The IRS recently issued further guidance under the CARES Act expanding the categories of individuals eligible for coronavirus-related plan distributions and loans, and providing additional administrative guidance on relief...more
On June 3, the Internal Revenue Service (“IRS”) issued Notice 2020-24 providing temporary relief from the physical presence requirement for participant elections that are required to be witnessed by a plan representative or a...more
The Internal Revenue Service has recently issued final regulations easing requirements for hardship distributions from 401(k) and 403(b) plans. The final regulations reflect a number of statutory changes, including those made...more
This Advisory supplements our previous advisories dated January 2018, December 2016, December 2015 (as supplemented in January 2016), October 2014, October 2013, November 2012, November 2011, and October 2010, addressing...more
12/6/2018
/ Affordable Care Act ,
Anti-Assignment Clauses ,
Association Health Plans ,
Cadillac Tax ,
Centers for Medicare & Medicaid Services (CMS) ,
Cost-Sharing ,
Employee Retirement Income Security Act (ERISA) ,
Form 1094 ,
Form 1095 ,
Healthcare Reform ,
Individual Mandate ,
IRS ,
Popular
The Bipartisan Budget Act of 2018 (“Act”) was signed into law on February 9, 2018. It includes certain provisions impacting employee benefits, 401(k) plans in particular. The following is a brief description of some notable...more
This Advisory supplements our previous advisories dated December 2015 (as supplemented in January 2016), October 2014, October 2013, November 2012, November 2011, and October 2010, addressing the requirements of the...more
12/7/2016
/ Affordable Care Act ,
Anti-Retaliation Provisions ,
Cost-of-Living Adjustment (COLA) ,
Department of Health and Human Services (HHS) ,
Employee Benefits ,
IRS ,
Non-Discrimination Rules ,
Popular ,
Reporting Requirements ,
Section 1557 ,
Trump Administration