Lori Oliphant

Lori Oliphant

Winstead PC

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Simplified 401(k) Roth Rollover Rules Finalized

Final Roth Rollover Rules Retain Simplification of Prior Notice and Ease Rollovers for Participants with Both Roth and Pre-Tax Amounts in their 401(k) Plan Account - Prior to the proposed rules on Roth 401(k)...more

5/19/2016 - 401k Final Rules IRA Rollovers IRS Retirement Plan Providers Roth IRA

Important Information for 2015 Form 5500 Reporting: Pension Benefit Plans and Funded Welfare Benefit Plans

As you may know, there have been several new items added to the 2015 Form 5500 series. Specifically, these are: - ..Preparer Information at the bottom of page 1 of Form 5500 and Form 5500-SF ..Schedule H, Lines...more

5/6/2016 - Benefit Plan Sponsors Employee Benefits Form 5500 Health and Welfare Plans IRS Pensions

News Alert – Employer Action Required Following Issuance of Final Rule

On April 8, 2016, the Department of Labor (DOL) released the much anticipated final regulation to broaden the scope of fiduciary status under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal...more

4/22/2016 - 401k Best Interest Contract Exemptions Broker-Dealer DOL Employee Benefits ERISA Fiduciary Duty Investment Adviser IRA Retirement Plan

Employer Action Required Following Issuance of Final Rule

On April 8, 2016, the Department of Labor (DOL) released the much anticipated final regulation to broaden the scope of fiduciary status under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal...more

4/21/2016 - Benefit Plan Sponsors Best Interest Contract Exemptions Best Interest Standard Conflicts of Interest DOL ERISA Fiduciary Duty Final Rules Investment Adviser IRA Participant-Directed Plans PTEs Retirement Plan Service Agreements

A Brave New World for Investment Advisors Following Issuance of Final Rule

On April 8, 2016, the Department of Labor (DOL) released the much anticipated final regulation to broaden the scope of fiduciary status under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal...more

4/20/2016 - Best Interest Contract Exemptions Best Interest Standard Conflicts of Interest DOL ERISA Fiduciary Duty Final Rules Investment Adviser IRA PTEs Retirement Plan

Safe! Mid-Year Changes to Safe Harbor Plans Permitted

The Internal Revenue Service recently issued long-awaited relief to sponsors of safe harbor 401(k) plans. For years, many employers have relied on various safe harbor plans designs to avoid generally applicable...more

2/8/2016 - 401k Employee Benefits IRS Retirement Plan Safe Harbors

Limited Transition Relief Provided for Employer Payment Plans

The Internal Revenue Service (IRS) recently issued additional guidance (Notice 2015-17) addressing the treatment of arrangements whereby an employer reimburses an employee for some or all of the premium expenses incurred for...more

2/26/2015 - Affordable Care Act Employer Mandates Health Insurance IRS Medical Reimbursement Plans

HHS Explains Privacy Rule in Emergency Situations

On November 10, 2014, the U.S. Department of Health and Human Services (HHS) issued a bulletin reminding covered entities and business associates of how they may disclose patient information for public health activities or in...more

11/13/2014 - Business Associates Covered Entities Ebola Emergency Management Plans HHS Medical Records PHI

IRS Expands Permissible Mid-Year Cafeteria Plan Elections

On September 18, 2014, the IRS issued Notice 2014-55, which expands permissible mid-year election changes under “cafeteria plans” to address two specific situations that have arisen in connection with the implementation of...more

9/26/2014 - Cafeteria Plans Employee Benefits Healthcare Healthcare Reform IRS

What Employer Shared Responsibility Does Not Say

So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the “ESRR”), that some of the most significant considerations have been missed...more

9/18/2014 - Benefit Plan Sponsors Employer Liability Issues Full-Time Employees Health Insurance Internal Revenue Code (IRC) IRS Medicare Popular Same-Sex Marriage Shared Responsibility Rule

Supreme Court Strikes Down Contraceptive Mandate for Closely-Held Companies

On June 30, 2014, the United States Supreme Court held, in a 5-4 decision, that the contraceptive mandate included under the Patient Protection and Affordable Care Act (“PPACA”) violates federal law. The Court’s holding in...more

7/8/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Hobby Lobby SCOTUS

One, Two Punch for Moench – Supreme Court Eliminates Presumption for Employer Stock Investments

The United States Supreme Court issued a unanimous opinion on June 25, 2014 in the case of Fifth Third Bancorp v. Dudenhoeffer. While the Supreme Court’s holding substantially affects the fiduciaries of all employee stock...more

