Mindi M. Johnson
Foster Swift Collins & Smith PC
Articles
IRS Announces 2022 Cost-of-Living Adjustments for Retirement Plans and for Health and Welfare Benefit Plans
USA - November 16 2021 The IRS has announced the 2022 cost-of-living adjustments for retirement plan and health and welfare benefit plan limitations. The charts below set…
IRS Makes it Easier to Correct Certain Retirement Plan Compliance Issues
USA - July 26 2021 On July 16, 2021, the IRS issued Revenue Procedure 2021-30, an updated version of the Employee Plans Compliance Resolution System (“EPCRS”)…
Missing and Nonresponsive Participants
USA - June 7 2021 In Part One of this series, we discussed recent guidance issued by the U.S. Department of Labor (“DOL”) about handling missing and nonresponsive…
Recent IRS Guidance and Clarification for the COBRA Subsidy Imposed by ARPA
USA - June 3 2021 In March of this year, the American Rescue Plan Act (“ARPA”) was enacted. A piece of that legislation included a 100% COBRA subsidy for certain…
Incentivizing Employees to Obtain COVID-19 Vaccines
USA - April 8 2021 There are a number of reasons why employers may want their employees to receive the COVID-19 vaccines. Such reasons may include, for example, the…
