In Tibble v. Edison International, 13-550 (U.S. May 18, 2015), the U.S. Supreme Court ruled that the Employee Retirement Income Security Act of 1974 (ERISA) requires ERISA plan fiduciaries to monitor plan investments for...more
The Patient Protection and Affordable Care Act – more commonly known as the Affordable Care Act (ACA) – imposes many requirements on group health plans, including, among others, that plans must provide "minimum value" (MV) in...more
The Patient Protection and Affordable Care Act (ACA) imposes numerous requirements on health plans, including group plans maintained by employer sponsors. An enhanced claims process, coverage for dependent children until age...more
- A welfare plan administrative services only (ASO) vendor breached fiduciary duty under ERISA when it failed to properly disclose fees.
- Lack of trust did not prohibit contributions from being characterized as plan...more
The IRS has issued Notice 2014-19, which provides anticipated guidance for sponsors of qualified retirement plans on complying with last year's Supreme Court ruling in United States v. Windsor. That decision deemed...more