Resource Center

On October 31, 2013, the Internal Revenue Service (“IRS”) issued guidance modifying the so-called “use it or lose it” rule for health flexible spending accounts (“Health FSAs”).  The timing of this new guidance (Notice 2013-71) – on Halloween – was actually fitting, as it is difficult for some to determine […]

As many of you are likely well aware, this summer, the federal government postponed, until 2015, the enforcement of federal health care reform’s so-called “pay or play” mandate, which requires employers with 50 or more full-time employees to offer affordable health insurance to all full-time employees and their dependents.  Failure to […]

As many of you have undoubtedly heard, the Obama Administration announced in July that the employer penalties in the Patient Protection and Affordable Care Act (“PPACA”) will not be enforced until January 1, 2015. To read this Alert in pdf, click here. This delay was announced in a blog post […]

While we have all been focused on Health Care Reform, the government has also been active on other fronts affecting employer-provided medical benefits. If you are providing group health coverage to your employees – including major medical coverage or even a health flexible spending account – you also need to […]

Health care reform requires employers with self-insured medical plans to pay an annual fee for each individual who is covered under the plan. This fee, which is known as the “PCOR fee,” will be due for the first time for most employers this summer – on July 31, 2013.  The […]

In recent years, those of us who work in the employee benefits area have witnessed a virtual explosion in the number of notices that employers must provide to their employees.  That list was recently expanded again by the Department of Labor (“DOL”) with the addition of a new mandatory notice […]

Once upon a time, most retirement plan investment advisors, broker-dealers, and consultants were largely an afterthought in the mind of the Department of Labor (“DOL”).  The agency concentrated nearly all of its employee benefit enforcement resources on plan sponsors, plan administrators, and plan trustees.  Absent some glaring conflict of interest […]

Congress has actually passed a law that makes something simpler!  That’s good news if most of your retirement funds are in a 401(k) plan and you would like to convert the pre-tax portion of those funds to Roth contributions. To read this Alert in pdf, click here. Up until now, […]

The August 30, 2012, deadline for distributing the newly required fee disclosures to participants in most qualified plans (such as 401(k) plans, 403(b) plans, and profit sharing plans is just around the corner.

As you probably already know, the United States Supreme Court announced its long-awaited decision this morning in the cases challenging the constitutionality of the Patient Protection and Affordable Care Act (“PPACA”).