2012 year-end health plan highlights and reminders *

USA - December 12 2012
Over the past year, the Departments of Labor (“DOL”), Treasury and Health and Human Services (“HHS”) (collectively, the “Departments”), as well as the Internal Revenue Service (“IRS”), have issued a variety of statutory and regulatory provisions with which group health plans must comply.

Co-authors: Susan E. Bernstein, Mark E. Brossman.

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Employment & employee benefits developments 2012 year-end reminders for pension plan sponsors *

USA - December 10 2012
Over the past year, the Departments of Labor (“DOL”) and Treasury (the “Departments”), as well as the Internal Revenue Service (“IRS”), have issued a variety of statutory and regulatory provisions with which tax-qualified pension, profit-sharing, 401(k) and 403(b) plans must comply.

Co-authors: Susan E. Bernstein, Mark E. Brossman, Ronald E. Richman.

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What do retirement plan sponsors have to do now that the ERISA 408(b)(2) fee disclosure deadline has come and gone? *

USA - July 25 2012
By now, plan sponsors of most defined benefit and defined contribution plans should have received disclosure statements from "covered service providers" to their plans regarding whether the provider is, in fact, a "covered service provider."

Co-authors: Susan E. Bernstein, Ronald E. Richman.

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Supreme Court upholds landmark health care reform as a tax *

USA - July 10 2012
On June 28, Chief Justice Roberts announced the U.S. Supreme Court's long-awaited decision to uphold the Patient Protection and Affordable Care Act, including the controversial individual mandate provision.

Co-authors: Susan E. Bernstein, Mark E. Brossman.

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Final rule on Summary of Benefits and Coverage *

USA - April 11 2012
Earlier this year, the Departments of Treasury, Labor and Health and Human Services ("HHS") (collectively, the "Departments") issued a final rule regarding the implementation and content requirements of the Summary of Benefits and Coverage ("SBC"), a standardized document that group health plans and health insurance issuers must provide under the Patient Protection and Affordable Care Act ("PPACA") to summarize the benefits and terms of coverage for plan participants and beneficiaries.

Co-authors: Mark E. Brossman.

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