more

9/4/2014 - Affordable Care Act Employer Mandates Healthcare Healthcare Reform IRS Popular

Supreme Court Grants Injunction to Religious University Barring Strict Enforcement of Accommodation Scheme for ACA Contraception...

The United States Supreme Court granted Wheaton College, a religious non-profit college in Illinois, an injunction permitting the college to opt into the ACA contraception mandate’s accommodation scheme available to certain...more

9/3/2014 - Affordable Care Act Contraceptive Coverage Mandate Healthcare Healthcare Reform Religion Religious Exemption RFRA SCOTUS

IRS Seeking Comments on Business Hardship Rules for Safe Harbor Defined Contribution Plans

The IRS is seeking comments on rules that permit sponsors of 401(k) plans to reduce or suspend safe harbor contributions in the middle of the plan year. As we wrote in a previous alert, under rules issued in November of 2013,...more

9/3/2014 - 401k Defined Contribution Plans IRS Safe Harbors

IRS Modifies Required Minimum Distribution Rules to Permit Purchase of Longevity Annuities in Defined Contribution Plans

The IRS has issued final regulations modifying the required minimum distribution rules that apply to defined contribution retirement plans to accommodate the purchase of annuities known as qualifying longevity annuity...more

9/3/2014 - Defined Contribution Plans Final Rules IRS QLAC Required Minimum Distributions Retirement Plan

PBGC Issues Enforcement Moratorium on 4062(e) Cases through End of 2014

In response to plan sponsor concerns, the Pension Benefit Guaranty Corporation (PBGC) announced a moratorium on the enforcement of ERISA Section 4062(e) cases through the end of 2014....more

9/3/2014 - ERISA PBGC Pensions

Monthly Benefits Update - July 2014

Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more

8/5/2014 - Affordable Care Act Burwell v Hobby Lobby Closely Held Businesses Contraceptive Coverage Mandate Defined Benefit Plans DOL Employer Mandates ERISA Health Insurance Health Insurance Exchanges Healthcare HHS Injunctions IRS Longevity Annuity Pensions Religious Freedom Restoration Act Reporting Requirements Safe Harbors Subsidies Tax Credits

Monthly Benefits Update

IRS Issues 2015 HSA Contribution Limits, High-Deductible Health Plan Definition, Out of Pocket Expense Limits - The Internal Revenue Service (IRS) issued guidance setting the inflation-adjusted amounts applicable to...more

5/2/2014 - Compliance Employee Benefits Healthcare HSA IRS

IRS Clarifies Position On Substantial Risk Of Forfeiture In Final Section 83 Rules

The IRS issued final regulations regarding the definition of “substantial risk of forfeiture” under Code Section 83. These regulations have a particular impact on the timing of taxation of employer transfers of stock and...more

3/20/2014 - Equity Compensation Forfeiture IRC Section 83(b) IRS Stocks

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