Steven J. Friedman

Steven J. Friedman

Littler

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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

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 IRC Section 436 IRS Lost Participants QNECs Voluntary Correction Program

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