Nancy Brower

Nancy Brower

Poyner Spruill LLP

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IRS Guidance On Same-Gender Marriage - What Actions Should Plan Sponsors Take Now

Following the Supreme Court’s decision in United States v. Windsor, the IRS announced in Revenue Ruling 2013-17 that lawfully married same-sex couples would be treated as married for all Internal Revenue Code purposes. On...more

5/6/2014 - IRS Marriage Retirement Plan Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

Do Your Plans Include a Time Limit on a Participant’s Right to Sue?

Some, but far from all, employee benefit plans set a limit on the amount of time a participant has to file a lawsuit claiming benefits under the plan. Until recently, however, not all courts would recognize these plan...more

3/5/2014 - Employee Benefits ERISA Heimeshoff v. Hartford Life & Accident Insurance Co. Limitation Periods SCOTUS Statute of Limitations

IRS Modifies FSA Use-or-Lose Rule

The IRS recently modified the “use-it-or-lose-it” rule for healthcare flexible spending accounts (FSAs) to permit a limited carryover of unspent funds from one plan year to the next. Effective immediately, plan sponsors may...more

12/3/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS Use or Lose Rule

Paying Fees from the Plan is Not a "No-Brainer"!

Although using the revenue generated by the Plan’s investment funds to pay investment, advisory or recordkeeping fees may seem at first a “no-brainer”, this decision requires financial analysis, assessment of fiduciary...more

11/6/2013 - Benefit Plan Sponsors DOL Employer Liability Issues Fees Investment Funds

DOL Policy Allows Employers A Limited Opportunity To Re-Set Timing Of Annual Participant Fee Disclosures

The DOL’s new participant fee disclosures regulations took effect last year. These rules require 401(k) and other participant-directed plans to provide participants with an annual disclosure of certain plan and fee...more

9/9/2013 - 401k Disclosure Requirements DOL Fees IRS New Regulations Safe Harbors

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