DOL releases temporary guidance on employer-provided health exchange notice and model exchange and COBRA notices *

USA - May 20 2013
The Patient Protection and Affordable Care Act ("Health Care Reform") requires that employers subject to the Fair Labor Standards Act provide…

Co-authors: Harold G. Blatt , Paul F. Concannon , W. Bard Brockman , Carrie Elizabeth Byrnes , Brian W. Berglund .

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SEC releases letter clarfying application of Section 402 of Sarbanes-Oxley Act *

USA - April 10 2013
Last month the SEC issued a no-action letter to a financial services firm that sheds light on the scope of the prohibition under Section 402 of the…

Co-authors: Michael Corey Slagle .

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Prototype and volume submitter 403(b) plans may soon be on their way *

USA - April 1 2013
Last week, the Internal Revenue Service ("IRS") issued Rev. Proc. 2013-22 describing the procedures for submitting an application for an opinion or…

Co-authors: Serena F. Yee .

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Proposed wellness rules provide updates and clarifications *

USA - February 7 2013
Responsible federal agencies have recently issued proposed amendments to the existing regulations governing wellness programs. As expected, the…

Co-authors: Hal B. Morgan .

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The NHL goes back to the past (pension-wise) *

USA - January 18 2013
After a long lockout, the NHL will begin its season this weekend thanks, in part, to a pension plan. Among the sticking points for the players, as…

Co-authors: Christopher J. Rylands .

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