Matthew Ryan

Matthew Ryan

Pillsbury Winthrop Shaw Pittman LLP

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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

Final Wellness Regulations Create New Program Categories and Complications

The Departments of Labor, Treasury and Health and Human Services (the “Departments”) recently published final Affordable Care Act (“ACA”) regulations on wellness programs, effective in 2014. The regulations retain the...more

8/28/2013 - Affordable Care Act DOL EEOC Employee Benefits Healthcare HHS U.S. Treasury Wellness Programs

PE Fund Deemed a 'Trade or Business'—May Be Liable for Portfolio Companies' Pensions

The First Circuit Court of Appeals recently became the first federal appellate court to hold that a private equity (“PE”) fund can be a “trade or business,” and thus potentially included in a “controlled group” with its...more

8/9/2013 - Employee Benefits ERISA Investment Portfolios Investors Pensions Private Equity Retirement Plan SCOTUS

Preparing Participant-Directed Retirement Plans for the 2013 Annual Fee Disclosures

The Employee Retirement Income Security Act of 1974 (“ERISA”) requires participant-directed retirement plans to provide participants with in-depth disclosures of the plan’s fees, expenses, and investment performance on an...more

5/9/2013 - Disclosure Requirements ERISA Fees Retirement Plan

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

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