Ryan Murphy

Ryan Murphy

Hodgson Russ LLP

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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 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 IRC IRS Liability 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

Employee Benefits Developments - November 2014

Health Care Cost Consideration May Support Age Discrimination Claim. Recently, the U.S. Court of Appeals for the Eighth Circuit overturned a lower court’s summary judgment ruling against a plaintiff’s age discrimination...more

11/26/2014 - ADEA Appeals Breach of Contract Breach of Duty Business Valuations Choice-of-Venue Employee Benefits Employee Retention Employer Liability Issues ERISA ESOP Health Insurance Multiemployer Plan Pensions Premiums Retirement Plan Wage and Hour Withdrawal Liability Wrongful Termination

Employee Benefits Developments - September 2014

CASES - Post-Retirement Medical Benefits Under Siege. A recent spike in retiree benefit litigation is evidence of a growing interest among employers in strategies designed to contain, reduce, and eliminate the current...more

9/30/2014 - Data Breach EHR Employee Benefits ERISA HIPAA IRA Life Insurance PHI Retirement

Employee Benefits Developments - August 2014

The Departments of the Treasury, Labor, and Health and Human Services issued final regulations addressing the rule in the Affordable Care Act (ACA) that prohibits a group health plan from having a waiting period that exceeds...more

9/3/2014 - Affordable Care Act Employee Benefits Employer Group Health Plans Healthcare Waiting Periods

Employee Benefits Developments - July 2014

In May 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and Treasury issued Frequently Asked Questions (FAQs) Part XIX, addressing, among other subjects, the following: The newly revised DOL model...more

8/1/2014 - Affordable Care Act COBRA DOL Employee Benefits Healthcare HHS IRS Prescription Drugs Tax Credits

Employee Benefits Developments - June 2014

In This Issue: - Rulings, Opinions, Etc. ..Validating Rollover Contributions: New Guidance - Case ..Stock Drop Case Development: The Supreme Court Rejects The Presumption Of Prudence ..Dividend...more

7/1/2014 - Clickwrap Agreements Dividends Employee Benefits ERISA FICA Taxes FIfth Third Bancorp v Dudenhoeffer HSA IRA Rollovers IRS Restrictive Covenants SCOTUS Stock Drop Litigation

Employee Benefits Developments - April 2014

Supreme Court Holds Severance Payments Are Subject to FICA Taxes - Reversing a decision by the Sixth Circuit Court of Appeals, the U.S. Supreme Court ruled unanimously that severance payments to employees who were...more

4/30/2014 - Chapter 11 Employee Benefits Employer Group Health Plans ERISA IRA IRA Rollovers SCOTUS Severance Pay Severance Tax US v Windsor

Employee Benefits Developments - March 2014

On January 9, 2014, the Departments of Labor (DOL), Health and Human Services (HHS), and the Treasury (collectively, the “Departments”) issued additional health care reform guidance in the form of Frequently Asked Questions...more

3/31/2014 - DOL Employee Benefits Expatriates Healthcare HHS Indemnity Agreements Mental Health Mental Health Parity Rule

Finally! IRS Provides Final Play-Or-Pay Guidance

On February 11, 2014, the IRS released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act, also known as the “employer mandate” and “play-or-pay” requirement. In this...more

3/17/2014 - Affordable Care Act Employer Mandates Healthcare IRS Pay or Play

Employee Benefits Developments February 2014

RULINGS, OPINIONS, ETC. - IRS Issues Guidance on Expanded In-Plan Roth Rollover Rules - The Small Business Jobs Act of 2010 enacted rules under which 401(k), 403(b), and governmental 457(b) plans may provide for...more

2/28/2014 - American Taxpayer Relief Act Compliance Employee Benefits IRA Rollovers IRS Small Business Jobs Act

Employee Benefits Developments - January 2014

CASES - Court Finds Former NFL Player’s First Wife Is Surviving Spouse - A recent decision by the U.S. Court of Appeals for the Third Circuit demonstrates once again the importance of divorcing your first spouse...more

2/3/2014 - Athletes Breach of Duty Denial of Benefits Divorce Employee Benefits ERISA Failure to Notify Fiduciary Duty NFL Out of Network Provider SEC Surviving Spouse

Employee Benefits Developments - December 2013

RULINGS, OPINIONS, ETC. - Modification of “Use-or-Lose” Rule for Health FSAs - Internal Revenue Service (IRS) Notice 2013-71 modifies the “use-it-or-lose-it” rule for health flexible spending accounts (health...more

12/23/2013 - Carryover Basis Employee Benefits Flexible Spending Accounts IRS Use or Lose Rule

Employee Benefits Developments November 2013

RULINGS, OPINIONS, ETC. - Religious Employers and the Women’s Contraceptive Mandate Background - This past July, the U.S. Departments of Labor, Health and Human Services, and the Treasury released final...more

11/26/2013 - Contraceptive Coverage Mandate Employer Group Health Plans Healthcare Religion Religious Institutions

2014 Benefits Limitations

The IRS announced cost-of-living adjustments to various dollar limitations that will apply to benefit plans for 2014....more

11/18/2013 - COLA Employee Benefits IRS

Private Equity Fund Deemed Trade or Business

In my previous post on this blog, I discussed the possibility of a Canadian company being called upon to pay for an affiliated U.S. company’s pension liabilities. As discussed therein, this possibility potentially exists...more

10/31/2013 - ERISA Pensions Private Equity Funds Qualified Retirement Plans Tax Exemptions

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