Kenneth A. (Ken) Mason

Spencer Fane LLP

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IRS Again Grants ACA-Reporting Relief (Plus a Bonus)

USA - December 3 2019 The Affordable Care Act (“ACA”) imposed additional reporting requirements on health insurers (including, for this purpose, self-funded employer…

Federal Appellate Court Decision Highlights Importance of “Firestone” Language

USA - May 23 2018 In a recent decision, the Sixth U.S. Circuit Court of Appeals resolved an important question in a way that should put administrators of ERISA plans in…

Congress Eases Restrictions on Hardship Withdrawals

USA - February 19 2018 Buried in Sections 41113 and 41114 of the recent Bipartisan Budget Act of 2018 are provisions designed to facilitate hardship withdrawals from 401(k)…

New Disability Claims and Appeals Procedures Finally Take Effect

USA - January 30 2018 As explained in our October 13, 2017, article, the Department of Labor (“DOL”) delayed by 90 days the date by which ERISA plans were required to…

Tax Cuts and Jobs Act - New Tax Rules For Transportation Fringe Benefits

USA - January 2 2018 In one of its last acts before leaving Washington for the holiday break, Congress passed a far-reaching overhaul of the federal Tax Code. Although…