Lawrence Finnell

Lawrence Finnell

McCarter & English, LLP

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Latest Publications


IRS Issues Guidance on Recognition of Same-Sex Marriage Under Tax-Qualified Retirement Plans

On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court’s decision in United States v. Windsor (“Windsor”) to tax-qualified retirement plans (such...more

4/11/2014 - 401k DOMA IRS Qualified Retirement Plans Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

Final Rules Implementing Employer Shared Responsibility Provisions of the Affordable Care Act (ACA) Provide Transition Relief for...

The ACA Employer Shared Responsibility Provisions require an employer with at least 50 full-time employees (including full-time equivalent employees) to offer health coverage to its full-time (30 hours per week) employees...more

2/17/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

IRS Modifies Health FSA "Use or Lose" Rule

On October 31, the IRS issued Notice 2013-71, modifying the long-standing “use or lose” rule for health flexible spending arrangements (FSAs). Under the new rule, employers may permit health FSA participants to carry over up...more

11/13/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS U.S. Treasury Use or Lose Rule

Health Insurance Marketplace Notice Requirements

On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act of 2010 ("PPACA"). Shortly thereafter, the Health Care and Education Reconciliation Act of 2010 ("HCERA") was signed into law. PPACA...more

6/13/2013 - Affordable Care Act COBRA FLSA Health Insurance Exchanges Healthcare Marketplace Notice Notice Requirements Open Enrollment

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