DOL releases exchange notice guidance and model notices *

USA - May 15 2013
On May 8, the Department of Labor ("DOL") issued guidance regarding the requirement that employers provide notice to employees describing the…

Co-authors: Allison Warden Sizemore, John D. Martini, Rachel Cutler Shim.

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IRS releases updated employee plan correction procedures *

USA - January 8 2013
On December 31, 2012, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2013-12, which contains long-awaited updates to the Employee…

Co-authors: Allison Warden Sizemore, John D. Martini, Dodi Walker Gross, Lori M. Atkin.

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IRS and DOL provide relief for plan participants affected by Hurricane Sandy *

USA - November 27 2012
On November 16, 2012, the Internal Revenue Service (the “IRS”) released Announcement 2012-44, which relaxes certain procedural requirements for plan loans and hardship withdrawals to participants affected by Hurricane Sandy.

Co-authors: Allison Warden Sizemore, John D. Martini, Dodi Walker Gross.

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MAP-21 brings pension funding stabilization and increased PBGC premium rates *

USA - July 13 2012
Legislation known as Moving Ahead for Progress in the 21st Century Act recently became law.

Co-authors: Allison Warden Sizemore, Russell J. Boehner, John D. Martini, Dodi Walker Gross.

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Supreme Court finds health care reform constitutional *

USA - June 28 2012
On June 27, 2012, the U.S. Supreme Court issued its decision in National Federation of Independent Business v. Sebelius, upholding the constitutionality of the Patient Protection and Affordable Care Act of 2010 (the “ACA”).

Co-authors: John D. Martini, Rachel Cutler Shim, Kaitlin A. McKenzie-Fiumara.

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