Articles

Results 1 to 5 of 30
Most popular |Most recent


Tenth Circuit Interpretation of ERISA Notice Requirement Impacts Plan Administrator’s Right to Deferential Standard of Review

USA - August 26 2020 When an ERISA plan delegates authority to the plan administrator to interpret the plan documents for benefit determinations, the plan administrator...

Christopher R. Williams.

IRS Guidance on Employer-Based Leave Donation Programs for COVID-19 Relief Organizations

USA - June 24 2020 In recent years, it has become the norm for the IRS to respond to a federally declared disaster by issuing guidance enabling employers to establish...

K. Elise Norcini.

IRS Issues Welcome Guidance on Mid-Year Cafeteria Plan Election Changes and Other Health & Welfare Matters

USA - May 19 2020 On May 12, 2020, the Internal Revenue Service (IRS) issued Notice 2020-29 (the Notice), an important piece of guidance for employers that sponsor...

Betsy A. Olson, Maureen M. Maly.

COVID-19 Joint Agency Relief Part 1: ERISA Enforcement Relief for Retirement Plans

USA - May 13 2020 As described in our May 1 blog post, the Department of Labor (DOL) and the Internal Revenue Service (IRS) recently issued guidance (the Extension...

Betsy A. Olson.

IRS Increases the Health FSA Carryover Limit and Addresses Premium Reimbursement under ICHRAs

USA - May 12 2020 On May 12, 2020, the Internal Revenue Service (IRS) issued Notice 2020-33 (the Notice), which increases the maximum health flexible spending account...

Betsy A. Olson, Maureen M. Maly.