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This year’s trap for the unwary: year-end deadline to amend release provisions

Sullivan & Worcester LLP
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USA
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November 6 2012

Employment, severance and change in control agreements often contain provisions requiring a service provider (employee) to provide a release of claims against the service recipient (employer) in order to receive a payment

Qualified plan year-end reminders

Sullivan & Worcester LLP
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USA
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November 6 2012

There is an ever growing list of annual notices that must be distributed in connection with the routine operation of qualified plans

IRS announces key 2013 indexed limits

Sullivan & Worcester LLP
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USA
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November 6 2012

The IRS has recently announced the various qualified plan related limits for 2013

Retirement plan fee disclosure: a practical approach

Sullivan & Worcester LLP
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USA
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April 30 2012

No doubt you have seen articles by law firms and benefit advisors concerning the rules taking effect this summer requiring various disclosures of fees and investment information by retirement plan service providers to fiduciaries (ERISA 408(b)(2)) and by fiduciaries to participants in participant-directed retirement plans (ERISA 404(a

Focus on retirement plans

Sullivan & Worcester LLP
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USA
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February 13 2012

Those who have been to one of our more recent programs are aware of the 401(k) Compliance Check Questionnaire that the Internal Revenue Service distributed to 1,200 randomly selected 401(k) plans in 2010

New Internal Revenue Service Form 8955-SSA due January 17, 2012

Sullivan & Worcester LLP
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USA
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January 4 2012

To ensure confidentiality, Schedule SSA, which is used to report information about deferred vested benefits in retirement plans to the Social Security Administration, had to be separated from Form 5500, which is now publicly available through the Department of Labor’s electronic filing system (EFAST2

Form W-2 reporting of group health plan coverage cost remains optional for all for 2011

Sullivan & Worcester LLP
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USA
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December 28 2011

As we discussed in last year’s advisory regarding federal health care reform developments, the Internal Revenue Service announced that the new requirement to report the aggregate cost of employer-sponsored group health plan coverage on 2011 Forms W-2 (box 12 using code “DD” and due early in 2012) is optional

2012 commuter benefit limits

Sullivan & Worcester LLP
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USA
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December 28 2011

The temporary increase in the transit pass and vanpool benefit federal income tax exclusion that was enacted as part of the American Recovery and Reinvestment Act of 2009 and extended last year for 2011 is set to expire

Claims procedures revisions

Sullivan & Worcester LLP
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USA
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December 28 2011

Group health plans (self and fully-insured) are subject to revised internal and external claims procedures under federal health care reform, unless grandfathered

Changes to health care flexible spending account contribution limits

Sullivan & Worcester LLP
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USA
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December 28 2011

Under federal health care reform, the limit on annual contributions to health care flexible spending accounts will be $2,500 beginning January 1, 2013

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