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A List of Current “To Do’s” for Retirement Plan Sponsors – SECURE 2.0 Act of 2022

President Biden signed The Consolidated Appropriations Act, 2023 in late December 2022. The final bill included the SECURE 2.0 Act of 2022 (“SECURE 2.0”). As we reported in a prior article, SECURE 2.0 contains a host of...more

Retirement Plan Challenges and Opportunities – SECURE 2.0 Act of 2022

Last Friday Congress passed its year-end omnibus spending bill avoiding a wide-spread government shutdown. We expect President Biden to sign this bill any day. The final legislation includes the SECURE 2.0 Act of 2022...more

Department of Labor Responds to COVID-Related Medical Premium Discounts and Surcharges

Over the past few months, many employers have announced plans to encourage COVID-19 vaccination among their workforce by implementing either medical premium discounts for the vaccinated or surcharges for the unvaccinated. ...more

Paid Time Off For Vaccinations – A Reason for an Employer Tax Credit

On July 29, 2021, the IRS updated its frequently asked questions (FAQs) regarding the paid sick and family leave tax credits under the American Rescue Plan Act of 2021 (ARPA). The new guidance clarifies that eligible...more

The ARPA COBRA Premium Subsidy -The List of Must Do’s

Introduction. In mid-March, President Biden signed the American Rescue Plan Act of 2021 and included in its many provisions for providing COVID relief and economic stimulus is the six-month COBRA Premium Assistance (a/k/a...more

Providing Incentives Can Be “Taxing”

Employers should not overlook the income tax reporting and withholding compliance issues when providing incentives, rewards, bonuses – whether for vaccination, holiday gifts, safety programs, attendance, and the like. The...more

Retirement Plan Sponsors Must Soon Provide Annual Lifetime Income Illustrations

Last year, Congress passed the Setting Every Community Up for Retirement Enhancement Act of 2019, often called the “SECURE Act”. One of the SECURE Act’s important provisions amended ERISA Section 105 to require sponsors of...more

IRS Provides Cafeteria Plans New Temporary COVID-19 Flexibility

The IRS recently published two items of guidance to allow temporary changes to cafeteria plans. As a result of the guidance, employers may allow employees to make mid-year benefit election changes to respond to changed...more

Five Things to Consider when Calculating Qualified Health Plan Expenses Under the FFCRA

While most employers are aware of the payroll tax credits available for paid sick and family leave requirements provided under the Families First Coronavirus Response Act (FFCRA), many are unaware credits area also available...more

Employers Take Note: How to Properly Substantiate Your Payroll Tax Credits under the FFCRA

Earlier this week, the Internal Revenue Service issued guidance on the payroll tax credits available under the Families First Coronavirus Response Act (FFCRA). These credits are available to employers providing qualifying...more

CARES Act -- New Employee Benefit Tools to Support Affected Employees

Signed by President Trump on March 27, 2020, the CARES Act adds a few new tools to employers’ employee benefit arsenal. Many changes – such as the increase in plan loans limits and hardship distribution conditions – expand...more

New Tax Law May Affect Mileage Reimbursement Policy for Employers

Outside of potential minimum wage issues, there is no federal law requiring employers to reimburse employees who use their personal vehicles for business purposes....more

Employee Benefits and the Tax Cuts and Jobs Act

As we move into the second quarter of 2018, now is a good time to remind employers about the significant impact of the Tax Cuts and Jobs Act (TCJA) on employee benefits. While some of these issues may not affect the taxation...more

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