Many important aspects of the Patient Protection and Affordable Care Act ("ACA") will go into effect in 2014, including the implementation of health insurance exchanges, and the requirement for certain employers to offer...more
As the end of the year approaches, employers and plan sponsors of certain retirement plans, health and welfare plans and deferred compensation arrangements have a number of year-end tasks and deadlines. Failure to comply with...more
Section 409A Year-End Correction Deadline: Compensation arrangements such as employment or severance agreements, that provide for payments that are contingent on the execution of a release, must be brought into compliance...more