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July 31 deadline approaches for employers with self-insured health plans to pay new Affordable Care Act fee

USA - July 19 2013 Employers that sponsor self-insured health plans must pay a new fee (and make a filing with the IRS) by July 31, 2013, under the Affordable Care Act...

Andrew E. Graw, Richard Plumpton.

Affordable Care Act employer requirements delayed until 2015

USA - July 9 2013 The Obama administration announced on July 2, 2013, that employer reporting requirements and employer penalties for noncompliance under the...

Andrew E. Graw, Darren Goodman.

The health reform law - in a nutshell

USA - May 20 2010 On March 23, 2010, President Obama signed into law the Patient Protection and Affordability Care Act....

Andrew E. Graw, Richard Plumpton, Karen W. Scheffler.

IRS addresses Section 409A document corrections

USA - May 13 2010 New IRS guidance encourages review and correction of deferred compensation plans that otherwise would fail to comply with Section 409A....

Andrew E. Graw.

Pension plan termination premium claims may not be dischargeable in bankruptcy

USA - December 21 2009 The Supreme Court declines to review a circuit court decision in Oneida Ltd., which held that a debtor cannot discharge in bankruptcy, as a prepetition claim, premiums it owes to the Pension Benefit Guaranty Corporation in connection with the termination of a pension plan....

Sharon L. Levine, Wojciech F. Jung.