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How to Apply the IRS’s COBRA Premium Subsidy Guidance

USA - June 9 2021 On May 18, 2021, the Internal Revenue Service (IRS) issued much-anticipated Notice 2021-31 (the Notice) regarding the Consolidated Omnibus Budget…

Jacob Mattinson, Sarah G. Raaii, Teal N. Trujillo, Judith Wethall.

Final Rule for Selecting Retirement Plan Investments Leaves ESG Behind

USA - December 8 2020 During the last 30 years, the DOL has issued piecemeal guidance on plan investments that involve non-financial objectives and the application of…

Brian J. Tiemann.

COVID-19 — Tax Planning Opportunity for Defined Benefit Participants?

USA - April 14 2020 Much has been written about the new CARES Act distribution that allows impacted COVID-19 participants to access up to $100,000 in their tax-qualified…

Diane M. Morgenthaler, Todd A. Solomon.

Employee Benefits & Executive Compensation

USA - March 28 2020 Coronavirus (COVID-19) raises serious concerns for employers of all shapes and sizes, across all industries and in every business sector. As the…

Evan A. Belosa, Sarah L. Engle, Joshua N. Lerner, Andrew C. Liazos, Jacob Mattinson, William R. Pomierski, Brian J. Tiemann, Judith Wethall, Allison Wilkerson.

HSA Eligibility Not Disrupted by COVID-19 (Novel Coronavirus) Testing and Treatment

USA - March 11 2020 On March 11, 2020, the Internal Revenue Service (IRS) issued Notice 2020-15. Under the Notice, individuals covered by a high-deductible health plan…

Jacob Mattinson, Judith Wethall.