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Results: 11-20 of 249

IRS overhauls determination letter process for individually designed plans
  • Reed Smith LLP
  • USA
  • July 30 2015

On July 21, 2015, the Internal Revenue Service ("IRS") released Announcement 2015-19, which significantly limits the circumstances under which the


IRS provides helpful updates to retirement plan correction program
  • Reed Smith LLP
  • USA
  • June 15 2015

The IRS has issued Revenue Procedures 2015-27 and 2015-28 ("Rev. Proc. 2015-27" and "Rev. Proc. 2015-28"), which modify the IRS' retirement plan


Unanimous Supreme Court decision paves way for 401(k) plan lawsuits
  • Reed Smith LLP
  • USA
  • May 26 2015

On May 18, 2015, the U.S. Supreme Court rendered a unanimous decision that may pave the way for more lawsuits against ERISA plans alleging a breach of


Appellate Court warning: pension funds may get stuck with unintended oral contracts with their investment managers
  • Reed Smith LLP
  • USA
  • May 14 2015

On May 8, 2015, the Second District Court of Appeal in Los Angeles revived a $35 million lawsuit against CalPERS in Centinela Capital Partners LLC v


IRS finalizes forms and instructions for ACA information-reporting requirements
  • Reed Smith LLP
  • USA
  • February 13 2015

For the 2015 calendar year, the Patient Protection and Affordable Care Act of 2010 ("ACA") imposes information-reporting requirements on health


House approves bills to modify ACA rules for employers related to part-time workers, veterans
  • Reed Smith LLP
  • USA
  • January 14 2015

On January 8, 2015, the House of Representatives approved H.R. 30, the "Save American Workers Act." The legislation would amend the ACA's definition


Administration issues proposed rules on ACA summary of benefits and coverage, excepted benefitswraparound coverage
  • Reed Smith LLP
  • USA
  • January 13 2015

On December 30, 2014, the Internal Revenue Service (IRS), the Employee Benefits Security Administration (EBSA), and the Centers for Medicare &


New hybrid pension plan guidance
  • Reed Smith LLP
  • USA
  • October 21 2014

The IRS recently issued new final and proposed regulations that provide welcome guidance to sponsors of hybrid pension plans. Hybrid pension plans


CMS finalizes ACA marketplace eligibility redeterminationrenewal process for 2015
  • Reed Smith LLP
  • USA
  • September 4 2014

On September 5, 2014, CMS is publishing a final rule that specifies additional options for annual eligibility redeterminations and renewal and


HHS revises ACA contraception coverage requirements
  • Reed Smith LLP
  • USA
  • September 4 2014

The Obama Administration has issued two regulations addressing coverage of contraceptive services under QHPs in response to recent court rulings (in