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IRS issues guidance on recognition of same-sex marriage under tax-qualified retirement plans

USA - April 10 2014 On April 4, 2014, the Internal Revenue Service issued Notice 2014-19 providing guidance on the application of the U.S. Supreme Court's decision in...

Mark A. Daniele, Jane S. Kimball, Gregory H. Horowitz, John B. Brescher, Jr., Kevin A. Brown.


U.S. Appeals Court affirms judgment against 401(k) plan fiduciaries for excessive recordkeeping fees

USA - March 31 2014 On March 19, 2014, the U.S. Court of Appeals for the Eight Circuit (the "Appeals Court") issued its highly anticipated ruling in the case of Tussey v...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, John B. Brescher, Jr., Kevin A. Brown.


Final rules implementing Employer Shared Responsibility Provisions of the Affordable Care Act (ACA) provide transition relief for 2015

USA - February 14 2014 The ACA Employer Shared Responsibility Provisions require an employer with at least 50 full-time employees (including full-time equivalent employees)...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, John B. Brescher, Jr., Kevin A. Brown.


Changes in retirement plan limitations for 2014

USA - November 12 2013 The IRS recently announced retirement plan limitations effective for 2014. Some did not change because inflation was not significant. The highlights...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, John B. Brescher, Jr., Kevin A. Brown.


Health insurance marketplace notice requirements

USA - June 12 2013 On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act of 2010 ("PPACA"). Shortly thereafter, the Health Care and...

Mark A. Daniele, Jane S. Kimball, Joel E. Horowitz, John B. Brescher, Jr., Kevin A. Brown.