Articles: 11-20 of 193

Deep Dive: Association Health Plans, Part 1

USA - March 7 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 that ERISA does not Preempt State “Slayer Statute”

USA - February 9 2018 We turn once again to the sad and difficult task that plan administrators face when distributing the benefits of a participant who has been murdered…

Changes to Executive Compensation: The Tax Cuts and Jobs Act’s Impact on Section 162(m)

USA - February 6 2018 On December 22, 2017, President Trump signed the bill popularly referred to as the “Tax Cuts and Jobs Act” (the “Act”) into law. The Act contains…

The Good, the Bad, and the Tax-Exempt Organization: The New Tax Bill’s Effect on Benefits and Compensation Offered by Institutions of Higher Education

USA - January 23 2018 On December 22, President Trump signed “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget…

Revised VCP Fees - Simple Isn’t Always Better

USA - January 18 2018 The Internal Revenue Service (“IRS”) has described its recent changes to its Voluntary Correction Program (“VCP”) user fees as “simplification.” This…

4 Steps for Compliance with the New Disability Claims Procedures

USA - January 16 2018 Did you read our post “Work Now, Party Later,” advising you to do just that in response to the new Department of Labor rule governing disability…

Play Time is Over: IRS Reveals Process for Assessing ACA Penalties

USA - November 27 2017 The Affordable Care Act (ACA) introduced a “pay or play” scheme, effective January 1, 2015, in which Applicable Large Employers (ALEs) must offer…

Code Section 409A…Here Today but Possibly Gone Tomorrow and Other Proposed Changes in the Tax Cuts and Jobs Act

USA - November 9 2017 Last week the House unveiled its tax overhaul plan, the Tax Cuts and Jobs Act (“Act”). The Act’s proposals related to employee benefits and…

“Who” May Object to the Contraceptive Coverage Mandate, and why?

USA - October 31 2017 New rules issued by the Trump administration, including both interim final and temporary regulations effective October 6, 2017, significantly expand…

2018 Qualified Plan Limits

USA - October 19 2017 The Internal Revenue Service today released the 2018 dollar limits for retirement plans, as adjusted under Code Section 415(d). We have summarized the…