IRS “play or pay” rules give employers surprising flexibility *

USA - February 5 2013
Health care reform's "pay or play" rules require an "applicable large employer" to pay substantial excise taxes if (1) it does not provide adequate…

Co-authors: Robert A. Miller, Richard J. Hauer.

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Employee releases and Section 409A of the Internal Revenue Code *

USA - October 19 2012
Whether you are giving a departing employee a pat on the back or a kick in the backside on his way out the door, you probably want to get a release of claims without a whole lot of drama.

Co-authors: Steven W. Day, Robert A. Miller, Richard J. Hauer.

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Spotlight on plan fee disclosures Part II: blinded by the light – disclosures to participants *

USA - August 17 2012
By now, employers should have received disclosures about fees paid to their 401(k) and pension plans covered service providers

Co-authors: Robert A. Miller, Richard J. Hauer.

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The Supreme Court has spoken – what does it mean for employers? *

USA - June 28 2012
In a highly anticipated decision, a divided Supreme Court upheld almost all provisions of the Affordable Care Act (ACA), often referred to as “Obamacare.”

Co-authors: Robert A. Miller, Richard J. Hauer, Wade D. Clark, Gretchen H. Rogge.

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Spotlight on plan service provider fees *

USA - May 31 2012
If the Supreme Court was not gearing up to issue a momentous decision on the constitutionality of health care reform, this would be known amongst those of us in the employee benefits field as the year that fee disclosure finally came to retirement plans.

Co-authors: Robert A. Miller, Richard J. Hauer.

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