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Benefits litigation update – Fall/Winter 2014

USA - December 6 2014 This year, of course, marks the fortieth anniversary of the enactment of the Employee Retirement Income Security Act (“ERISA”). The statute owes in…

Debra Davis, Gretchen Harders, John Houston Pope, Kenneth J. Kelly, Scott J. Macey.

Updated timeline of highlights for employer group health plan compliance with the Affordable Care Act

USA - October 14 2014 Since enactment of the Affordable Care Act (“ACA”), the regulators have promulgated a myriad of regulations implementing the ACA’s requirements for…

Gretchen Harders, Michelle Capezza.

Latest post-Windsor guidance from IRS addresses issues for cafeteria plans, flexible spending accounts, and health savings accounts

USA - December 20 2013 In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue…

Jeffrey A. Lieberman.

Treasury and IRS issue guidance on DOMA—many, but not all, questions are answered

USA - September 4 2013 On August 29, 2013, the Treasury Department ("Treasury") and Internal Revenue Service ("IRS") jointly issued guidance in Revenue Ruling 2013-17…

Jeffrey A. Lieberman.

The Supreme Court strikes down DOMA—benefit plan sponsors have much to consider

USA - June 26 2013 Today, in its decision in United States v. Windsor, No. 12-307 (U.S. June 26, 2013), the Supreme Court of the United States ruled that the Defense of…

Hyun-Jeong Kim, Jeffrey A. Lieberman.