Articles: 1-10 of 193

The 162(m) Grandfather Reveal Party: IRS Releases Limited Guidance on Internal Revenue Code Section 162(m)

USA - August 29 2018 It took roughly nine months, but you may now be in a position to identify and reveal the status of contracts as 162(m) grandfathered - or not. Last…

Deep Dive: Association Health Plans, Part 5: The Final AHP Rule

USA - June 28 2018 On October 12, 2017, President Trump signed a “Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States” (the…

J, K, L, M and N: What’s In a Letter?

USA - June 21 2018 Over the last few months, the Internal Revenue Service (IRS) has been replying to responses to their Letter 226-J, which notifies employers of a…

HSA Eligibility for Retirement-Age Individuals

USA - June 19 2018 Employers who offer high deductible health insurance plans to their employees typically also offer Health Savings Accounts (“HSAs”). HSAs allow…

HSA Eligibility for Retirement-Age Individuals

USA - June 19 2018 Employers who offer high deductible health insurance plans to their employees typically also offer Health Savings Accounts (“HSAs”). HSAs allow…

Benefit Plan Disclosure affected by SEC Staff Compliance and Disclosure Interpretations of Proxy Rules and Schedules 14A/C

USA - May 30 2018 The SEC staff regularly publishes “Compliance and Disclosure Interpretations” (C&DIs) on various securities matters. Recently, the staff issued new…

Deep Dive: Association Health Plans, Part 3

USA - April 27 2018 On October 12, 2017, President Trump signed a “Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States” (the…

Deep Dive: Association Health Plans, Part 3

USA - April 27 2018 On October 12, 2017, President Trump signed a “Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States” (the…

Seventh Circuit Holds ERISA Venue Selection Provision is Enforceable

USA - March 26 2018 On August 10, 2017, in In re Mathias, the United States Court of Appeals for the Seventh Circuit held ERISA Section 502(e)(2) venue provisions do not…

Deep Dive: Association Health Plans, Part 2

USA - March 21 2018 On October 12, 2017, President Trump signed a “Presidential Executive Order Promoting Healthcare Choice and Competition Across the United States” (the…