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Recovering Retirement Plan Overpayments: Process is Key

USA - May 10 2021 A qualified retirement plan paying more in distributions than a participant is entitled to occurs frequently. Common reasons for overpayments include…

The FICA Special Timing Rule for Non-Qualified Deferred Compensation: What You Don’t Know Can Hurt You

USA - November 30 2020 Employers know that wages are generally subject to the Federal Insurance Contributions Act (“FICA”), and that both employers and employees are liable…

Reporting Health Care Costs on Form W-2—The Devil is in the Details

USA - November 13 2020 The Affordable Care Act (ACA) requires employers who file 250 or more W-2s to report the cost of coverage under an employer-sponsored group health…

Benefits Briefs in the Time of COVID-19, Part 3: Layoffs/Furloughs and Excise Taxes under the Affordable Care Act

USA - April 30 2020 Employers that are laying off or furloughing employees during the COVID-19 crisis may be creating the possibility for excise taxes under the…

Benefits Briefs in the Time of COVID-19, Part 1: Federal Agencies Relax Summary of Benefits and Coverage (“SBC”) Disclosure Deadlines

USA - April 28 2020 Recent guidance from the Department of Labor (“DOL”), Health and Human Services (“HHS”) and Treasury (the “Departments”) provides limited enforcement…