News & Analysis as of September 26, 2024

Patient Protection and Affordable Care Act (PPACA) › Defined Benefit Plans

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The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +

American Rescue Plan Act Of 2021: COBRA Subsidy, Pension Funding, And Other Employee Benefit Changes

Jackson Lewis P.C. on 3/12/2021

The American Rescue Plan Act of 2021 (ARPA) is the latest federal COVID-19 relief bill, which the President signed into law March 11, 2021. ARPA includes new COBRA continuation coverage election, notice, and subsidy...more

Payroll Tax Relief and Latest Developments in Retirement Plans and Benefits

Jackson Walker on 8/12/2020

Payroll Tax Relief Under CARES Act, FFCRA, and Executive Order - While the Coronavirus Aid, Relief, and Economic Security (CARES) Act permitted employers to defer depositing the portion of the FICA taxes the employer pays...more

Year-End Challenges and Opportunities: Congress Passes SECURE Act, Caddy Tax Repeal, and More

Groom Law Group, Chartered on 1/10/2020

On Thursday, December 19, the Senate passed two spending bills to fund the government through September 30, 2020, one of which (H.R. 1865, the “Further Consolidated Appropriations Act of 2020” or the “Act”) contains the...more

A Little Less Conversation, a Little More Action: Major Retirement Plan Legislation Is Finally Signed Into Law

Holland & Hart - The Benefits Dial on 12/23/2019

After being on the verge of enactment last spring but failing to pass, the SECURE Act will become law after all. Congress included the Setting Every Community Up for Retirement Enhancement Act of 2019 (H.R. 1994) (the SECURE...more

The ERISA Litigation Newsletter - August 2016

Proskauer Rose LLP on 9/1/2016

Editor's Overview - This month’s newsletter features an article on the DOL’s recently published interim final rule that increases penalties for notice and disclosure violations, which generally became effective on...more

Employee Benefits Provisions of the Bipartisan Budget Act of 2015

Blank Rome LLP on 11/5/2015

The Bipartisan Budget Act includes the following important employee-benefit related provisions: - It repeals the automatic enrollment mandate of the Affordable Care Act. Under the ACA, employers with more than 200...more

Bipartisan Budget Deal Includes Provisions Impacting Employers

Littler on 11/3/2015

On Monday, President Obama signed into law a two-year bipartisan budget deal that has several implications for employers. The Bipartisan Budget Act of 2015 (H.R. 1314) suspends the debt ceiling limit until March 2017, and...more

New Legislation Extends Future Form 5500 and 990 Deadlines, Affects Veterans Health Benefits and Extends Excess Pension Asset...

McDermott Will & Emery on 10/20/2015

On July 31, 2015, President Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, temporarily extending the Highway Trust Fund to provide continued funding for federal transportation...more

The ERISA Litigation Newsletter - August 2015

Proskauer Rose LLP on 8/28/2015

Editor's Overview - As the summer draws to a close, this month's Newsletter previews three cases that the U.S. Supreme Court already has agreed to hear that ought to be of particular interest to ERISA plan sponsors and...more

Employee Benefits Alert - July 2015

Franczek P.C. on 8/4/2015

Major Revisions to Qualified Plan Determination Letter Process Announced - Effective January 1, 2017, the staggered five-year determination letter remedial amendment cycles for individually designed plans will be...more

Monthly Benefits Alert - March 2015

Franczek P.C. on 4/7/2015

Retirement Plans - IRS Modifies its Voluntary Retirement Plan Correction Procedures (EPCRS) - Under the IRS’s Employee Plans Compliance Resolution System (EPCRS), retirement plan sponsors may voluntarily request...more

Monthly Benefits Update - December 2014

Franczek P.C. on 1/9/2015

Illinois Becomes the First State to Require Automatic Retirement Savings Program for Workers Without Access to a Workplace Retirement Plan - On January 5, 2015, outgoing Governor Quinn signed landmark legislation that...more

Monthly Benefits Update - July 2014

Franczek P.C. on 8/5/2014

Two federal appeals courts issued contradictory rulings on the validity of subsidies for the purchase of health insurance under the federal marketplace established pursuant to the Affordable Care Act (ACA). On July 22, a...more

Discriminatory Defined Benefit Plans: Finding Retirement Gold in the Least Likely of Places

Gerald Nowotny - Law Office of Gerald R.... on 6/13/2014

We live in politically charged times. Congress seems unable to reach a consensus on anything, including where to have the annual congressional Christmas ball! Years of political crossfire over the Affordable Care Act have...more

Religious Institutions Update - Lex Est Sanctio Sancta

Holland & Knight LLP on 6/3/2014

"Church plans" are pension plans (including defined benefit or defined contribution plans) exempt (without an irrevocable election) from many of the legal requirements of the Employee Retirement Income Security Act (ERISA)...more

Old Days – Remembering When Small Business Had Pension Plans

Gerald Nowotny - Law Office of Gerald R.... on 4/18/2014

We lived in politically charged times. Congress seems unable to reach any consensus on anything including where to have the annual Congressional Christmas Ball! Years of political crossfire over the Affordable Care Act have...more

State of the Union - Part 4: Medical Expense Account

Gerald Nowotny - Law Office of Gerald R.... on 8/8/2013

Overview - Over the course of this series, I have been pontificating on a number of points. First, ERISA and tax regulation have in my view had the unintended effect of reducing benefits for workers and business owners...more

Benefit Issues in Puerto Rico: Impact of the ACA, ERISA and the PBGC

Proskauer - Employee Benefits & Executive... on 7/5/2013

This article highlights some recent developments that employers with Puerto Rico employee benefits arrangements should consider concerning compliance with U.S. federal laws on health care reform and the Patient Protection and...more

Monthly Benefits Update - January 2013

Franczek P.C. on 2/4/2013

In This Issue: - Health & Welfare Plans ..Health Care Reform: IRS Issues Proposed “Pay or Play” Regulations ..Health Care Reform: IRS Issues FAQs on Various ACA Issues ..HHS Issues Final HIPAA Regulations...more

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Patient Protection and Affordable Care Act (PPACA) › Defined Benefit Plans

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