Resource Center

Do you have employees who would like to convert their retirement money to a Roth account but are unable to do so because all of their money is locked into your company’s 401(k), 403(b), or 457(b) plan? Are you interested in helping your employees find a way to potentially avoid […]

On December 17, 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “Act”) became law. The Act provides estate planning opportunities that have never been available. However, the Act is temporary. It is structured to sunset on December 31, 2012, so its opportunities have a […]

When Congress enacted Health Care Reform earlier this year, it added a new set of “nondiscrimination” requirements. These new requirements apply to fully insured group health plans that are not “grandfathered.” Read More…

New guidance has been issued on “grandfathered” group health plans. As you may remember from our July 13, 2010, Alert on “grandfathered” plans, “grandfathered” plans qualify for special treatment under the Patient Protection and Affordable Care Act (“PPACA”). Under PPACA, if a group health plan is “grandfathered,” it will not […]

When Congress enacted “Health Care Reform” earlier this year, it added a new reporting requirement: When an employer issues a Form W-2 to an employee, it will be required to report the cost of that employee’s coverage under any group health plans that are sponsored by that employer. Read More…

Last year, Congress added another new notice requirement. This requirement was added under the Children’s Health Insurance Program Reauthorization Act of 2009, which is also known as “CHIPRA.” Read More…

Many of the requirements in the new health care reform law are complicated and hard to explain. But there is one requirement in the Patient Protection and Affordable Care Act (“PPACA”) that sounds simple and straightforward: If a group health plan provides coverage for the children of a participant, the […]

Don’t panic! Yes, it’s true that Congress has, in fact, enacted a major health care bill called the Patient Protection and Affordable Care Act (“PPACA”). It’s also true that this new law is more than 900 pages long, filled with highly complicated (and often deliberately vague) language, and many things […]

The recent landmark health care bill – formally known as the Patient Protection and Affordable Care Act of 2010 (“PPACA”) – is bringing monumental changes to our health care system. This new law will affect virtually every employer in the country in one way or another. In our prior Alert, […]

Back in 2001 Congress enacted legislation that would suspend the federal estate tax for 2010. As part of the law suspending the federal estate tax, Congress also changed the way in which the income tax basis is calculated upon a property owner’s death. Under pre-2012 law, a beneficiary would not […]