Ryan Murphy

Ryan Murphy

Hodgson Russ LLP

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Employee Benefits Developments - August 2016

The Employee Benefits practice group is pleased to present the Benefits Developments Newsletter for the month of August, 2016. ...more

9/2/2016 - Blue Cross Blue Shield Church Plans Employee Benefits ERISA ESOP Form 5500 Pensions Reporting Requirements Retirement Plan

Employee Benefits Developments - July 2016

Section 409A of the Internal Revenue Code (“Section 409A”) generally provides that, if a plan providing for deferred compensation fails to comply with Section 409A, either in form or in operation, then all amounts deferred...more

7/29/2016 - ADA Civil Monetary Penalty Deferred Compensation DOL EBSA EEOC Employee Benefits Employer Group Health Plans ERISA Exemptions Genetic Discrimination GINA Health Insurance Internal Revenue Code (IRC) IRS Section 409A Severance Pay Stock Appreciation Rights Stock Options Transaction-Based Compensation Trucking Industry Wellness Programs

Employee Benefits Developments - June 2016

The Equal Employment Opportunity Commission (EEOC) issued final regulations describing how the Americans with Disabilities Act (ADA) and the Genetic Information Nondiscrimination Act (GINA) apply to employer wellness...more

7/1/2016 - ADA Affordable Care Act Breach of Duty Citigroup EEOC Employee Benefits Employer Group Health Plans ERISA ESOP Fiduciary Duty GINA HIPAA Hiring & Firing Incentives IRA Rollovers IRS Non-Discrimination Rules PBGC Penalties Pensions Retaliation Roth IRA Statute of Limitations Stock Drop Litigation Stocks Wellness Programs

Employee Benefits Developments - May 2016

Agencies Issue New FAQs on the Affordable Care Act.The Departments of Labor, Health and Human Services, and the Treasury (the agencies) issued another set of frequently asked questions (FAQs) regarding the implementation of...more

5/27/2016 - Affordable Care Act Cancer Clinical Trials Cost-Sharing DOL Employee Benefits Employer Group Health Plans ERISA Health Insurance IRS Out of Network Provider Pensions

Employee Benefits Developments - April 2016

Stock Drop Case Update: Settlement Reached in Dudenhoeffer Case; Dismissal of Lehman Brothers Lawsuit Upheld. Two recent developments in stock drop litigation are worth noting: Dudenhoeffer Settlement. In Fifth Third...more

5/2/2016 - Employee Benefits ERISA Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Lehman Brothers Overpayment Pensions Preemption Private Equity Retirement Plan SCOTUS Stock Drop Litigation Sun Capital Partners Withdrawal Liability

Employee Benefits Developments - March 2016

Previously, many advisors had been concerned that the Internal Revenue Service (IRS) regulations on safe harbor plan designs covering 401(k) and 403(b) plans may have severely limited the abilities of plan sponsors to adopt...more

3/31/2016 - 401k DOL Employee Benefits ERISA Fiduciary Duty Form 5500 IRS Notice Requirements QDRO Retirement Plan Safe Harbors Stock Drop Litigation

Employee Benefits Developments - February 2016

IRS Issues Guidance Regarding Application of ACA Fee to Expatriate Health Plans. Section 9010 of the Affordable Care Act (ACA) imposes an annual fee on covered entities engaged in the business of providing health insurance...more

3/1/2016 - Affordable Care Act Amgen Defined Benefit Plans Employee Benefits ERISA Health Insurance IRS Pensions Pleading Standards Retirement Plan SCOTUS Stock Drop Litigation

Employee Benefits Developments - January 2016

IRS Guidance Addresses Numerous ACA Issues Related to HRAs. Just before the New Year, the IRS issued Notice 2015-87 (Notice), addressing the application of Affordable Care Act (ACA) market reform rules to different...more

2/1/2016 - Affordable Care Act ERISA Forum Selection Clause Health Insurance HRA IRS Obergefell v. Hodges QDRO Same-Sex Marriage SCOTUS Shared Responsibility Rule US v Windsor

Employee Benefits Developments - December 2015

ALERT: IRS Extends ACA Reporting Deadlines. With only a few days remaining in 2015, the IRS provided some welcome relief for employers subject to certain Affordable Care Act reporting requirements. Under IRS Notice 2016-4,...more

12/31/2015 - Affordable Care Act Cadillac Tax Corporate Counsel Employee Benefits Filing Deadlines Health Insurance Healthcare IRS Opt-Outs Popular Reporting Requirements Tax Credits

