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Fiscal cliff legislation - employee benefits and compensation provisions of interest

Patterson Belknap Webb & Tyler LLP
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USA
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January 17 2013

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012i.e., the "fiscal cliff legislation"Congress

Impending change in tax treatment of educational assistance programs

Patterson Belknap Webb & Tyler LLP
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USA
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December 26 2012

There is an impending change in the tax treatment of educational assistance programs under which an employer pays, or reimburses, an employee for up to $5

Checklist for retirement plan sponsors in reviewing fee disclosures from service providers

Patterson Belknap Webb & Tyler LLP
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USA
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September 19 2012

As we have previously alerted you in our June 2012 Alert, the U.S. Department of Labor’s (“DOL’s”) so-called “Service Provider Fee Disclosure Regulations” took effect on July 1, 2012, and requires certain service providers (e.g., investment advisors, recordkeepers and others) to retirement plans that are covered by the Employee Retirement Income Security Act (“ERISA”) to disclose compensation and fee information to fiduciaries of such plans in writing

Reminder upcoming health care reform deadlines

Patterson Belknap Webb & Tyler LLP
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USA
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September 10 2012

Under the health care reform enacted in 2010 under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (referred to collectively here as “PPACA”) new obligations are imposed on employers and group health plans with respect to the provision of a summary of benefits and coverage and W-2 reporting requirements

Fee disclosure rules for defined contribution plans: deadlines extended for disclosures to plan participants & new obligations on plan sponsors under service provider regulations

Patterson Belknap Webb & Tyler LLP
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USA
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March 16 2012

At the end of 2011, we alerted you to final regulations (the "Final Regulations") by the U.S. Department of Labor ("DOL") that would apply as early as May 31, 2012 requiring plan administrators of participant-directed defined contribution retirement plans that are covered by the Employee Retirement Income Security Act ("ERISA") to disclose certain plan and investment-related information, including fee, expense and investment performance information, to participants and beneficiaries

Action item for defined contribution plans: new disclosures to participants required in 2012

Patterson Belknap Webb & Tyler LLP
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USA
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November 21 2011

The U.S. Department of Labor ("DOL") has long been concerned about transparency regarding fees and expenses for participants in defined contribution retirement plans (e.g., 401(k) plans, 403(b) plans, profit sharing plans, money purchase plans) as part of its focus on ensuring that workers have access to the information they need to meaningfully compare the investment options under their employer-sponsored retirement plans and make informed decisions about how to manage and invest their retirement plan accounts

Important information regarding New Form 5500 Schedule Form 8955-SSA

Patterson Belknap Webb & Tyler LLP
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USA
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September 26 2011

As readers may be aware, a qualified retirement plan or a Section 403(b) retirement plan is generally required to report information about separated participants with deferred vested benefits under the plan

Effective immediately: new employer reporting requirements regarding dependent health coverage availability

Patterson Belknap Webb & Tyler LLP
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USA
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August 24 2011

Effective July 15, 2011, New York employers are required to submit reports regarding the availability of dependent health insurance coverage

New York State issues tax guidance on same-sex marriage and employee benefits

Patterson Belknap Webb & Tyler LLP
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USA
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August 19 2011

On July 29, 2011, the New York State Department of Tax and Finance issued guidance regarding the impact of New York's legalization of same-sex marriage on the tax treatment of employee benefits provided to same-sex spouses

The keys to maintaining grandfathered status (if desired) and upcoming notice obligations

Patterson Belknap Webb & Tyler LLP
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USA
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September 30 2010

The following is the latest in a series of Patterson Belknap Alerts regarding the implications of the recently enacted health care reform under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (referred to collectively here as "PPACA") for employers

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