Robert Kaplan

Robert Kaplan

Ballard Spahr LLP

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IRS Announces Cost-of-Living Adjustments for Employee Benefit Plans

The Internal Revenue Service has announced cost-of-living increases applicable to annual limits for employee benefit plans, including pensions, 401(k), 403(b), 457(b), and welfare plans for 2015. Employers should make sure...more

10/28/2014 - COLA Cost-of-Living IRS Retirement Plan

IRS To Apply One-Rollover-Per-Year Limit on IRA Rollovers

The Internal Revenue Service (IRS) has provided guidance that it will follow a recent tax court decision interpreting an Internal Revenue Code requirement allowing taxpayers to complete only one rollover per year from an...more

3/25/2014 - IRA IRA Rollovers IRS

IRS Issues In-Plan Roth Rollover Guidance

The Internal Revenue Service has issued long-awaited guidance regarding the ability for participants in section 401(k), 403(b), and governmental 457(b) plans to convert balances from pre-tax and after-tax sources into Roth...more

12/13/2013 - 401k 457(b) Plans IRA Rollovers IRS Retirement Plan

Final Regulations Issued on Safe Harbor Contribution Suspension

The Treasury Department has issued final regulations regarding the ability to suspend employer contributions to "safe harbor" 401(k) and 403(b) plans during a plan year. Employers that maintain safe harbor plans should...more

11/15/2013 - 401k 403(b) Plans Benefit Plan Sponsors Employee Benefits Employer Contributions Safe Harbors

Final Mental Health Parity Act Regulations Released

The Internal Revenue Service, U.S. Department of Labor, and U.S. Department of Health and Human Services have jointly released final regulations and new FAQs implementing the Paul Wellstone and Pete Domenici Mental Health...more

11/12/2013 - DOL HHS IRS Mental Illness MHPAEA

U.S. Department of Labor Follows IRS Ruling on Recognition of Same-Sex Marriage

The U.S. Department of Labor (DOL) yesterday announced that same-sex couples legally married in a jurisdiction that recognizes their marriage will be treated as married for purposes of the Employee Retirement Income Security...more

9/20/2013 - DOL DOMA Employee Benefits ERISA HIPAA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

DOL Delays Obligation of 401(k) and 403(b) Plans To Distribute Annual Investment Related Information

The U.S. Department of Labor (DOL) yesterday released Field Assistance Bulletin 2013-2 granting plan sponsors of participant-directed individual account plans (such as 401(k) and 403(b) plans) the ability to delay this year’s...more

7/23/2013 - 401k 403(b) Plans Deadlines Delays DOL

DOL Releases Guidance on Employer Notices about Exchange Availability

The U.S. Department of Labor (DOL) has published guidance on the notice that most employers must provide to their employees by October 1, 2013, about the insurance that will be available through health care marketplaces known...more

5/10/2013 - Affordable Care Act COBRA DOL Employer Group Health Plans Health Insurance Exchanges Healthcare Notice Requirements

More Guidance Issued on Summaries of Benefits and Coverage

The U.S. Department of Labor has issued a set of frequently asked questions, together with a new template, for the Summary of Benefits and Coverage (SBC) that applies to group health plans and individual health insurance. The...more

4/26/2013 - Affordable Care Act DOL Employer Group Health Plans Healthcare SBC

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