6/30/2014 - ERISA ESOP FIfth Third Bancorp v Dudenhoeffer SCOTUS Stock Drop Litigation US Bancorp

Fifth Circuit Denies Deferential Review for Fiduciary Actions

Many employee benefit professionals are aware of the deferential standard of review provided to plan fiduciaries in accordance with the 1989 United States Supreme Court ruling in Firestone Tire & Rubber Co. v. Bruch. That...more

4/23/2014 - Employee Benefits ERISA Fiduciary Duty Standard of Review

IRS Announces Deadline to Amend Retirement Plans for Same-Sex Benefits

On April 4, 2014, the Internal Revenue Service (the “Service”) published Notice 2014-19, in which it describes amendments required to be made to retirement plans qualified under Section 401(a) of the Internal Revenue Code of...more

4/8/2014 - IRS Retirement Plan Tax Benefits

Texas Ban on Same-Sex Marriage Determined Unconstitutional

The State of Texas is the latest jurisdiction under scrutiny for its ban on same-sex marriage. On Wednesday, February 26, 2014, U.S. District Judge Orlando Garcia ruled that the state law banning same-sex marriage results in...more

2/28/2014 - Due Process Equal Protection Marriage Same-Sex Marriage SCOTUS

The First Pieces of Health Reform's Pay or Play Penalty Puzzle

Early this week the Internal Revenue Service and Department of Treasury (the “IRS”) issued the first piece of the Affordable Care Act (“ACA”) penalty imposition jigsaw puzzle. It then followed up with 46 FAQs on the same...more

2/21/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule

Healthcare Reform Mandate Delayed (Again) for Some Employers

On Monday, February 9, 2014, the Agencies issued regulations that provide additional guidance regarding the employer mandate (i.e. the “play or pay” penalty) under Healthcare Reform. But, the most surprising aspect of the...more

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

Another Benefits Grab Bag of Guidance and Reminders – Health and Retirement Plans

Preventive Care Expansion for Calendar Plan Year 2015 for Non-Grandfathered or Non-Exempt Plans - The preventive care coverage requirements were updated in September 2013 to include a requirement that there must be...more

1/24/2014 - Employee Benefits Expatriates Healthcare Preventive Health Care Qualified Health Plans Retirement Plan Wellness Programs

Welcomed Guidance on Wellness Programs

On June 3, 2013, the Departments of Treasury, Labor and Health and Human Services (Agencies) issued final regulations regarding nondiscriminatory wellness programs in group health coverage under the Affordable Care Act and...more

1/22/2014 - Affordable Care Act Discrimination DOL Employee Benefits ERISA Healthcare HHS U.S. Treasury Wellness Programs

Agencies Share Guidance on Cost-Sharing

Earlier this month, the Departments of Treasury, Labor and Health and Human Services (Agencies) jointly issued additional guidance on the application of the cost-sharing limitations imposed under the Affordable Care Act. It...more

1/20/2014 - Affordable Care Act Cost-Sharing DOL Healthcare Healthcare Reform HHS U.S. Treasury

Proposed Rules Expand Exceptions from Healthcare Reform

On December 24, 2013, the Departments of Treasury, Labor, and Health and Human Services (collectively, the “Departments”) jointly issued proposed rules that would expand the scope of arrangements that would constitute...more

1/9/2014 - Affordable Care Act DOL Healthcare Healthcare Reform HHS HIPAA U.S. Treasury Wraparound Coverage

Year-End Health and Retirement Plan Guidance Grab Bag

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

12/26/2013 - Affordable Care Act Anti-Kickback Statute Cafeteria Plans Employer Group Health Plans ERISA FICA Taxes Flexible Spending Accounts FSA HSA IRS Medicare Taxes PBGC Retirement Plan Roth Conversions Same-Sex Marriage Year-End Planning Year-End Tax Planning

Beneficiary Designations and Spouse Definitions Need to be Updated - 16th State Approves Same Sex Marriage While 3rd Circuit...

Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more

12/4/2013 - Beneficiaries Civil Unions COBRA Employee Benefits Marriage Marriage Equality Same-Sex Marriage Tax Benefits

Expanded Final Mental Health Parity and Addiction Equity Act Regulations Require Plan Sponsor Consideration Early in 2014 for 2015...

The final Mental Health Parity and Addiction Equity Act regulations (“MHPAEA Regs”) were released late last week and apply to the first plan year beginning on or after July 1, 2014 (for calendar year plans on January 1,...more

11/15/2013 - Healthcare Mental Health Parity Rule MHPAEA

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