The Pension Benefit Guaranty Corporation (PBGC) has proposed regulatory safe harbors waiving the obligation of financially sound defined benefit pension plans and the companies that maintain them from the duty to report...more
4/12/2013 - Borrowers Credit Agreements Default ERISA PBGC Pensions Reporting Requirements Safe Harbors
Beginning in 2014, large U.S. employers that do not offer a minimum level of affordable health coverage to their full-time employees may be required to pay an assessment of up to $3,000 per employee. For plan years beginning...more
1/23/2013 - Affordable Care Act Full-Time Employees IRS Pay or Play Shared Responsibility Rule
New regulations have been issued under the Patient Protection and Affordable Care Act (“PPACA”) implementing annual fees and reporting requirements on self-insured health plans and indirectly on fully insured plans. The...more
1/17/2013 - Affordable Care Act CHIP HHS HRA HSA Medicaid Medicare PCORI Reporting Requirements Self-Insured Health Plans Transitional Reinsurance Program
In This Edition: - Year-end Deadline for Correcting Section 409A Deferred Compensation Arrangements That Condition Payment on an Employee Release or Covenant: By December 31, 2012, all deferred compensation...more
12/13/2012 - 3.8% Medicare Tax Affordable Care Act Deferred Compensation Dodd-Frank FICA Taxes Say-on-Pay Section 409A Shareholder Litigation Spinoffs
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