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ARPA COBRA Subsidy: DOL Releases Model Notices, Punts (to IRS?) on Most Open Issues

USA - April 8 2021 As discussed in our March 11, 2021 Alert, Congress has made another avenue of health coverage more accessible by fully subsidizing…

Benjamin J. Conley, Danita N. Merlau.

Baby Steps: Departments Issue Third Set of COVID FAQs

USA - March 16 2021 On February 26, 2021, the Departments of Labor, Health and Human Services, and the Treasury (collectively, the Departments) jointly…

Joy Sellstrom.

Missing Participant Guidance Trifecta

USA - February 2 2021 On January 12, 2021, the Department of Labor (DOL) issued a 3-part set of missing participant guidance for employer-sponsored retirement plans…

Benjamin F. Spater, Kaley M. Ventura.

IRS and DOL Provide Relief for Plan Sponsors and Participants Affected by Hurricane Harvey

USA - September 1 2017 The Internal Revenue Service (IRS) and Department of Labor (DOL) issued temporary relief on deadlines and procedural requirements applicable to…

Guidance to IRS Examiners on 401(k)/403(b) Hardship Withdrawals

USA - March 6 2017 Over the past few years, employers and plan administrators have frequently asked how hardship withdrawal requests can/should be substantiated from…