Jeffrey Lieberman

Jeffrey Lieberman

Epstein Becker & Green, P.C.

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Benefits Litigation Update - January 2014

In this issue: - Will Section 510 of ERISA Restrict Workforce Structuring under the Affordable Care Act? - A New Threat to Sponsors and Fiduciaries: Equitable Remedies After Amara - First ERISA Decision...more

1/28/2014 - Affordable Care Act Benefit Plan Sponsors Class Action Employee Benefits Employer Liability Issues Equitable Relief ERISA Healthcare Healthcare Reform

Latest Post-Windsor Guidance from IRS Addresses Issues for Cafeteria Plans, Flexible Spending Accounts, and Health Savings...

In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more

12/23/2013 - Cafeteria Plans DOMA Employee Benefits Flexible Spending Accounts FSA Health Savings Accounts HSA IRS Same-Sex Marriage SCOTUS U.S. Treasury US v Windsor W-4

IRS Publishes Final Regulations on Mid-Year Contribution Changes to "Safe Harbor" Plans

On November 15, 2013, the Internal Revenue Service ("IRS") published final regulations for making mid-year changes to employer matching or nonelective contributions under "safe harbor" 401(k) and 401(m) retirement plans. In...more

11/19/2013 - 401k IRS Safe Harbors

IRS Chips Away at the FSA "Use-or-Lose" Rule

Health care flexible spending accounts ("FSAs") established pursuant to a cafeteria plan under Section 125 of the Internal Revenue Code of 1986, as amended, have long permitted employees to make pre-tax salary contributions...more

11/5/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS Use or Lose Rule

Proposed CEO Pay Ratio Disclosure Rules: Another Piece of the Dodd-Frank Puzzle

Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act ("Dodd-Frank") requires certain public companies to disclose how the compensation of the company's chief executive officer ("CEO") compares to...more

10/9/2013 - CEOs Disclosure Requirements Dodd-Frank Executive Compensation Pay Ratio SEC Transparency

Treasury and IRS Issue Guidance on DOMA—Many, but Not All, Questions Are Answered

On August 29, 2013, the Treasury Department ("Treasury") and Internal Revenue Service ("IRS") jointly issued guidance in Revenue Ruling 2013-17, 2013-38 IRB, and two accompanying sets of Frequently Asked Questions (together,...more

9/5/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

U.S. Department of Labor Provides a Reminder to Plan Sponsors and Committees of Certain Fiduciary Responsibilities

Some mutual funds (and possibly other funds) that are made available by a 401k plan for investment by its participants may make payments to the plan's record-keeper (and perhaps other service providers) for certain services...more

8/7/2013 - Benefit Plan Sponsors DOL ERISA Fiduciary Duty Recordkeeping Requirements

The Supreme Court Strikes Down DOMA—Benefit Plan Sponsors Have Much to Consider

Yesterday, in its decision in United States v. Windsor, No. 12-307 (U.S. June 26, 2013), the Supreme Court of the United States ruled that the Defense of Marriage Act ("DOMA") is unconstitutional. DOMA provided that, for...more

6/27/2013 - COBRA Discrimination DOMA Employee Benefits Equal Protection Health Insurance Retirement Plan Same-Sex Marriage SCOTUS

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