Richard Birmingham

Richard Birmingham

Davis Wright Tremaine LLP

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ERISA Litigation Review

The courts have been busy in 2014, addressing a variety of issues in the employee benefits field in decisions that impact everyone from union travelers to ESOP fiduciaries. This advisory summarizes a selection of the 2014...more

9/19/2014 - Blue Cross Employee Benefits Employer Liability Issues ERISA ESOP Fiduciary Duty IRA IRS Multi-Employer Pensions Negligence Non-Profits Religious Institutions TPAs Traveling Employee

What Everyone Needs to Know About the Coordination of Severance Benefits, COBRA, and the ACA

In a common occurrence throughout corporate America, an employee terminates employment and as a result will lose company-provided health care coverage. To obtain health care coverage, the employee has two options: 1) elect...more

6/9/2014 - Affordable Care Act COBRA Employee Benefits Hiring & Firing Popular Severance Agreements Severance Pay Termination

New IRS Guidance on Tax Treatment of Employer-Provided Benefits for Same-Sex Spouses

The U.S. Supreme Court’s decision in U.S. v. Windsor changed the tax treatment of benefits provided to legally married same-sex spouses and their dependents. Prior to the Windsor decision, employers were required to treat any...more

10/1/2013 - Employee Benefits FICA Taxes FUTA IRS Same-Sex Marriage US v Windsor

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

7/1/2013 - Civil Unions COBRA DOMA Domestic Partnership Employee Benefits Equal Protection ERISA FMLA Hollingsworth v Perry Income Taxes Proposition 8 Retirement Plan Same-Sex Marriage SCOTUS Standing US v Windsor

ERISA Litigation Alert: Check Your Plan Subrogation and Reimbursement Language to Eliminate “Contractual Gaps”

In U.S. Airways v. McCutchen, the U.S. Supreme Court upheld the ability of U.S. Airways’ health plan to recover medical expenses that it previously paid to the injured party from a third party settlement, but remanded the...more

5/21/2013 - Attorney's Fees Common Fund Doctrine ERISA Healthcare Medical Expenses Reimbursements SCOTUS Settlement Subrogation US Airways

Transit Benefit Retroactive Relief Requires Immediate Employer Action

The American Taxpayer Relief Act (“ATRA”) of 2013 increased the monthly transit benefit exclusion from $125 to $240 per employee, retroactive to Jan. 1, 2012....more

1/23/2013 - American Taxpayer Relief Act Fiscal Cliff Income Taxes Transit Benefits

Domestic Partner and Same-Sex Marriage Laws: Approval of Washington Marriage Equality Act and Impact on Employee Benefits

On Nov. 6, 2012, Washington voters approved same-sex marriage in Washington state. This advisory explains the impact of this new law on employee benefit plans and procedures, and revisits the treatment of employee benefits...more

11/13/2012 - Ballot Measures COBRA DOMA Domestic Partnership Employee Benefits Employer Group Health Plans ERISA QDRO Same-Sex Marriage

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