Steven J. Friedman

Steven J. Friedman


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Latest Publications


ACA Outlook: What Will 2015 Hold for the Affordable Care Act and Employers?

For many employers, the effective date of the Affordable Care Act's "play-or-pay" mandate is only weeks away. The impending deadline comes amid questions about the future—and perhaps viability—of the law itself. Entering...more

12/19/2014 - Affordable Care Act Corporate Counsel Employer Group Health Plans Employer Mandates Full-Time Employees Halbig v Burwell Healthcare Healthcare Reform IRS King v Burwell Look-Back Measurement Period Popular SCOTUS Subsidies Tax Credits

Supreme Court Axes "Presumption of Prudence" in ESOP Stock-Drop Cases

On June 25, 2014, the U.S. Supreme Court issued a decision that gives comfort to "stock-drop" plaintiffs and may cause shockwaves among employee stock ownership plan (ESOP) fiduciary committees. In Fifth Third Bancorp v....more

7/9/2014 - ERISA ESOP FIfth Third Bancorp v Dudenhoeffer Fifth Third Mortgage Company SCOTUS Stock Drop Litigation US Bancorp

What Do Employers Need to Know About the ACA Marketplace Notices?

Although the Affordable Care Act's (ACA) "employer mandate" has been delayed until 2015, health insurance exchanges are still scheduled to start offering health coverage to individuals and employees of small businesses...more

9/19/2013 - Affordable Care Act Deadlines DOL Employer Mandates FLSA Health Insurance Exchanges Healthcare Marketplace Notice

ACA Employer Play or Pay Requirements: What Does it Mean for Employers?

Beginning in 2014, the Affordable Care Act (ACA) will require “large” employers to offer their full-time employees healthcare coverage that meets certain standards or pay a penalty. Whether an employer opts to “play-or-pay”...more

6/12/2013 - Affordable Care Act Employer Group Health Plans Healthcare Pay or Play Penalties Safe Harbors

The IRS's Retirement Plan Correction Program Has Been Updated and Expanded

On December 31, 2012, the IRS issued Revenue Procedure 2013-12, which updates and expands the IRS's Employee Plans Compliance Resolution System (EPCRS) – the IRS's "fix-it" program for retirement plan errors. Every few years,...more

2/18/2013 - 403(b) Plans Defined Contribution Plans EPCRS IRS Lost Participants Voluntary Correction Program

A Guide to Employee Benefits Administration and Leaves of Absence

Laws Providing Leaves of Absence - Family and Medical Leave Act (FMLA) - The FMLA, as relevant here, requires covered employers to provide eligible employees up to 12 weeks of unpaid leave due to a serious...more

11/26/2012 - ADA COBRA EAP EPCRS ERISA Flexible Spending Accounts FMLA HRA HSA Section 409A USERRA

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