Susan Schaefer

Susan Schaefer

McDermott Will & Emery

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Final Regulations Allow Retirement Plan Payments for Accident, Health and Disability Insurance

On May 9, 2014, the Internal Revenue Service finalized regulations that govern the tax treatment of payments made by retirement plans to pay accident or health insurance premiums. Under the final regulations, accident or...more

6/5/2014 - Benefit Plan Sponsors Defined Contribution Plans Disability Insurance Final Rules Health Insurance IRS Premiums Retirement Plan tax

DOL Issues Guidance on Plan Asset Status of Revenue Sharing Payments

The U.S. Department of Labor (DOL) recently issued guidance on whether accounts holding revenue sharing payments constitute “plan assets” under ERISA. Prior to the issuance of the DOL guidance, it was unclear whether these...more

8/20/2013 - DOL ERISA Fiduciary Duty Recordkeeping Requirements Revenue Sharing

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