New guidance facilitates the implementation and operation of two important SECURE 2.0 features: mandatory Roth catch-up contribution rules for high-income participants, and the optional "super" catch-up contributions...more
The recently signed American Rescue Plan Act (ARPA) contains an assortment of benefit plan provisions, including a new COBRA assistance scheme and expanded dependent care provisions. It also includes several provisions aimed...more
One challenge for all employers – and in particular family-owned businesses with less than one-hundred employees – is making available affordable health care options. Association health plans aggregate the purchasing power of...more
This advisory examines the most innovative and controversial aspect of the new Association Health Plan (AHP) regulation: Allowing individual “working owners,” such as a self-employed person, partner, or independent...more
The U.S. Department of Labor (DOL) has just released a final regulation allowing more employers to band together to form Association Health Plans (AHPs). The goal of the rule is to allow small employers to use the pricing...more
If you have recently received a notice from the U.S. Department of Labor (DOL), titled “Tips for Selecting and Monitoring a Plan Auditor,” do not be alarmed. It does not mean that you are being audited by the DOL and it does...more
If you sponsor a group health plan that is subject to the HIPAA Privacy and Security Rules, it is time to review and potentially update your business associate agreements....more
If you sponsor a group health plan that is subject to the HIPAA Privacy and Security Rules, it is time to review and revise your policies and procedures and re-train your employees regarding the proper procedures when...more