Since 1984, citation to Chevron v. Natural Resources Defense Council ("Chevron") has meant that courts should defer to an agency's interpretations of an ambiguous statute—as long as the agency's interpretation is...more
8/28/2024
/ Administrative Procedure Act ,
Chevron Deference ,
Chevron v NRDC ,
Class Action ,
Corner Post Inc v Board of Governors of the Federal Reserve System ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Environmental Social & Governance (ESG) ,
IRS ,
Retirement Plan ,
SCOTUS ,
SECURE Act ,
Statutory Interpretation
The IRS has significantly expanded the categories of "qualified individuals" who can receive distributions and loans with favorable tax treatment to include individuals who have suffered a pay cut and those whose spouses and...more
On May 12, 2020, the IRS issued new guidance, IRS Notice 2020-29 and IRS Notice 2020-33, which temporarily provides greater flexibility to individuals participating in a cafeteria plan, health flexible spending arrangement...more
As we discussed in a previous advisory, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) permits employers and certain self-employed individuals to delay payment of the employer's share of Social Security...more
The IRS has taken action to ensure that COVID-19 testing and treatment are not deterred by the rules for high-deductible plans. Health Spending Accounts (HSA) coupled with High Deductible Health Plans (HDHP) have become a...more
ERISA requires Summary Plan Descriptions and other disclosures to be "written in a manner calculated to be understood by the average plan participant." ERISA section 102(a). ...more
The courts have been busy in 2014, addressing a variety of issues in the employee benefits field in decisions that impact everyone from union travelers to ESOP fiduciaries. This advisory summarizes a selection of the 2014...more
9/19/2014
/ Blue Cross ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Liability Issues ,
ESOP ,
Fiduciary Duty ,
Individual Retirement Account (IRA) ,
IRS ,
Multi-Employer Pensions ,
Negligence ,
Nonprofits ,
Religious Institutions ,
TPAs ,
Traveling Employee
The U.S. Supreme Court’s decision in U.S. v. Windsor changed the tax treatment of benefits provided to legally married same-sex spouses and their dependents. Prior to the Windsor decision, employers were required to treat any...more