Jeff Belfiglio

Jeff Belfiglio

Davis Wright Tremaine LLP

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IRS Allows Cafeteria Plan Election Changes to Coordinate With ACA Exchanges

New IRS guidance adds two more events that allow participants to change their cafeteria plan elections outside of the annual open enrollment period. These events are designed to coordinate with the employer coverage rules and...more

11/18/2014 - Affordable Care Act Cafeteria Plans Employee Benefits Health Insurance Health Insurance Exchanges IRS Open Enrollment

New Health FSA Carryover Rule Poses Tough Choices for Plan Sponsors

The IRS has announced new, long-requested relief from the “use it or lose it” rule that will allow health flexible spending account (FSA) participants to carry over up to $500 of unused contributions to the next plan year if...more

11/6/2013 - Benefit Plan Sponsors Carryover Basis Flexible Spending Accounts Healthcare IRS Use or Lose Rule

The Obamacare “Play or Pay” Rules: A Practical Approach

The IRS recently released new proposed regulations to implement the Shared Responsibility or “Play or Pay” provisions of Health Care Reform. The proposed regulations provide a wealth of detail on key issues required to...more

5/10/2013 - Employer Group Health Plans Full-Time Employees IRS Pay or Play Penalties Proposed Regulation

Roth Conversion Opportunities Expand, But Practical Questions Remain

The recent “fiscal cliff” tax law, the American Taxpayer Relief Act (ATRA), includes a provision effective Jan. 1, 2013 that greatly expands the ability of plan participants to convert pre-tax plan accounts to after-tax Roth...more

1/21/2013 - 401k American Taxpayer Relief Act Fiscal Cliff Income Taxes IRA Pensions Roth Conversions

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