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21st Century Cures Act Qualified Small Employer Health Reimbursement Arrangements (“QSEHRAs”) May Not Be the Total Cure

QSEHRAs are designed for employers that are not applicable large employers under the employer shared responsibility tax (Code section 4980H). QSEHRAs may only be offered by employers with fewer than 50 full-time employees (as...more

Health Reform Rollercoaster

When POTUS signed the most recent executive order related to health care reform, it was only a small incremental step to direct the agencies to loosen some rules on health reform that will eventually impact the coverage...more

Spending Quality Time with Your Pension Plan Actuary

The Internal Revenue Service updated its mortality tables under final regulations which are generally applicable on January 1, 2018 and did not delay the implementation of the mortality tables because the update was mandated...more

Retirement Plans at Risk for Identity Theft

While many cyber threats have special names, e.g., ransomware, malware, cryptolocker, advanced persistent threats or GRIZZLY STEPPE (a malicious cyber attack that occurred late in 2016), your retirement plan’s data may be...more

More Hurricane Relief & Expansion of DoL Relief to Hurricane Irma

Leave donation program was extended to assist victims of Hurricanes Irma today. The new leave donation program permits an employee to donate his leave to a charitable organization that is eligible to receive charitable...more

Hurricane Hardship and Loan Relief Also Extended to Hurricane Irma, Pension Relief and a Cybersecurity Update

The Internal Revenue Service (the “Service”) issued and announcement providing relief from verification of the qualification of an individual’s request for a hardship withdrawal or a loan in order for a person to obtain the...more

First Round of Hurricane Harvey Relief Guidance

No good deed goes unpunished and as soon as I hit send on the last alert on Hurricane Harvey relief, three more pieces of relief guidance relevant to employers and their employee benefit plans were released. The Internal...more

Hurricane Harvey Deployment - Revisiting Leave Issues

It is important for employers to remember that important employee leave issues may arise in the wake of a natural disaster like Hurricane Harvey. Any employer may receive requests for leaves related to Hurricane Harvey and...more

Lessons Learned from Katrina and Hurricane Harvey Relief Guidance to Date for those Affected by Hurricane Harvey

Following Hurricane Katrina (“HK”), excellent minds in the government worked to provide helpful guidance on relief that employers could elect to utilize to assist employees impacted by that hurricane or other disasters either...more

West Wing Revolving Door and Retirement Plan Ideas Floating in D.C.

I started writing this when Scaramucci was communications director, but before I could finish it the revolving door at the West Wing had swung again and he was out. In addition to his statements made to the press, which do...more

Life with Conflict of Interest Starting to be Implemented and Retirement Plan Update

Fee Changes and Disclosures Post Conflict of Interest Regulations Initial Partial Effective Date - The effects of the U.S. Department of Labor’s (“DoL”) conflict of interest or fiduciary regulation and related prohibited...more

Here We Go Again - The Senate’s Health Reform Bill

Late last week the Senate released its version of a health reform bill (the “Better Care Reconciliation Act of 2017” or the “Senate bill”) to fix the Patient Protection and Affordable Care Act (the “PPACA”). The Senate Bill...more

Changes to Stabilize HealthCare.gov Have Implications for Employer Sponsored Health Plans

We learn early on that for any action there is a reaction. On Friday, the Department of Health and Human Services released “Market Stabilization” final regulations that will impact group health plans as they plan for 2018....more

What Retirement Plan Sponsors and Employers Need to Know About Cybersecurity Risk and Liabilities

Many employers historically were only concerned with privacy and security for health plans under the Health Insurance Portability and Accountability Act (HIPAA)1 and state laws; however, there are other references to...more

Perspectives for Employers on the Proposal for Health Reform About to Be Voted on in the House

Congress is scheduled to vote on the revised proposal to “repeal and replace” the Affordable Care Act (the ”ACA”). This bill is currently called the American Health Care Act of 2017 (the “2017 Bill”). It is important to...more

Cybersecurity Risks and Liabilities for Employers, Retirement Plan Sponsors and Fiduciaries

Many employers historically were only concerned with privacy and security for health plans under the privacy regulations issued under the Health Insurance Portability and Accountability Act of 1996 (‘‘HIPAA’’) and State laws;...more

Presidential Memo Directs Department Of Labor to Look At Conflict of Interest/Fiduciary Regulation Again

Many retirement plan sponsors, fiduciaries and retirement plan service providers and investment advisors have been waiting and hoping for a delay in the Conflict of Interest or Fiduciary (the “COI Package”) regulatory package...more

What the January 20, 2017 Executive Orders Say and Do Not Say

ACA Related Executive Order - The Affordable Care Act Executive Order signed by the new president on January 20, 2017 talks about minimizing the economic burden of the ACA, but when it directs the Secretary of Health...more

Health and Welfare Grab Bag of End of Administration Changes

21st Century Cures Act Impacts Employers with 50 or More Employees - Employers with 50 or more employees need to watch developments under the 21st Century Cures Act (“Cures”) because in addition to the establishment of...more

Sponsors Shouldn’t Wait to Find Answers To Challenges of Unwinding the ACA

A great deal has already been written about how easy or difficult it would be to eliminate the Affordable Care Act, but what would the elimination of President Barack Obama’s hallmark health legislation mean for employee...more

The U.S. Department Of Labor’s Conflict of Interest/Fiduciary Regulatory Package Survives Challenge in DC

One of the District Courts hearing challenges to the U.S. Department of Labor’s Conflict of Interest regulatory package has upheld the regulation and related prohibited transaction class exemptions, including the Best...more

Another Party Enters ACA Enforcement and HIPAA Privacy and Security Enforcement Expands

OSHA Joins the ACA Enforcement Regime - Effective on and after October 13, 2016, employers need to watch their mail from the Occupational Safety and Health Administration (“OSHA”) for notices related to ACA retaliation...more

Employee Classifications, Employer Shared Responsibility Tax and Medicare Collide

Some employers have attempted to manage their risks related to the employer shared responsibility tax (a/k/a the pay or play penalty) by placing employees into classifications and indicating that particular classifications of...more

Liabilities and Risk from Failing to Address the Cybersecurity of Your Retirement Plan Data

In the current 114th session of Congress, there have been 204 bills, resolutions and amendments introduced addressing cybersecurity in their text, if you had any doubt about whether you should be concerned about cybersecurity...more

Waves of Guidance and Benefit Plan Developments Worth Watching

Notices on Second Round of Privacy and Security Audits are Out, Expat Plans, OON Surgery Center Billing Issues, and New Nondiscrimination Rules for Federal Contractors, New ERISA Civil Monetary Penalties, COBRA Notices and...more

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