Agencies issue new FAQS regarding Affordable Care Act preventive care issues *

USA - April 30 2013
The Departments of Labor, Health, and Human Services and the Treasury have once again issued a set of FAQs regarding the implementation of the…

Co-authors: Anita Costello Greer, Arthur A. Marrapese III, Michael J. Flanagan, Ryan M. Murphy, Richard W. Kaiser.

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Now is the time to "pay or play" *

USA - April 30 2013
Now is the Time to "Play or Pay." The so-called play-or-pay mandate becomes effective January 1, 2014. For calendar year plans, 2014 open enrollment…

Co-authors: Anita Costello Greer, Arthur A. Marrapese III, Michael J. Flanagan, Ryan M. Murphy, Richard W. Kaiser.

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Rental property sufficient to find personal liability for multiemployer plan withdrawal *

USA - April 30 2013
Messina Trucking was a contributing employer to the Central States, Southeast and Southwest Areas Pension Fund. In October 2007, Messina Trucking…

Co-authors: Anita Costello Greer, Arthur A. Marrapese III, Michael J. Flanagan, Ryan M. Murphy, Richard W. Kaiser.

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Discounted stock options subject to Section 409A penalties *

USA - April 30 2013
Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation…

Co-authors: Anita Costello Greer, Arthur A. Marrapese III, Michael J. Flanagan, Ryan M. Murphy, Richard W. Kaiser.

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Second Circuit revisits application of Moench presumption *

USA - April 30 2013
"What does the plan document say?," is a popular refrain heard from ERISA attorneys. That, it turns out, is the same question the Second Circuit…

Co-authors: Anita Costello Greer, Arthur A. Marrapese III, Michael J. Flanagan, Ryan M. Murphy, Richard W. Kaiser.

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