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Caution: Non-Compliant COBRA Election Notices may be Costly

USA - December 14 2016 Earlier this year, an employer was sued in a class action in Federal District Court for the Southern District of Florida for violating the notice…

Brian W. Berglund

IRS Overhauls the Retirement Plan Correction Program

USA - October 20 2016 With the looming end of the determination letter program as we know it, the IRS has issued an updated Revenue Procedure for the Employee Plans…

Katharine L. Finley

IRS Issues Drafts of Forms 1094-C, 1095-B and 1095-C for 2016

USA - August 19 2016 Last month, the IRS issued proposed changes to the ACA reporting and disclosure forms for 2016. As a reminder, Forms 1094-B and 1095-B are used by…

Bard Brockman

IRS Issues Clarification on Phased Retirement Payments

USA - July 5 2016 Typically, when a participant receives annuity payments from a defined benefit pension plan where he or she has a basis in the benefit (what Code…

Christopher J. Rylands

How to Prepare for the Next Round of HIPAA Audits

USA - April 17 2016 Nearly two years after the Office of Civil Rights ("OCR") first announced its preparation for another round of HIPAA audits, Phase II of OCR's HIPAA…

Serena F. Yee