Pat Anglin

Pat Anglin

Orrick, Herrington & Sutcliffe LLP

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Good News from the IRS on 401(K) Safe Harbor Plans

Safe harbor 401(k) plans are attractive because they are not required to perform annual nondiscrimination testing. In the past, one of the biggest reasons not to offer a safe harbor 401k) plan was the prohibition on changing...more

3/3/2016 - 401k Employee Benefits IRS Retirement Plan Safe Harbors

The Many Pitfalls of Worker Misclassification

Worker classification is an area of major concern for domestic and international employers of all sizes. Our Labor and Employment Group recently alerted you to significant regulatory action by the US Department of Labor...more

12/10/2015 - Affordable Care Act DOL Employer Liability Issues Independent Contractors Misclassification Wage and Hour

IRS Pulls Determination Letter Program, Puts Premium on Plan Assessments by Sponsors

Effective January 1, 2017, the IRS has announced that, due to limited resources, it is eliminating the existing 5-year determination letter application staggered filing cycles for individually designed plans. Off-cycle...more

8/1/2015 - Assessment Benefit Plan Sponsors Determination Letter Employer Group Health Plans EPCRS IRS

IRS Flip Flops DeRisking Pension Plan Options

The volatility and unpredictability of an employer's obligations under a defined benefit pension plan can have a significant impact on its bottom line. This is especially true of plans with liabilities for pension benefits...more

7/17/2015 - Annuities De-Risking Defined Benefit Plans DOL IRS Lump Sum Payments Pension Plan Amendments Pensions

Missed Deferrals - New 401(k) Correction Procedures

The IRS has recently issued three new, less expensive safe harbor procedures for correcting missed elective deferrals. These new procedures require either no employer corrective contribution to make up the missed elective...more

6/10/2015 - 401k Corrections Corrective Actions Defined Contribution Plans Employee Benefits IRS Notice Requirements Retirement Plan Safe Harbors

The Affordable Care Act – Consider Yourself on Notice

Under the Affordable Care Act, employers subject to the Fair Labor Standards Act must provide a “Notice of Coverage Options” to each employee. The purpose of this Notice is to inform employees that they may obtain health...more

7/15/2013 - Affordable Care Act Deadlines Delays Employer Mandates Health Insurance Exchanges Healthcare Marketplace Notice Pay or Play Shared Responsibility Rule U.S. Treasury

Supreme Court Issues Two Historic Decisions on Same-Sex Marriage: What Does This Mean for Employee Benefit Plans?

On Wednesday, June 26, 2013, the United States Supreme Court (the "Court") issued two significant decisions relating to same-sex marriage, both of which will have far-reaching effects on the design and tax treatment of...more

7/1/2013 - COBRA DOMA Employee Benefits Equal Protection Health Insurance Hollingsworth v Perry IRS Proposition 8 Same-Sex Marriage SCOTUS Standing US v Windsor

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