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Affordable Care Act: Hobby Lobby Decision Limits Contraception Requirement

As widely reported, on June 30th, the United States Supreme Court held in Burwell v. Hobby Lobby Stores that certain methods of contraception under the preventive health services requirements of the Patient Protection and...more

7/9/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

ESOP Fiduciaries Not Entitled to Presumption of Prudence

In Fifth Third Bancorp v. Dudenhoeffer, the U.S. Supreme Court unanimously held that there is no presumption of prudence for fiduciaries of an employee stock ownership plan (ESOP) who invest in employer securities. The case...more

7/7/2014 - Duty of Prudence Employee Benefits ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer SCOTUS US Bancorp

New IRS Guidance on Same-Sex Marriages and Retirement Plans Requires Action by Employers

The Treasury Department and Internal Revenue Service (“IRS”) have issued Notice 2014-9 (the “Notice”) and related Frequently Asked Questions (“FAQs”) providing much anticipated guidance on the application of the Supreme...more

5/21/2014 - DOMA Employee Benefits IRS Marriage Retirement Plan Same-Sex Marriage SCOTUS

Affordable Care Act: Final Rules Provide Transition Relief for Key Provisions of the Employer Mandate

The U.S. Treasury Department has issued final regulations implementing the employer shared responsibility provisions, also referred to as the play-or-pay penalties, under the Patient Protection and Affordable Care Act (ACA)...more

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

IRS Issues Final Regulations on Suspending or Reducing Safe Harbor 401(k) Contributions

The U.S. Department of Treasury and the Internal Revenue Service have issued final regulations providing guidance on permitted midyear reductions or suspensions of safe harbor nonelective and safe harbor matching...more

11/23/2013 - 401k Defined Contribution Plans IRS Retirement Plan Safe Harbors

IRS Announces New Health FSA Carryover and 2014 Benefit Plan Limits

The U.S. Treasury Department and the Internal Revenue Service (IRS) have announced updated guidance permitting carryover of up to $500 of unused health flexible spending account (FSA) balances at the end of a plan year....more

11/5/2013 - Cafeteria Plans Carryover Basis Flexible Spending Accounts Healthcare IRS U.S. Treasury Use or Lose Rule

IRS Announces Special Procedures to Correct Overpayment of FICA for Same-Sex Benefits

In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative...more

9/26/2013 - DOMA Employee Benefits FICA IRS Marriage Same-Sex Marriage Tax Benefits U.S. Treasury US v Windsor

IRS Clarifies Tax Treatment of Same-Sex Spouses

The Treasury Department and Internal Revenue Service (“IRS”) have issued a landmark ruling that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax...more

9/3/2013

Affordable Care Act: Implementation of Reporting Requirements and Penalties Delayed One Year

The Department of Treasury announced on July 2 that it will provide transition relief of one additional year for the mandatory employer and insurer reporting requirements under the Patient Protection and Affordable Care Act...more

7/5/2013 - Affordable Care Act Delays Employer Mandates Healthcare Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Defense of Marriage Act: What the U.S. Supreme Court’s Windsor Decision May Mean for Employer-Sponsored Benefit Plans

Now that the U.S. Supreme Court has ruled in U.S. v. Windsor that the federal Defense of Marriage Act (“DOMA”) is an unconstitutional “deprivation of the equal liberty of persons that is protected by the Fifth Amendment of...more

6/27/2013 - Discrimination DOMA Due Process Employee Benefits Equal Protection Estate Tax Health Insurance Retirement Plan Same-Sex Marriage SCOTUS

Final Rules on Wellness Programs under the Affordable Care Act

Plan sponsors should review wellness programs for compliance with recently issued final rules, which among other things increase the maximum permissible award for certain wellness programs. On May 29, the Internal Revenue...more

6/17/2013 - Affordable Care Act Compliance Final Rules Health Plan Sponsors Healthcare Wellness Programs

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