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Calculating Maximum Participant Loan Amounts

Most of us have struggled with the obtuse calculations required to determine maximum participant loan amounts. Perhaps in the future robotic AI Human Resource managers will not have this problem, but until then we all seem to...more

ERISA Plan Investments in Public Benefit Corporations

In recent years we’ve seen a new type of corporations, known as Public Benefit Corporations, or “B” Corporations. These new B corporations are private corporations which, like any other corporation, owe a duty to their...more

5/5/2017  /  B Corporation , DOL , ERISA , Fiduciary Duty

IRS Provides Transitional Relief for Issuing QHCERA Notices

As described in our prior alert,the 21st Century Cures Act (“Cures Act”) allows employers with fewer than fifty employees that do not offer health plans to establish stand-alone health reimbursement arrangements (“HRAs”) to...more

2017 IRS Limits Announced for Benefits and Other Tax Provisions

Members of Saul Ewing’s Tax and Employee Benefits and Executive Compensation Practices have outlined the recently announced 2017 dollar limits on the Social Security Wage Base, compensation and deferrals for retirement plans,...more

Is Your Advisor Knowledgeable About Investments, or Just a 401(k) Wonk?

I recently had a conversation with Lee Lyon of Lyon Investment Services, based in Jacksonville, Florida. Lee’s office is near downtown Jacksonville in a quaint area of town known as San Marco. Lee advises both...more

What Should You Do With a Marketplace Notice?

Employers of all sizes are receiving notices from Health Insurance Marketplaces (“Notice” or “Marketplace Notice”) alerting them that an employee or employees have obtained Exchange coverage and are eligible for and receiving...more

Supreme Court Interprets ERISA to Limit Remedies Available to Plans to Subrogate and Recover Overpayments

Montanile v. Board of Trustees of the National Elevator Industry Health Benefit Plan is the fourth decision by the U.S. Supreme Court addressing the subrogation rights of self-insured ERISA-covered health plans. Three...more

European Court of Justice Declares Safe Harbor for Transferring Personal Data from Europe Invalid

The European Court of Justice (“ECJ”) has ruled that the 15-year-old Safe Harbor Data Protection Framework (“Safe Harbor”) between the United States and the European Union (“EU”) is invalid. According to the ECJ, it does not...more

Affordable Care Act in Mergers and Acquisitions: New Guidance from Internal Revenue Service

In Notice 2014-49, the Internal Revenue Service (“Service”) issued guidance on how to avoid potential penalties under the Affordable Care Act (“ACA”) in connection with mergers and acquisitions (“M&A”). The notice provides a...more

ERISA self-insured health plan not required to cover same sex spouses

In Roe v. Empire Blue Cross Blue Shield, No. 12–cv–04788 (NSR), 58 EBC 1077, 2014 WL 1760343 (S.D. N.Y. May 1, 2014), the United States District Court for the Southern District of New York held a self-insured health plan that...more

The Employer’s Playbook for Affordable Care Act (ACA) Compliance: Another Delay of Game for Large Employers with Fewer than 100...

SUMMARY: Final Rules were released late in the day on February 10, 2014 implementing the employer shared responsibility provisions of the Affordable Care Act (pay or play rules or employer mandate)....more

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

The Employer's Playbook for ACA Compliance: Are You In The 2014 "Pay Or Play" Game?

For better or worse, the ACA or Health Care Reform is still with us. If you do not want to end up in the penalty box in 2014, you must know whether you are subject to the employer shared responsibility provisions of the ACA...more

Court Of Federal Claims Upholds 409A "Gotcha"

If your company has been cavalier about Internal Revenue Code Section 409A, you should reconsider. In a recent opinion by the United States Court of Federal Claims, the IRS scored the first points – more than $5 million of...more

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