Mark Jones

Mark Jones

Pillsbury Winthrop Shaw Pittman LLP

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Latest Publications


SEC Adopts Final Pay Ratio Disclosure Rules

The Securities and Exchange Commission (SEC) has adopted final rules under the Dodd-Frank Wall Street and Consumer Protection Act (the Dodd-Frank Act) to require U.S. public companies to disclose the ratio of the annual total...more

8/28/2015 - CEOs Disclosure Requirements Dodd-Frank Executive Compensation Final Rules Median Employee Pay Ratio Principle Executive Officer (PEO) Publicly-Traded Companies SEC

U.S. Supreme Court Upholds Premium Subsidies on Federally Run Health Insurance Exchanges

On June 25, 2015, in a 6-3 majority opinion, the U.S. Supreme Court confirmed the availability of premium subsidies for health coverage purchased on Affordable Care Act (ACA) health insurance exchanges, regardless of whether...more

7/6/2015 - Affordable Care Act Employer Group Health Plans Health Insurance Health Insurance Exchanges Individual Mandate IRC King v Burwell SCOTUS Subsidies Tax Credits

SEC Proposes Pay-for-Performance Disclosure Rules

On April 29, 2015, the Securities and Exchange Commission (SEC) proposed a new rule under the Dodd-Frank Wall Street Reform and Consumer Protection Act that would require public companies to disclose the relationship between...more

6/3/2015 - Disclosure Requirements Executive Compensation Pay-for-Performance Proxy Statements Publicly-Traded Companies SEC Total Shareholder Return (TSR)

Circuit Court Split on ACA Could Impact Employer Penalties

In conflicting opinions released on July 22nd, two federal circuits split on whether Affordable Care Act subsidies are available under a federally operated health insurance exchange. “Pay or play” penalties apply only if...more

8/5/2014 - Affordable Care Act Employee Rights Employer Liability Issues Employer Mandates Healthcare Penalties Popular

Health Care Reform Update: Employers Must Begin Reporting Details of Health Coverage to IRS

The Patient Protection and Affordable Care Act (“ACA”) imposes significant new reporting requirements on employers providing self-insured group health coverage to their employees and employers subject to the shared...more

3/26/2014 - Affordable Care Act Healthcare Healthcare Reform IRS Pay or Play Reporting Requirements

California Reduces Additional Tax on Section 409A Noncompliance

On October 4, 2013, Governor Jerry Brown signed into law Assembly Bill (“AB”) 1173, which reduces from 20 percent to 5 percent the additional California tax on nonqualified deferred compensation that fails to comply with...more

10/24/2013 - Compliance Deferred Compensation Income Taxes Section 409A

Health Care Reform Update: July 31 Fee Deadline for Most Self-Insured Plans

The IRS has released a revised version of Form 720 “Quarterly Federal Excise Tax Return” for sponsors of self-insured health plans to pay annual fees imposed under the Affordable Care Act. The fee for 2013 is $1 per covered...more

6/13/2013 - Affordable Care Act Fees Form 720 IRS PCORI Self-Insurance Self-Insured Health Plans

Proposed Regulations May Affect Default Risk for Borrowers with Pension Plans

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

Health Care Reform Update: Large Employers Must Offer Health Coverage or Pay Assessment

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

Health Care Reform Update: Many Self-Insured Plans Subject to New Annual Fees This Year

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 Form 720 HHS HRA HSA Medicaid Medicare PCORI Reporting Requirements Self-Insured Health Plans Transitional Reinsurance Program

Perspectives - Fall 2012 | Volume 3, Edition 2: An Executive Compensation, Benefits & Human Resources Law Update

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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