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Employee Benefits & Executive Compensation Blog Blog

Articles: 1-10 of 255

Digging into the New HRA Regulations Part 1 - Individual Coverage HRAs

USA - June 21 2019 As discussed in our June 18th blog entry, the Departments of Labor, Health and Human Services, and Treasury (collectively, the “Departments”)…

Departments Publish Final Regulations Expanding the Availability of HRAs

USA - June 18 2019 On June 13, 2019, the Department of Labor, together with the Department of Health and Human Services and the Department of the Treasury (collectively…

HHS Proposes to Narrow Scope of Nondiscrimination Regulations under Affordable Care Act

USA - June 13 2019 The U.S. Department of Health and Human Services (HHS) recently proposed regulations that scale back nondiscrimination protections under Section 1557…

U.S. Supreme Court Agrees to Hear IBM’s Challenge to Second Circuit Ruling in ERISA Stock-Drop Suit

USA - June 4 2019 In December 2018, we reported here that the Second Circuit became the first court at any level to allow an ERISA stock-drop claim to survive a motion…

Third Circuit Upholds Health Plan’s Anti-Assignment Clause

USA - May 31 2019 The Third Circuit recently held that anti-assignment clauses in ERISA-governed healthcare plans are enforceable as long as they are unambiguous. The…

SECURE Act: Key Changes for Plan Sponsors and Employers

USA - May 30 2019 Last week, the U.S. House of Representatives passed the Setting Every Community Up for Retirement Enhancements (SECURE) Act of 2019. To become law…

IRS Announces HSA and HDHP Limitations for 2020

USA - May 29 2019 On May 28, 2019, the IRS released Revenue Procedure 2019-25 setting dollar limitations for health savings accounts (HSAs) and high-deductible health…

Third Circuit Resuscitates Claims Against University 403(b) Plan Fiduciaries

USA - May 9 2019 Over the past several years, the ERISA plaintiffs’ bar has targeted university-sponsored 403(b) plans, arguing that the plan fiduciaries breached…

IRS Announces Limited Expansion of its Determination Letter Program for Individually Designed Retirement Plans - But Questions Remain

USA - May 3 2019 On May 1, 2019, the IRS released Revenue Procedure 2019-20 which provides for a limited-scope expansion of its determination letter program for…

New Excise Tax For Tax-Exempts Can Ensnare For-Profit Employers: Comment Deadline Fast Approaching

USA - March 12 2019 As discussed here, the IRS’s initial interpretation of a new excise tax under Section 4960 of the Internal Revenue Code could catch for-profit…