SECURE 2.0 Matching Contributions on Student Loan Repayments
Katrina Veldkamp's recent article for Bloomberg Law addresses the new provisions introduced by SECURE 2.0 for matching contributions for...
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Articles
- Aug 9
COBRA Continuation Coverage in Mergers and Acquisitions
HEALTH & WELFARE JOURNAL OF PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 3 • Spring 2023...
375
- Jul 27
SECURE 2.0 Long Term Part Time Employee Participation
In her recent article for Bloomberg Law, Boutwell Fay's Katrina Veldkamp covers the changes in minimum participation rules for LTPT...
132
- Feb 23
Evan Giller's Article on Secure 2.0 for NBOA
After co-presenting at the recent 2023 Annual Meeting for NBOA, both Evan Giller, Boutwell Fay, LLP, and Gary Mauger, New Pinnacle...
87
- Feb 6
Health Care Plans After Dobbs: What Employers Need to Know
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 30 • Number 1 • Autumn 2022...
301
- Nov 21, 2022
Prescription Drug Data Collection Reporting Deadline Nears
Employer-based health plans must now submit information about prescription drugs and health care spending to the DOL...
100
- Oct 20, 2022
Taxation of Tuition Assistance Plans
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLIANCE Volume 29 • Number 4 • Summer 2022...
740
- Sep 7, 2022
408(b)(2) for Health Plans
This column for the Journal of Pension Benefits, Health & Welfare explains the new rules that extend Section 408(b)(2) of ERISA to health...
418
- Jul 20, 2022
The No Surprises Act
The No Surprises Act became effective on January 1, 2022. This Act restricts excessive out-of-pocket costs.
54
- Jan 3, 2022
DOL Issues FAB 2021-03 with Guidance on CAA Fee Disclosure Rules for Group Health Plans
DOL Guidance on CAA Fee Disclosure Rules for group health plans
496
- Oct 1, 2021
Mental Health Parity After CAA: A Primer and Next Steps
HEALTH & WELFARE JOURNAL of PENSION BENEFITS ISSUES IN ADMINISTRATION, DESIGN, FUNDING, AND COMPLINACE Volume 29 • Number 1 • Autumn 2021...
105
- May 18, 2021
Is Your Plan Cybersecure Right Now?
Is Your Plan Cybersecure Right Now? Not a day goes by without another news story about a cybersecurity incident compromising the data of...
73
- Apr 21, 2021
COBRA Subsidies (Your Questions Answered)
We have been getting many questions regarding COBRA subsidies under the American Rescue Plan Act of 2021 (“ARPA”), which we answer later...
32
- Apr 20, 2021
Educational Assistance Programs Allow Employers to Pay Their Employees’ Student Loans...
Alison Smith Fay A special provision in the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) signed by the President on...
2,924
- Mar 11, 2021
CAA Brings Temporary Additional Flexibility for Flexible Spending Accounts
At the end of 2020 Congress enacted the Taxpayer Certainty and Disaster Tax Relief Act of 2020, which was part of the...
64
- Jan 7, 2021
We're Off To The Races: Restatement Period Opens for Pre-Approved Defined Contribution Plans
In June, the IRS announced that they were issuing opinion letters for pre-approved defined contribution plan documents. Now that it is...
120
- Dec 31, 2020
Plop, Plop, Fizz, Fizz, Oh, What A Relief It Is!
The Consolidated Appropriations Act 2021 (the “CAA”) was signed into law on December 27, 2020 and provides, among many other things, a...
122
- Sep 30, 2020
Look Before You Leap: Multiple Employer Plans Now A Target Of Fee Litigation
Defined contribution plans continue to be the targets of litigation alleging that the plans have been mismanaged and that their ...
315
- Aug 31, 2020
California Fully-Insured Health Plans Affected by New Criteria for Registered Domestic Partnerships
On July 30, 2019, Governor Newsom of California signed into law SB30, which amends California Family Code criteria to register a ...
967
- Aug 19, 2020
When Does a COVID-19 Furlough or Layoff Trigger a Partial Termination for Your Qualified Plan? (P2)
We posed this question in our May Newsletter. Since then the IRS has issued coronavirus-related guidance on partial ...
60
- Jun 30, 2020
Plan Fiduciaries What About All That COVID-19 Regulatory Relief
Plan sponsors and other fiduciaries breathed a collective sigh of relief at the end of April when the Department of Labor extended,...
22
- Jun 19, 2020
COVID-19 Safe Harbor and Other Relief but Action May Be Needed
Just as we went to press, the IRS issued a cornucopia of helpful COVID-19 guidance, including relief specifically allowing...
161
- Jun 19, 2020
New Electronic Disclosure Regulations Provide Additional Safe Harbor for ERISA Disclosures 2020-06
Temporary unavailability due to website maintenance or unforeseeable events or circumstances beyond the control of the administrator will...
30
- May 19, 2020
When Does a COVID-19 Furlough or Layoff Trigger a Partial Termination for Your Qualified Plan? (P1)
The short answer is –it depends. And at this point in the pandemic, it is probably too early to conclude one way or the other. Relevant...
20
- Apr 19, 2020
Educational Assistance Programs Allow Employers to Pay Their Employees’ Student Loans with Pre-Tax D
A special provision in the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act)¹ signed by the President on March 27, 2020...
351
- Feb 29, 2020
COVID-19 and Employee Benefit Plans–A Current Action List for Employers
As businesses and governments scramble to keep up with the Coronavirus (also called “COVID-19”) and its effect on all aspects of life,...
41
- Feb 28, 2020
The Definition of Compensation: When Operation Does Not Match The Plan
In every qualified plan, such as a Code Section 401(k) plan, there is a specific definition of compensation. It could be...
474
- Jan 31, 2020
Securing 401(k) Benefits For Part-Time Employees
Many employers wish to exclude part-time employees from participation in their 401(k) plans. This is generally due to the fluid nature of...
20
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