Kevin J. Hogan

Kevin J. Hogan

Snell & Wilmer

Contact  |  View Bio  |  RSS

Latest Publications

Share:

2013 End of Year Plan Sponsor “To Do” List Part 1 – Executive Compensation

As 2013 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part one of the...more

11/25/2013 - Benefit Plan Sponsors Equity Compensation Executive Compensation Section 409A Year-End Planning

Agencies Issue Guidance on Same-Sex Marriage Impacting Employee Benefits

On June 26, 2013, the United States Supreme Court, in United States v. Windsor, held that Section 3 of the Defense of Marriage Act (“DOMA”) is unconstitutional as a deprivation of the equal liberty of persons that is...more

9/9/2013 - DOL DOMA Employee Benefits Employer Group Health Plans FMLA Healthcare IRS Qualified Retirement Plans Same-Sex Marriage SCOTUS US v Windsor

Government Agencies Release Additional Guidance on Minimum Essential Coverage, Minimum Value and Summary of Benefits and Coverage

As discussed in our March 20, 2013 Legal Alert – Health Care Reform’s Large Employer Play or Pay Penalties: A Checklist for Employers, large employers will be subject to a penalty tax if they either: (1) fail to offer...more

8/20/2013 - Affordable Care Act COBRA Compliance Deadlines Delays Employer Mandates Healthcare Healthcare Reform HHS HSA Marketplace Notice Minimum Essential Coverage Pay or Play Shared Responsibility Rule

DOL Releases Fiduciary Tips for Selecting Target Date Funds

In recent years, target date funds (TDFs) have become a popular investment option for many 401(k) plan participants. By investing in a mix of stocks, bonds and other investments, often through investments in other mutual...more

5/21/2013 - DOL Fiduciary Duty TDFs

Supreme Court Review of Same-Sex Marriage Cases Could Require Significant Changes to Employee Benefits

In our 2012 End of Year Plan Sponsor “To Do” Lists, we indicated that there was a strong possibility that the Supreme Court would grant certiorari this term in a series of cases challenging Section 3 of the Defense of...more

2/20/2013 - COBRA DOMA Domestic Partner Benefits Employee Benefits Employer Group Health Plans ERISA FMLA HIPAA Proposition 8 QDRO QJSAs Same-Sex Marriage SCOTUS

The IRS Releases Revised Retirement Plan Correction Program

On New Year’s Eve, the IRS issued its long-awaited update to the Employee Plans Compliance Resolution System (EPCRS) in Revenue Procedure 2013-12. The EPCRS is an important IRS program that plan sponsors use to correct...more

2/7/2013 - Benefit Plan Sponsors EPCRS Retirement Plan Voluntary Correction Program

Fiscal Cliff Legislation Expands In-Plan Roth Conversions for Qualified Plans

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”), more commonly known as the fiscal cliff legislation. Among other things, the Act amended the tax code to remove some of...more

1/23/2013 - 401k American Taxpayer Relief Act Fiscal Cliff IRS Retirement Plan Roth Conversions

Sixth Circuit Holds that Severance Payments Are Not Subject to FICA Taxes

In United States v. Quality Stores, Inc., et al., the United States Court of Appeals for the Sixth Circuit recently held that severance payments qualified as supplemental unemployment compensation benefit (SUB) payments and...more

11/15/2012 - FICA Taxes Severance Agreements SUB Unemployment Compensation System

8 Results
|
View per page
Page: of 1