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2022 Cybersecurity Issues and Recommendations for ERISA Plan Fiduciaries

New cybersecurity developments and observations, including those relating to U.S. Department of Labor's (DOL) review of cybersecurity issues, warrant prompt consideration by plan sponsors and other fiduciaries of employee...more

US Department of Labor Issues Highly Anticipated Cybersecurity Guidance for ERISA Plans

On April 14, 2021, the U.S. Department of Labor (DOL) released three-part guidance on cybersecurity issues for employee benefit plans, marking its first significant commentary on the issue since its comprehensive but...more

Struggling Multiemployer Pension Plans Receive a Lifeline Under the American Rescue Plan Act of 2021

While the country has been focused on the many social, economic, and political impacts of the coronavirus pandemic over the last year, one of the less-discussed crises was the impending collapse of many critical-and-declining...more

Employee Benefit Provisions in the Consolidated Appropriations Act, 2021

President Donald Trump signed into law the Consolidated Appropriations Act, 2021 (the Omnibus Bill) on December 27, 2020. The Omnibus Bill has received a great deal of media coverage due to its massive size (nearly 6,000...more

Employee Benefit Plan Developments—2020 Year in Review

Employee benefits professionals have faced many challenges in 2020. We have seen remarkable changes to state and local requirements, an onslaught of new benefits legislation and governmental policies, shifting reporting and...more

DOL Finalizes Notice and Access Safe Harbor for Electronic Delivery of Retirement Plan Participant Communications

The U.S. Department of Labor (DOL) has issued a final rule establishing a new “safe harbor” method for satisfying ERISA and DOL’s requirements for electronic distribution of certain ERISA-governed retirement plan documents....more

IRS Notices Provide COVID-19 Relief Covering Section 125 Cafeteria Plans and Flexible Spending Account Benefit Plans

Many employers have sought to leverage or make changes to their employer-sponsored benefits to address economic and health-related burdens faced by their employees during the COVID-19 pandemic. Until now, however, employers...more

US Department of Labor Issues Updated COBRA Model Notices and Related FAQS

The U.S. Department of Labor (DOL) issued revised model general and election notices on Friday, May 1, 2020. The notices can be used by plan administrators to address the notification requirements imposed by the Consolidated...more

COVID-19 Relief for Employer-Sponsored Benefit Plans: Federal Government Announces Deadline Extensions and Other Short-Term Relief

Many employee benefit plan sponsors, administrators, and fiduciaries have been asking about regulatory relief in response to administrative challenges created by the COVID-19 pandemic. Most recently, the U.S. Departments of...more

COVID-19: Employee Health Plan Administration Considerations

As federal and state governments respond to COVID-19, employers and plan fiduciaries must also address the evolving issues arising under employer-sponsored health plans. The specific considerations covered in this update are...more

US Department of Labor Proposes New “Notice and Access” Electronic Delivery Safe Harbor

The U.S. Department of Labor (DOL) issued proposed regulations on October 23, 2019, providing for a new electronic-delivery safe harbor applicable to certain required disclosures for ERISA-governed retirement plans. Though...more

The Ninth Circuit Abandons 35 Years of Precedent by Enforcing Arbitration Clause in ERISA Benefit Plan

Thirty-five years after deciding that arbitration clauses in employee benefit plans governed by the Employee Retirement Income Security Act of 1974 (ERISA) were unenforceable, the U.S. Court of Appeals for the Ninth Circuit...more

Multiemployer Pension Underfunding: How to Protect Your Company

As a result of a declining union workforce, bankruptcies of employers contributing to multiemployer pension plans (MEPPs), and tax rules that prevented MEPPs from developing sufficient reserves, many MEPPs have become...more

Potential HIPAA Pitfalls for Developers of Healthcare Apps

As federal and state governments struggle to address future healthcare regulation, demand for healthcare that is cheaper, better and faster continues to surge. Every day, new healthcare apps are being developed to respond...more

Another HIPAA Settlement: Stolen Laptop Costs $2.5 Million Plus Encryption Requirement

The U.S. Department of Health and Human Services (HHS) recently announced yet another HIPAA privacy and security settlement involving Protected Health Information (PHI) on a stolen laptop. Although this might be seen as just...more

Employer Shared Responsibility: Have Penalties Been—or Will Penalties Ever Be—Assessed?

Are you an Applicable Large Employer (ALE) that has received rejected Forms 1095-C from the IRS? If so, you are not alone. ...more

The Fate of the ACA’s Cost-Sharing Reduction Subsidies

As deliberations over a replacement of the Affordable Care Act (ACA) continue in the U.S. House of Representatives, the fate of the ACA’s Cost-Sharing Reduction subsidies (CSRs) may be at stake. Under the ACA, Marketplace...more

Avoiding COBRA’s Bite: Measures to Counter COBRA Class Actions

With the filing of a class action complaint in late 2016 in the U.S. District Court for the Southern District of Florida, Wal-Mart Stores, Inc. became the latest large company accused of failing to provide adequate notices as...more

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