Searching Content indexed under Employment and HR by Jordan Schreier ordered by Published Date Descending.
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New HRA Alternatives For Employers
The IRS issued final regulations on June 20, 2019 (the "Final Regulations"), which will allow employers to offer two new categories of health reimbursement accounts ("HRAs") for plan years beginning on or after January 1, 2020
United States
7 Aug 2019
Another Multiemployer Pension Fund Cautionary Tale: Employer Does Not Owe Withdrawal Liability, But May Still Owe An "Exit Fee"
Employers that completely or partially withdraw from underfunded multiemployer pension funds are well aware that they may owe the fund withdrawal liability—an assessment against the employer
United States
24 Jul 2019
Don't Believe Everything You Hear – You Can Terminate Your 401(k) Safe Harbor Match Formula Mid-Year (Usually)
I have recently had two separate employers tell me that they wanted to stop making safe harbor matching contributions to participants in their 401(k) retirement plans in the middle of a plan year.
United States
4 Apr 2019
A Written Fee Policy Can Help Employers Answer The Question: Who Pays For Your 401(K) Or 403(B) Plan's Administrative Costs And How Do You Know?
Most employers are familiar by now of the many lawsuits filed against 401(k) and 403(b) plan sponsors and their employee fiduciaries responsible for selecting the plans' record keepers and investment line-ups.
United States
4 Apr 2019
Federal District Court Invalidates Entire Affordable Care Act
On Friday, December 14, 2018, a federal district court in Texas invalidated the entire Affordable Care Act ("ACA").
United States
27 Dec 2018
Buyers Beware: Sixth Circuit Holds That Asset Purchaser Can Be Sued For Predecessor's Unpaid Pension Liability
In a typical asset sale transaction, the purchaser takes great care to disclaim any responsibility for the seller's business debts.
United States
1 Nov 2018
The Hidden (In Plain Sight) Costs Of Participating In Multiemployer Fringe Benefit Plans
Employers that participate in multiemployer fringe benefit plans (i.e., a plan providing benefits for union employees into which more than one employer contributes) typically understand the basic costs of doing so.
United States
11 Apr 2018
Final ERISA Claims Procedures For Plans Providing Disability Benefits Effective April 1, 2018
March and April will be critical months for employers who sponsor ERISA-governed employee benefit plans that provide benefits subject to the disability claim procedures.
United States
28 Mar 2018
Changes To Retirement Plan Hardship Distribution Rules
As Congress negotiated the legislation that ended up as The Tax Cut and Jobs Act ("Jobs Act") and the Bipartisan Budget Act of 2018 ("Budget Act") ...
United States
26 Mar 2018
Tax Reform: The Five Big Changes Affecting Employee Benefits
On December 22, 2017, President Trump signed H.R. 1 (formerly, the "Tax Cuts and Jobs Act" (the "Act")) into law.
United States
3 Jan 2018
It's Official - Implementation Of Final Rule On Disability Claims Procedures Formally Delayed
On November 24, 2017, the Department of Labor ("DOL") EBSA formally delayed the applicability date of previously issued final regulations imposing new claims procedures to disability claims.
United States
5 Dec 2017
Minimizing The Risk Of Costly 401(k) And 403(b) Investment Fund And Fee Lawsuits
As employers who sponsor 401(k) and 403(b) retirement plans prepare their 2017 year-end and 2018 "to do" lists, they should be sure to include a review of their processes for selecting ...
United States
29 Nov 2017
Department Of Labor Reissues Rules On Fiduciaries Investing In "Economically Targeted Investments"
The Department of Labor has clarified the fiduciary implications of an employee benefit plan investing in so-called "socially responsible investments," sometimes referred to as "impact investments"...
United States
2 Nov 2015
Employer Paid Individual Health Insurance Policies Create The Potential For Significant Penalties, But Limited Relief Is Available
Notice 2015-17 is the IRS' most recent guidance on such arrangements, reaching the same conclusions. It also, however, provides welcome penalty relief for certain employers.
United States
29 May 2015
U.S. Supreme Court Decision On ERISA Fiduciary Duty Statute Of Limitations Case Provides Broad Principle But Little Practical Guidance
This week the U.S. Supreme Court issued its opinion in Tibble v. Edison International, a highly anticipated case involving whether ERISA's six year statute of limitations for breach of fiduciary duty claims prevented a claim when the initial challenged investment decisions were made more than six years prior to the lawsuit being filed.
United States
26 May 2015
Department Of Treasury And Internal Revenue Service Announce They Will Recognize Legal Same-Sex Marriages For Federal Tax Purposes Regardless Of State Of Domicile
In June 2013, the US Supreme Court in Windsor v. U.S., ruled as unconstitutional the portion of the federal Defense of Marriage Act which provided that for federal law purposes, a marriage meant an opposite-sex marriage only.
United States
4 Sep 2013
DOL Extends Deadline For Providing Annual Comparative Chart Of Investment Alternatives In Participant-Directed Individual Account Plans
The DOL announced a temporary enforcement policy that provides the administrators of individual account retirement plans such as 401(k) or 403(b) plans some additional flexibility.
United States
31 Jul 2013
IRS Issues Transition Relief On The One-Year Delay In PPACA’S Information Reporting And Employer Shared Responsibility Rules
The IRS recently issued Notice 2013-45 which provides some additional information regarding the Department of Treasury’s recently announced delay in the information reporting and employer shared responsibility provisions of PPACA.
United States
17 Jul 2013
Obama Administration Delays Until 2015 Large Employer Shared Responsibility Requirements, Reporting And Tax Benefits
The Department of Treasury recently announced a one-year delay in the employer shared responsibility mandate under the Affordable Care Act and related information reporting.
United States
4 Jul 2013
The U.S. Supreme Court Rules Defense Of Marriage Act Unconstitutional: Significant Implications For Employee Benefit Plans
On June 26, 2013, in "U.S. v. Windsor", the US Supreme Court held the federal Defense of Marriage Act unconstitutional as a violation of the right to liberty.
United States
4 Jul 2013
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