Retirement Plan Employee Benefits Healthcare

News & Analysis as of

2016 Cost of Living Increases are Rare

On October 21, 2015, in Information Release 2015-118, the IRS announced cost-of-living adjustments to various dollar limitations under the Internal Revenue Code (the "Code") for pension plans and other related items for the...more

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

Employee Benefits Developments August 2015

Certain Closely Held For-Profit Employers Need Not Provide Women’s Contraceptive Services. Under the ACA, non-grandfathered group health plans must cover specified preventive services, including certain women’s preventive...more

Employee Benefits Alert - July 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

Appropriations Subcommittee Rejects Efforts to Strip Funding Bill of Pro-Employer Riders

The day after the House Appropriations Committee released a draft bill that would significantly limit certain federal agency rules and initiatives, the Subcommittee on Labor, Health and Human Services, and Education held a...more

Out-of-Network, Out of Luck? A Growing Body of Caselaw Addressing Claims by Out-of-Network Providers Seeking Full Reimbursement...

It’s become a common scenario for medical providers: a provider treats a patient covered by employer-provided health insurance for which the provider is out-of-network, receives an assignment of benefits from the patient and...more

Employee Benefits Developments - April 2015

Health Insurance Company’s HIPAA Breach Affects Millions. At the end of January, a national BlueCross BlueShield affiliate, Anthem, Inc., discovered that its information technology systems were hacked. The information...more

Employee Benefits Developments - March 2015

The Internal Revenue Service recently issued Notice 2015-16, intending to initiate and inform the process of developing regulatory guidance regarding the excise tax on high-cost employer-sponsored health coverage. The...more

Employee Benefits Developments - February 2015

ERISA § 4062(e) Liability Enforcement Returns--Applicable to Defined Benefit Plans and Succession of Operations at Facility. The Employee Retirement Income Security Act of 1974 (ERISA) § 4062(e) originally imposed liability...more

April and May 2014 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

March and April 2014 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

February and March 2014 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

I am Glad You Asked! Using Welfare Benefit Trusts to Solve Post-Retirement Medical Planning Needs

Part I - Overview: Scott Peck’s bestseller the Road less Traveled begins with the understatement of understatements – “Life is difficult”. Trouble in life comes from so many different directions. For the small...more

Another Benefits Grab Bag of Guidance and Reminders – Health and Retirement Plans

Preventive Care Expansion for Calendar Plan Year 2015 for Non-Grandfathered or Non-Exempt Plans - The preventive care coverage requirements were updated in September 2013 to include a requirement that there must be...more

Federal District Court Tosses $450 Million Retiree Health Care Suit Against GM

A federal district court in Michigan dismissed a breach-of-contract suit against General Motors over a $450 million payment for retiree medical benefits. Int’l Union, UAW v. Gen. Motors, LLC, No. 10-11366, 2013 U.S. Dist....more

New Developments Impact Retirement Plans and Other Employee Benefits

Year-End Amendments - The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more

November and December Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

IRS and DOL Guidance Clarifies Employee Benefits Impact of Supreme Court’s DOMA Ruling

Recent guidance issued by the U.S. Department of the Treasury, the Internal Revenue Service (IRS) and the Employee Benefits Security Administration (EBSA) division of the U.S. Department of Labor (DOL) provides some initial...more

Fiat North Am., LLC v. UAW Retiree Med. Benefits Trust, C.A. No. 7903-VCP (Del. Ch. Jul. 30, 2013) (Parsons, VC.)

This memorandum opinion from the Court of Chancery addresses cross-motions for judgment on the pleadings related to the redemption of an option to purchase shares of Chrysler Group LLC (“Chrysler”) after it had emerged from...more

What Does DOMA and Prop 8 Mean to You: The Employer?

After a year-long battle, Section 3 of the so-called Defense of Marriage Act ("DOMA"), which denied federal recognition of all state-sanctioned same-sex marriages, and California's Proposition 8 banning gay marriage are both...more

What To Do About DOMA? Recent U.S. Supreme Court Case Carries Significant Implications For Employee Benefit Plans - Employers Need...

On June 26, 2013, in U.S. v. Windsor, the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act ("DOMA") was unconstitutional. Section 3 of DOMA provided that, for the purpose of any federal law, "marriage"...more

The Supreme Court’s DOMA Decision: What Does it Mean for Employee Benefit Plans?

On June 26, 2013, in U.S. v. Windsor, the United States Supreme Court struck down the portion of the Defense of Marriage Act (“DOMA”) that defined marriage as a legal union between one man and one woman. This decision will...more

Ramifications of the Overturning of DOMA on Employee Benefit Plans

On June 26, 2013, the United States Supreme Court overturned Section 3 of the Defense of Marriage Act (“DOMA”), which required the federal government to deny married same-sex couples the rights and benefits provided to...more

The DOMA Decision – Employee Benefit Plans Bracing for Impact

On June 26, 2013, the United States Supreme Court issued a landmark decision regarding same-sex marriage. While welcomed by proponents of marriage equality for same-sex couples, the decision left many unanswered questions...more

The End of DOMA: Federal Tax and Benefits Implications

The US Supreme Court’s recent ruling in United States v. Windsor (“Windsor”) struck down key portions of the federal Defense of Marriage Act (“DOMA”) as unconstitutional. This decision will allow many same-sex spouses to...more

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