Sharon Freilich

Sharon Freilich

Pullman & Comley, LLC

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New Guidance – Is that Rollover Contribution Valid?

Since 1992, the ability to move retirement money from one qualified plan to another qualified plan or individual retirement account has been simplified. One hiccup in this easing process has been determining the level of due...more

4/11/2014 - DOL EFAST2 Form IRA IRA Rollovers Qualified Retirement Plans Safe Harbors

Escaping the Clutches of 409A

Employers often use non-qualified deferred compensation (“NQDC”) arrangements to motivate or reward executive and management employees. These NQDC arrangements, if properly structured, enable key employees to defer income...more

4/10/2014 - Compliance Deferred Compensation Employer Liability Issues Section 409A

Stand-Alone Health Reimbursement Arrangements May Not Be Dead After All

Many employers offer employees Health Reimbursement Arrangements (“HRAs”) to assist employees meet their health care related expenses. Often such employer funded arrangements are not “integrated” with an insured health plan,...more

1/17/2014 - Employer Group Health Plans Healthcare Reimbursements

Connecticut Law Requires Employers to Adopt Cafeteria Plans

In 2007 Connecticut adopted a law requiring employers to adopt cafeteria plans if their employees are required to pay a portion of the health insurance premium for employer-sponsored health insurance through payroll...more

12/11/2013 - A Cafeteria Plans Health Insurance Healthcare Premiums

Notice to Employees About Health Insurance Exchanges Due October 1, 2013

The Affordable Care Act provides individuals with the option of purchasing health coverage through new health insurance exchanges, or “Marketplaces” that will operate in every state effective January 1, 2014 (e.g.,...more

9/20/2013 - Affordable Care Act Deadlines DOL Health Insurance Exchanges Healthcare Marketplace Notice

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