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Employee Benefit Plan Changes Under The American Rescue Plan Act

On March 11, 2021, President Biden signed the American Rescue Plan Act (ARPA). This Client Advisory focuses on the new mandatory and voluntary provisions for employee benefit plans and raises questions about the impact of the...more

New Mental Health Parity Disclosure Requirements Require Swift Action

The Consolidated Appropriations Act, 2021 (the CAA), which was enacted on December 27, 2020, contained a number of significant transparency and disclosure requirements for group health plans. In particular, the CAA requires...more

Health And Welfare Plans And The Consolidated Appropriations Act

The Consolidated Appropriations Act, 2021 (the Act), signed by the president on December 27, 2020, provides numerous updates for employee benefit plans. This Client Advisory will focus on the key health and welfare benefit...more

Qualified Retirement Plan Relief In The Consolidated Appropriations Act, 2021

The Consolidated Appropriations Act, 2021 (the Act), signed by the president into law on December 27, 2020, contains various relief provisions applicable to qualified retirement plans. This Client Advisory summarizes...more

Retirement Plan Update: New DOL Disclosures And Updated IRS Notices

The Employee Benefits Group provides updates and guidance for clients with retirement plans. First, the Department of Labor recently issued interim final regulations requiring new information to be included on ERISA-covered...more

IRS Clarifies CARES Act Provisions For Retirement Plan Coronavirus-Related Distributions, Participant Loan Enhancements And...

IRS issues important guidance, including tax reporting clarification, to retirement plan sponsors and administrators on dealing with coronavirus-related distributions, participant loan repayment deferrals, and required...more

DOL Issues Final Regulation On Electronic Delivery For Retirement Plan Disclosures

The DOL has issued long-needed guidance on the electronic delivery of required disclosures and documents for retirement plans, which will be welcome news to retirement plan sponsors... ...more

Another Week, Another Flurry Of COVID-19-Related Employee Benefits Guidance

The IRS and Department of Labor have been busy over the last few weeks issuing guidance regarding the impact of COVID-19 on employee benefit plans. This client advisory summarizes this new guidance regarding Model COBRA...more

Department Of Labor And Department Of Treasury Release COVID-19 ERISA And COBRA Deadline Extensions

Last week, the Department of Labor and the Department of Treasury issued three pieces of guidance extending certain deadlines as a result of the impacts of the COVID-19 outbreak. These guidelines will impact employee benefit...more

CARES Act And Other COVID-19 Updates For Health And Welfare Plans

Employers have raised many questions regarding COVID-19’s impact on health and welfare plans. This advisory contains a summary of recent legislation related to health and welfare plans as well as other important topics,...more

CARES Act – Impact On Retirement Plans

CARES Act makes sweeping changes to the withdrawal and loan provisions of 401(k) and other retirement plans (and IRAs) for individuals needing access to their retirement funds to deal with the financial burdens associated...more

Retirement Plans And COVID-19 Considerations

This past period of time has brought much uncertainty to the world as well as to employers with retirement plans that have been impacted by COVID-19. This advisory provides insights and guidance to consider for...more

IRS Issues Initial Guidance On Amended Code Section 162(m), Including Grandfathering Rules

The IRS recently released Notice 2018-68, providing long-awaited initial guidance on amendments made to Section 162(m) of the Internal Revenue Code by the Tax Cuts and Jobs Act of 2017 (TCJA). While the Notice only addressed...more

Supreme Court Unanimously Rejects Special "Presumption of Prudence" For Investment in Employer Stock

In the past, fiduciaries of employee stock ownership plans (ESOPs) and other defined contribution plans that invest in employer stock generally have been able to rely on a special “presumption of prudence” in court when...more

Affordable Care Act Update: Final Regulations Assist Employers With Identifying Full-Time Employees and Reporting Requirements

Earlier this year, the IRS issued final regulations implementing the employer shared responsibility provisions (the “Pay-or-Play Mandate”) of the Patient Protection and Affordable Care Act (“PPACA”). We issued a Client...more

IRS Provides Guidance Regarding Same Sex Spouses and Deadline to Amend Qualified Retirement Plans to Comply with Windsor Decision

On April 4, 2014, the Internal Revenue Service (the “IRS”) issued Notice 2014-19 (the “Notice”), which provides guidance regarding the application to qualified retirement plans of the U.S. Supreme Court’s decision in United...more

4/25/2014
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