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New Health Reimbursement Arrangements Will Be Key for Some Employers

USA - July 16 2019 The U.S. Departments of Treasury, Labor, and Health and Human Services issued final rules regarding health reimbursement arrangements (HRAs) and...

IRS Expands Determination Letter Program for Merged and Hybrid Plans

USA - May 6 2019 The IRS announced that it will expand the determination letter program for individually designed tax-qualified statutory hybrid plans and merged...

Hardship Withdrawals May Be Less of a Hardship

USA - November 16 2018 Hardship withdrawals from 401(k) plans and 403(b) plans may be more accessible to some plan participants due to proposed regulations issued by the...

Compensation and Benefits Law Alert - Proposed Rule Seeks Market Stabilization for Exchanges

USA - February 28 2017 Acknowledging the need for swift action to aid the health insurance exchanges, comments on the proposed rule issued by the Centers for Medicare &...

Michael G. Paton, Mina Amir-Mokri.

IRS Sets Deadline for 403(b) Plan Sponsors to Retroactively Correct Document Defects

USA - February 6 2017 The IRS has set a March 31, 2020, deadline for sponsors of 403(b) plans to adopt pre-approved 403(b) plans or amend individually designed 403(b)...

Michael G. Paton, Mina Amir-Mokri.