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New guidance addresses individual shared responsibility payments and premium tax credits

USA - February 5 2013 The IRS and the U.S. Department of Health and Human Services (HHS) have issued two important pieces of guidance under the Patient Protection and...

Brian M. Pinheiro.

409A transition relief expires at year-end; employers should review their plans

USA - October 4 2012 Employers should review plans and agreements subject to Internal Revenue Section Code 409A before the end of 2012....

Brian M. Pinheiro.

Best practices for plan fiduciaries: the new 408(b)(2) service provider disclosure regulation

USA - May 23 2012 Employers that sponsor section 401(k), 403(b), and other types of retirement plans rely on third parties to conduct the day-to-day administrative functions of these plans....

Brian M. Pinheiro.

Deadlines revised; prepare now for new rules for retirement plan fiduciaries

USA - July 14 2011 The U.S. Department of Labor has slightly delayed the deadlines on significant new affirmative obligations for fiduciaries of retirement plans subject to the Employee Retirement Income Security Act (ERISA)....

Brian M. Pinheiro.

DOL issues long-awaited disclosure regulations for plans that permit participant-directed investment features

USA - October 15 2010 After more than three years of deliberation, the U.S. Department of Labor has issued comprehensive final regulations that impose substantial new disclosure requirements on administrators of 401(k), 403(b), and other defined contribution retirement plans that allow participant-directed investments....

Brian M. Pinheiro.