Meridith Bogart Krell

Meridith Bogart Krell

Patterson Belknap Webb & Tyler LLP

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New Developments and Impending Deadlines for Employer Group Health Plans

As the federal government agencies continue to push forward with implementation and administration of health care reform (i.e., the Patient Protection and Affordable Care Act), there are two recent developments that we want...more

10/13/2014 - Affordable Care Act Cafeteria Plans COBRA DOL Employer Mandates HPID IRS Notice Requirements

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could...more

5/8/2014 - Benefit Plan Sponsors Income Taxes IRS Marital Status Qualified Retirement Plans Same-Sex Marriage State of Celebration US v Windsor

Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...more

3/5/2014 - Affordable Care Act Dependent Coverage Employer Mandates Full-Time Employees Internal Revenue Code Minimum Value Plans Pay or Play Penalties Shared Responsibility Rule

New Carryover Option for Health Flexible Spending Arrangements

Recent guidance from the IRS modifies the long-standing “use or lose it” rule under a health flexible spending arrangement (“Health FSA”) to permit such arrangements to offer participants the opportunity to carryover up to...more

12/6/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS Use or Lose Rule

Federal Guidance on HRAs, Health FSAs and Other Employer Funding Arrangements Under Health Care Reform

On September 13, 2013, the Internal Revenue Service, U.S. Department of Labor and U.S. Department of Health and Human Services, collectively, issued guidance (the "Health Funding Guidance") on the application of two of the...more

10/24/2013 - Affordable Care Act EAP Flexible Spending Accounts Healthcare Healthcare Reform HRA

Important IRS Guidance on Same-Sex Marriage

Earlier this summer we sent you an Alert concerning the U.S. Supreme Court’s historic ruling (United States v. Windsor) regarding same-sex marriage. This decision declared, as unconstitutional, Section 3 of the federal...more

9/12/2013 - DOMA Employee Benefits ERISA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Update: One-Time Extension for Furnishing Annual Fee Disclosures to Participants

Earlier this month we reminded you that plan administrators of participant-directed ERISA defined contribution retirement plans (e.g., 401(k) plans, 403(b) plans, profit sharing plans and money purchase plans) had to...more

7/31/2013 - 401k 403(b) Plans Disclosure Requirements DOL ERISA Fee Disclosure Participant-Directed Plans Plan Administrators

IRS/Treasury Provides One-Year Delay For Certain Employer Health Coverage Reporting And Employer “Pay Or Play” Penalty Taxes

On July 9, 2013, the U.S. Treasury Department and Internal Revenue Service (“IRS”) issued formal guidance (IRS Notice 2013-45; herein, the “Notice”)1 that provides for a one year delay until 2015 with respect to (i) certain...more

7/19/2013 - Affordable Care Act Employer Mandates Healthcare IRS Pay or Play Penalties Shared Responsibility Rule U.S. Treasury

Reminder: Ongoing Participant Fee Disclosure Obligations for Retirement Plan Sponsors

In 2011 and 2012, we alerted you to new requirements on plan administrators of participant-directed defined contribution retirement plans (e.g., 401(k) plans, 403(b) plans, profit sharing plans and money purchase plans) that...more

7/18/2013 - 401k Disclosure Requirements ERISA Fees Retirement Plan

Supreme Court Ruling on Same-Sex Marriage: Impact on Employee Benefits

The United States Supreme Court’s landmark decision on June 26, 2013 in United States v. Windsor that struck down Section 3 of the Defense of Marriage Act (DOMA) as unconstitutional has far reaching implications for employee...more

7/10/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Employer Mandates ERISA Fringe Benefits Health and Welfare Plans Healthcare Marriage Payroll Records Retirement Plan Same-Sex Marriage SCOTUS US v Windsor

Action Items for Employers: Notice to Employees of Health Insurance Marketplace & Related Updates to COBRA Election Notices

As we have alerted you in the past, health care reform enacted in 2010 under the Patient Protection and Affordable Care Act (referred to herein as “PPACA”) has imposed new obligations on employers and group health plans. One...more

7/3/2013 - Affordable Care Act COBRA Compliance DOL Employee Benefits Employee Rights Health Insurance Health Insurance Exchanges Marketplace Notice New Regulations

IRS Relief for 403(b) Retirement Plans

Recognizing that the requirement to have a detailed written plan document for a 403(b) retirement plan was a new and arduous task for many non-profit entities who sponsored such plans, the IRS has now published favorable...more

3/22/2013 - 403(b) Plans IRS Retirement Plan

New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed

In This Alert: - A. What Is The Employer Shared Responsibility Penalty? - What Is The “Failure To Offer Coverage Penalty”? - How Is The “Failure To Offer Coverage Penalty” Calculated? - What Is...more

3/20/2013 - Affordable Care Act Compliance Employer Group Health Plans Healthcare IRS Pay or Play Penalties Reporting Requirements

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis...more

1/18/2013 - Adoption American Taxpayer Relief Act Defined Contribution Plans Employee Benefits Fiscal Cliff Income Taxes IRA Payroll Taxes Roth Conversions

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