Emily A. Peterson
Winston & Strawn LLP
Articles
IRS informal guidance sheds light on the health FSA carryover/HSA eligibility dilemma
USA - April 3 2014 IRS Notice 2013-7 permits a cafeteria plan to allow participants to use up to $500 of amounts remaining unused in participants' health flexible…
HHS prepares for HIPAA audits
USA - March 19 2014 The Office for Civil Rights (OCR) of the U.S. Department of Health and Human Services (HHS) recently announced that it plans to survey up to 1200…
Financial services update March 17 2014 insights
USA - March 17 2014 Service providers relying on the "service provider" prohibited transaction exemption under Section 408(b)(2) of the Employee Retirement Income…
Tiblier v. dlabal: investment adviser not an ERISA fiduciary because it received compensation from a third party, rather than the plan
USA - March 5 2014 If your investment adviser receives indirect compensation from a third party for the services it provides to your ERISA plan, the decision of the U.S…
Straightforward contract pointers for plan fiduciaries retaining service providers
USA - February 5 2014 If you are a fiduciary of a qualified plan, such as an ERISA plan, and you anticipate entering or renewing a service agreement with a service…