Employee Benefits Developments - November 2015

PACE Act Changes the Definition of ‘Small Group’ for Market Reform Purposes. On October 7, 2015, President Obama signed into law the Protecting Affordable Coverage for Employees Act (PACE Act). The PACE Act changed the...more

12/1/2015 - Affordable Care Act Employee Benefits PACE PBGC Wellness Programs

Employee Benefits Developments - October 2015

The Internal Revenue Service (IRS), consistent with prior regulations from the Department of Health and Human Resources (HHS), issued supplemental proposed regulations requiring employer sponsored health plans to provide...more

10/30/2015 - 401k Affordable Care Act Appeals Cost-of-Living Defined Benefit Plans Employee Benefits Employer Group Health Plans ERISA Form 8-K Health Insurance Healthcare HHS Inpatient Rehab Facilities IRA IRS Minimum Value Plans Multi-Employer Pensions Multiemployer Plan PBGC Pensions Qualified Benefit Plans SEC Social Security Administration (SSA) Title IV Vesting

Employee Benefits Developments - September 2015

IRS Issues New Draft Form 1095-C and Instructions. On August 6, 2015, the IRS published its most recent updates to Form 1095-C and the instructions for Forms 1094-C and 1095-C. Beginning in early 2016, applicable large...more

10/1/2015 - Affordable Care Act Benefit Plan Sponsors Breach of Duty COBRA Dodd-Frank Employee Benefits ERISA Executive Compensation Fiduciary Duty Filing Requirements Form 1095 Health Insurance Healthcare IRS Mergers Motion to Dismiss Pay Ratio PBGC Pensions Reporting Requirements SEC Spinoffs Verizon Wage and Hour

Employee Benefits Developments - June 2015

Supreme Court: Plan Fiduciaries Have a Continuing Duty to Monitor Plan Investments. In 2007, participants and beneficiaries under a 401(k) plan sued the plan fiduciaries and the plan sponsor to recover damages for alleged...more

7/15/2015 - 401k Affordable Care Act Benefit Plan Sponsors Breach of Duty Class Action Dave & Buster's DOL Employee Benefits ERISA FDA Fiduciary Duty HHS IRS Pay or Play Retirement Plan Safe Harbors SCOTUS Tibble v Edison Int U.S. Treasury

Employee Benefits Developments May 2015

Several years ago, the Department of Labor (DOL) proposed a regulation that would have redefined the term “fiduciary.” The proposed regulation received a great deal of criticism, prompting the DOL to withdraw its proposal. In...more

5/21/2015 - 401k Annual Reports DOL Employee Benefits ERISA Fiduciary Duty FINRA HSA IRA Retirement Retirement Plan SEC

Employee Benefits Developments - March 2015

The Internal Revenue Service recently issued Notice 2015-16, intending to initiate and inform the process of developing regulatory guidance regarding the excise tax on high-cost employer-sponsored health coverage. The...more

3/1/2015 - 401k Affordable Care Act Appeals Blue Shield Cadillac Tax COBRA Defined Benefit Plans DOL Employee Benefits Employer Group Health Plans Employer Healthcare Costs ERISA Excise Tax FICA Taxes Health Insurance Healthcare Internal Revenue Code (IRC) IRS Medicare Taxes Quality Stores Retirement Retirement Plan SCOTUS Social Security Taxes

Employee Benefits Developments - February 2015

ERISA § 4062(e) Liability Enforcement Returns--Applicable to Defined Benefit Plans and Succession of Operations at Facility. The Employee Retirement Income Security Act of 1974 (ERISA) § 4062(e) originally imposed liability...more

2/27/2015 - 401k Beneficiary Designations Breach of Duty Churches COBRA Compliance DOL Employee Benefits ERISA Fiduciary Duty Healthcare Internal Revenue Code (IRC) IRS PBGC Pension Protection Act of 2006 Pensions QDRO Religious Institutions Retirement Retirement Plan Survivor Benefits Tax Exempt Entities

Employee Benefits Developments - December 2014

Can a Medical Plan Enforce a Third-Party Recovery Provision Appearing Only in an SPD? Group health plans are often required to cover medical expenses associated with injuries caused by a third party’s negligence. These...more

12/31/2014 - Employer Group Health Plans Health Insurance Insurance Litigation

IRS Simplifies Tax Reporting for Individuals With Canadian Retirement Plans

Under Article XVIII(7) of the United States-Canada Tax Treaty, a U.S. citizen or resident may elect to defer U.S. income taxation on income accruing under a Canadian registered retirement savings plan (RRSP) or registered...more

12/19/2014 - Canada IRS Reporting Requirements Retirement Plan Tax Treaty

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