Jane Kimball

Jane Kimball

McCarter & English, LLP

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Latest Publications


A Warning to 401(k) Plan Sponsors Relying on Third-Party Administrators (TPAs)

A recent news bulletin from the IRS serves as a cautionary reminder that plan sponsors retain responsibility for the proper administration of participant hardship distributions and loans, and related recordkeeping...more

4/14/2015 - 401k Benefit Plan Sponsors Employer Liability Issues IRS Third-Party Risk TPAs

Employers: Properly Administer Nonqualified Deferred Compensation Plans, or You May Be Held Liable to Participants for Adverse Tax...

An employer’s liability to retirees for “improper” FICA tax withholding illustrates the importance of diligent administration of nonqualified deferred compensation plans. In the recent case of Davidson v. Henkel Corp.,...more

2/23/2015 - Deferred Compensation Employer Liability Issues FICA Taxes Withholding Tax

IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

4/11/2014 - 401k DOMA IRS Qualified Retirement Plans Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

Final Rules Implementing Employer Shared Responsibility Provisions of the Affordable Care Act (ACA) Provide Transition Relief for...

The ACA Employer Shared Responsibility Provisions require an employer with at least 50 full-time employees (including full-time equivalent employees) to offer health coverage to its full-time (30 hours per week) employees...more

2/17/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

IRS Modifies Health FSA "Use or Lose" Rule

On October 31, the IRS issued Notice 2013-71, modifying the long-standing “use or lose” rule for health flexible spending arrangements (FSAs). Under the new rule, employers may permit health FSA participants to carry over up...more

11/13/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS U.S. Treasury Use or Lose Rule

Workplace Wellness Programs

Recognizing that unhealthy lifestyles affect people of all ages, including those in the workforce, employers are using legally sanctioned incentives in an attempt to change behavior toward better and healthier choices through...more

11/11/2013 - ADA Affordable Care Act DOL EEOC GINA Healthcare Healthcare Reform HHS Wellness Programs

Health Insurance Marketplace Notice Requirements

On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act of 2010 ("PPACA"). Shortly thereafter, the Health Care and Education Reconciliation Act of 2010 ("HCERA") was signed into law. PPACA...more

6/13/2013 - Affordable Care Act COBRA FLSA Health Insurance Exchanges Healthcare Marketplace Notice Notice Requirements Open Enrollment

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