Hrishi Shah

Hrishi Shah

Franczek Radelet P.C.

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Latest Publications


Treasury Makes it Easier for Pension Plans to Pay Partial Annuities

The Department of Treasury has issued final regulations that simplify the rules that allow retiring participants to simultaneously elect a partial lump sum and a partial annuity from a defined benefit pension plan. Under the...more

10/17/2016 - Annuities Defined Benefit Plans Distribution Rules Employee Benefits Final Rules Lump Sum Payments Pensions Retirement Plan U.S. Treasury

IRS Issues Guidance on Changes to Determination Letter Program for Retirement Plans

The Internal Revenue Service recently issued Revenue Procedure 2016-37, which sets forth in detail the significant changes to the IRS’s determination letter program for qualified retirement plans, which we have written about...more

7/20/2016 - Determination Letter Employee Benefits Internal Revenue Code (IRC) IRS Qualified Retirement Plans Retirement

U.S. Supreme Court Declines to Rule on Merits in ACA Religious Accommodation Case

The United States Supreme Court has declined to rule on the merits in a case brought by religious non-profit entities challenging the “religious accommodations” to the contraception mandate under the Affordable Care Act...more

5/19/2016 - Affordable Care Act Contraceptive Coverage Mandate Employer Group Health Plans HHS Non-Profits Religious Accommodation SCOTUS Zubik v Burwell

Important Development in Dave & Buster’s Lawsuit Regarding Whether Cutting Employee Work Hours Violates ERISA

In a case of first impression that is being closely watched by plaintiffs’ attorneys and large employers alike, a federal judge recently ruled against a motion brought by Dave & Buster’s, the restaurant chain, to dismiss a...more

2/22/2016 - Affordable Care Act Class Action Dave & Buster's Employee Benefits Employer Mandates ERISA Health Insurance Wage and Hour

IRS Proposes Permanent Nondiscrimination/Coverage Relief for Closed Pension Plans

The Internal Revenue Service (IRS) has issued proposed regulations that would provide permanent relief from certain coverage and nondiscrimination testing requirements to defined benefit plans that are closed to new...more

2/3/2016 - Defined Benefit Plans Employee Benefits Grandfathered Status IRS Non-Discrimination Rules Pensions Proposed Regulation

DOL Announces Expansion of Defined Benefit Pension Plan Audit Program

The U.S. Department of Labor (DOL) recently announced that it is expanding an audit program directed at large defined benefit pension plans. The program, which originated in the DOL’s Philadelphia region and is expanding, is...more

1/28/2016 - Audits Corporate Counsel Defined Benefit Plans DOL Employee Benefits Pensions Retirement Plan

DOL Proposes More Robust Claims Procedures for ERISA Disability Claims

The Department of Labor (DOL) recently issued proposed regulations that would strengthen claim procedures for disability claims made under retirement and welfare plans subject to the Employee Retirement Income Security Act of...more

12/8/2015 - Claim Procedures Disability Access Claims DOL Employee Benefits ERISA Proposed Regulation

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

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