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The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

USA - December 22 2017 Whenever the United States Congress takes up "tax reform," there always is a danger that the Congress will pay for such tax reform, in part, by…

Brian M. Murray, John J. McGowan, Jr, John W. Boyd, Leigh Ann Wilson, Raymond M. Malone, Ruth Ann Maloney, Susan Whittaker Hughes.

EEOC Issues Final Rules on Wellness Program Incentives Under the ADA, GINA

USA - June 1 2016 On May 17, 2016, the Equal Employment Opportunity Commission (the "EEOC") finalized regulations on wellness program incentives permissible under…

Raymond M. Malone.

The Importance of Incorporating ACA-Compliant Language in Your Welfare Plan SPD

USA - June 1 2016 For many years, the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), has required employers to provide to group health plan…

Raymond M. Malone.

Audit Focus for Retirement and Health and Welfare Plans

USA - June 1 2016 Over the past several years, governmental audit activity has been on the rise. In 2013, the Department of Labor (the "DOL") reportedly hired 1,000…

Raymond M. Malone.

The Stealth Excise Tax Under Section 4980D of the Internal Revenue Code

USA - June 1 2016 Most employers are by now well aware of the "pay or play" penalties that may apply if the employer fails to offer coverage to substantially all of…

Raymond M. Malone.