Proposed Rules to Expand HRAs Part 3: The Impact of Individual Coverage HRAs on PTC Eligibility (IRC Section 36B) and the Employer Shared...

The difference between an employer’s “settlor” and “fiduciary” role with respect to its employee benefit plans, the so-called...

Section 406(a) of the Employee Retirement Income Security Act of 1974 (“ERISA”) broadly prohibits plan fiduciaries from...

In addition to being a favorite acronym under the Internal Revenue Code, and there are plenty to choose from, a QSLOB is...

“MEWA” stands for “multiple employer welfare arrangement.” A MEWA is formed when a health and welfare plan provides benefits to employees...

“Attached is Our Standard Service Agreement...” Sound familiar? If not, it may shortly – it is widely expected that retirement plan...

Top Hat plans are deferred compensation plans designed to benefit top management. They are exempt from most of ERISA’s...

Although the title of this article may be a bit tongue in cheek, the business risks to a law firm (or its clients) of unknowingly being...

Submitted on behalf of the Transactional PAC This term, the United States Supreme Court denied certiorari in the case of Sun Capital...

On March 25, 2014, the Department of Labor issued a proposal to amend its ERISA Section 408(b)(2) regulations by requiring covered...

In 2013, the U. S. Supreme Court issued an opinion in US Airways, Inc. v. McCutcheon that resolved a conflict among the federal circuit...

This presentation by Alison Fay discusses play or pay mandates, state-based exchanges and eligibility for subsidized coverage. It also ...

The IRS has recently issued two revenue procedures that affect 403(b) plans and present opportunities for 403(b) plan sponsors: New...