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The US Department of Labor’s Final “Fiduciary” Rule Incorporates Concessions to Financial Service Industry but Still Poses Key Challenges
  • Shearman & Sterling LLP
  • USA
  • April 14 2016

On April 6th, the US Department of Labor issued its final “fiduciary” rule. Over 800 pages in length and more than 15 years and three iterations in


Preemption, AgainThis Time as to a Michigan Tax
  • Morgan Lewis & Bockius LLP
  • USA
  • March 10 2016

Following the US Supreme Court's decision in Gobielle v. Liberty Mutual Insurance Co. that reaffirmed the ERISA preemption doctrine, on March 7, the


IRS Issues Proposed Rules on Normal Retirement Age for Governmental Plans
  • Franczek Radelet PC
  • USA
  • January 28 2016

The Internal Revenue Service (IRS) has issued proposed regulations relating to the definition of normal retirement age for governmental retirement


Cadillac Tax Effective Date Postponed (and Three Other 2015 Year End Health and Welfare Benefits Legislation Highlights)
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • January 7 2016

While Americans everywhere were busy eating turkey and drinking eggnog last November and December, our government was hard at work attending to


Affordable Care Act Changes in the OmnibusTax Extenders Legislation
  • Steptoe & Johnson LLP
  • USA
  • December 23 2015

The omnibus spendingtax extenders legislation enacted on December 18 contains several provisions relating to the Affordable Care Act (ACA). These


Issue 96: Happy Holidays - Cadillac Tax is Delayed!
  • Seyfarth Shaw LLP
  • USA
  • December 22 2015

This is the ninety-sixth issue in our health care reform series of alerts for employers on selected topics in health care reform. (Our general


IREG Update
  • Dentons
  • USA
  • December 18 2015

Congress has rarely found bipartisan agreement on anything relating to the Affordable Care Act (ACA). However this week they are poised to delay one


New Guidance Outlines Requirements for State Innovation Waivers
  • Foley & Lardner LLP
  • USA
  • December 17 2015

New guidance from Centers for Medicare & Medicaid Services (CMS) places the spotlight on the ability of states to seek approval of “State Innovation


Important year-end reminder
  • Masuda Funai Eifert & Mitchell Ltd
  • USA
  • October 30 2015

Recently, we conducted an informal survey of a handful of clients to confirm their preparedness for the new Affordable Care Act ("ACA") reporting


IRS issues notice regarding information reporting on minimum essential coverage
  • Steptoe & Johnson LLP
  • USA
  • September 17 2015

Today, the IRS issued Notice 2015-68, which states that Treasury and the IRS intend to propose regulations under section 6055 (1) providing that