John Wahlin

John Wahlin

Best Best & Krieger LLP

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Latest Publications


Ninth Circuit Sides with Orange County in Retiree Health Benefits Case

A Practice or Policy without Clear Legislative Intent Does Not Create Implied Contractual Right to Retiree Health Benefits - A federal appellate court has affirmed a U.S. District Court’s decision to grant Orange...more

2/20/2014 - Benefit Plan Sponsors Employee Benefits Retirement Plan

Implementation of the Affordable Care Act's Play or Pay Rules Eased for Mid-Sized Employers

Transition Guidance Included in the Final Regulations Postpones Implementation for Many Employers - Yesterday, the Department of the Treasury released the final regulations implementing the Affordable Care Act’s...more

2/12/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play

U.S. Department of Treasury Directed to Create "myRA"

New Retirement Savings Account Aimed at those Without Access to Such Plans Through Their Employer - President Obama announced in his State of the Union address that he would be ordering the Department of the Treasury...more

2/6/2014 - Barack Obama IRA IRS MyRA Retirement State of the Union U.S. Treasury

Court's Tentative Decision on San Jose's Pension Reform Measure Appears to Favor City

However, the Vested Rights Doctrine Proves Fatal to Core Pension Reform Measures - A tentative decision on the legal challenges to the City of San Jose’s pension reform measure, Measure B, was released late last month....more

1/13/2014 - COLA Defined Benefit Plans Human Resources Professionals Municipalities Pensions Public Employees Public Employers Retirement Plan Vested Rights Doctrine

California Mayors Propose Game-Changing Pension Reform: The Act Will Permit Public Employers to Modify Benefits of Current...

In October, five California mayors proposed a statewide initiative – The Pension Reform Act of 2014 (Act) – which, if approved, will amend the California Constitution. The Act was amended last month for the principal purpose...more

12/11/2013 - Employee Benefits Pensions Public Employees Retiree Drug Expenses Unions Vested Rights Doctrine

Employers May Allow Unused Amounts in Health FSAs to be Carried Forward for An Entire Year

IRS Guidance Provides An Alternative to the Current “Grace Period Rule” - The Internal Revenue Service recently released Notice 2013-71, which provides an alternative to the Grace Period Rule for health flexible...more

11/5/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS

Deadline Fast Approaching for the Health Insurance Exchange Notice - Notices Must be Given to Current Employees by October 1

The Affordable Care Act requires employers subject to the Fair Labor Standards Act (FLSA) to notify employees of the coverage options available through state insurance exchanges, such as Covered California. Notice must be...more

9/18/2013 - Affordable Care Act FLSA Health Insurance Exchanges Marketplace Notice Notice Requirements

How to Handle Employee Benefits with Same-Sex Marriages: BB&K's John Wahlin Looks at What Changes Should be Made in Light of the...

With this summer’s Supreme Court rulings on DOMA, the Defense of Marriage Act, and Prop. 8 allowing same-sex marriages to be recognized in states that allow them, private sector and public agency employers in California...more

9/17/2013 - 401k COBRA DOL DOMA Employee Benefits Marriage Proposition 8 Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

IRS Guidance Released on the Delayed Implementation of the Affordable Care Act's Play or Pay Rules - Penalties Will Not Apply to...

On the heels of last week’s announcement that the Affordable Care Act’s (ACA) reporting requirements and Play or Pay penalties will not go into effect until 2015, the IRS has released transition relief clarifying that the...more

7/11/2013 - Affordable Care Act Compliance Deadlines Delays Employer Mandates Fees Form 720 Healthcare IRS Pay or Play PCORI Penalties U.S. Treasury

The Affordable Care Act's Play or Pay Rules Have Been Delayed - Large Employers Will Not be Subject to Penalties for Failure to...

On Tuesday, the Administration announced that the Affordable Care Act’s employer shared responsibility payments, better known as the Play or Pay rules, will not go into effect until 2015....more

7/4/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

What the DOMA and Prop. 8 Decisions Mean for Employers - Last Week’s Decisions Will Impact Employer-Provided Benefits

The U.S. Supreme Court ruled last week that the Defense of Marriage Act’s (DOMA) definition of marriage is unconstitutional. The Court's decision and the decisions allowing same-sex marriage to resume in California will have...more

7/2/2013 - DOMA Employee Benefits Equal Protection Estate Tax Health Insurance Hollingsworth v Perry Income Taxes Proposition 8 Retirement Plan Same-Sex Marriage SCOTUS Standing US v Windsor

The Affordable Care Act’s Patient-Centered Outcomes Fee Deadline is Approaching - Many Employers with Self-Insured Plans Must...

As part of the Affordable Care Act, insurance companies offering certain health insurance policies and employers, including public agencies, that sponsor certain self-insured plans may be responsible for reporting and paying...more

6/25/2013 - Affordable Care Act Fees Form 720 Healthcare IRS PCORI Self-Insured Health Plans

Department of Labor Releases Updated Model COBRA Election Notice - Notice Incorporates Alternatives to COBRA Available Through...

The Department of Labor (DOL) recently released a revised model COBRA election notice which includes information about coverage available through the state insurance exchanges. This change is aimed at informing individuals of...more


Employers Must Notify Employees of the Availability of Health Insurance Exchanges - Employers Can Use Model Notices Issued by the...

The Patient Protection and Affordable Care Act added Section 18B to the Fair Labor Standards Act (FLSA), requiring employers to give notice to employees of the coverage options available through state insurance exchanges....more

5/16/2013 - Affordable Care Act DOL FLSA Health Insurance Exchanges Healthcare Notice Requirements

CalPERS Releases Estimates on New Actuarial Policies’ Impact on Employer Contribution Rates - Projected Rate Increases are Tied to...

This past Friday, the California Public Employees’ Retirement System (CalPERS) released Circular Letter 200-019-13 which estimates the increase to employer contribution rates for fiscal years 2015/2016 – 2019/2020 based on...more

5/1/2013 - CalPERS Employer Contributions

CalPERS Adopts Actuarial Policies That Will Increase Employer Contributions - Estimates Suggest That Employer Contributions Will...

On Wednesday, the Board of Administration of the California Public Employees' Retirement System (CalPERS) approved new actuarial policies that will have a significant impact on participating employers. The policies are...more

4/19/2013 - CalPERS Employer Contributions

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