Pat Anglin

Pat Anglin

Orrick, Herrington & Sutcliffe LLP

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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 Elective Deferrals 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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