Employee Benefits Disclosure Requirements

News & Analysis as of

Employee Benefits Alert - August 2015

Retirement Plans - IRS Issues Guidance on Benefit Suspension Voting under MPRA - As we have written in prior alerts, the Multiemployer Pension Reform Act of 2014 (MPRA) permits trustees of financially troubled...more

GASB Changes Governmental Entity Accounting Disclosure Rules for Retiree Health Benefits

The General Accountability Standards Board (GASB) recently issued new standards that govern the disclosure of post-employment benefits in financial statements. Specifically, new GASB standards require state and municipal...more

Update: Alberta Pension Legislation Presents New Obligations and Opportunities

As discussed in our July 2014 Blakes Bulletin: Alberta’s New Pension Legislation to Take Effect September 1, 2014, the Alberta government has announced that the new Employment Pension Plans Act (New Act) and its associated...more

Employee Benefits: ERISA Fiduciary Guidance - Fairness for Defined Contribution Fees (6/14)

There has been a tremendous amount of focus on participant-assessed fees in 401(k) and 403(b) plans over the last couple of years. This has come about, in part, because of lawsuits and the Department of Labor (DOL)...more

Full disclosure: A practical guide for the HR professional when preparing the retirement plan portions of a proxy statement

In 2006, the SEC adopted rules which created the Pension Benefits Table and Nonqualified Deferred Compensation Table to supplement the Summary Compensation Table. The tables mandate certain specific disclosures with respect...more

Legal Alert: DOL Proposes 408(b)(2) Disclosure Guide

On March 12, 2014, the Department of Labor (DOL) published in the Federal Register a proposed amendment to its disclosure requirements for “covered service providers” to retirement plans under ERISA § 408(b)(2) that would...more

Year End Employee Benefits Highlight: Good Plan Document Distribution Practices for Health and Welfare Plans

Around this time of year, employers who offer medical and other welfare plans to their employees find themselves swimming in an alphabet soup of year-end and open enrollment notice and disclosure requirements: WHCRA, CHIPRA,...more

Bill on Bankruptcy: Lawyers Must Disclose What Clients Pay  [Video]

June 19 (Bloomberg) -- Lawyers may object to disclosing how much they actually collect per hour from non-bankrupt clients, as Bloomberg Law's Lee Pacchia and Bloomberg News bankruptcy columnist Bill Rochelle explain on...more

Inside M&A - Spring 2013

Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a...more

“Full and Fair Review” — Okay to Disclose Medical Opinions on Appeal After Appeal Denial

What does “full and fair” review during an ERISA appeal mean? Before the appeal decision is made, does the administrator have to disclose to the claimant medical opinions obtained during an appeal? Not if that opinion...more

Deadlines Approaching for Fee Disclosures under ERISA, and DOL Issues Guidance on Participant-Level Fee Disclosures

Pursuant to the DOL’s disclosure regulations issued under ERISA section 408(b)(2), employers sponsoring ERISA benefit plans should be receiving fee disclosures from the plans’ covered service providers regarding the service...more

Important Deadlines for ERISA Plans to Receive and Report Information on Fees, Expenses

Coming up this summer are a number of reporting and disclosure deadlines under the Employee Retirement Income Security Act of 1974 (ERISA) that deal with fees and expenses paid by plans that are subject to ERISA. Service...more

12 Results
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.