On May 31, 2014, the Court of Appeals for the Second Circuit ruled that an employer's decision to make employer contributions to both an ESOP and a
On June 25, 2014, the United States Supreme Court held that fiduciaries of employee stock ownership plans ("ESOP") are not entitled to a presumption
On May 9, 2014 the IRS issued two new pieces of guidance (Revenue Procedure 2014-32 and Notice 2014-35) providing penalty relief for certain late
The IRS has issued several new FAQs relating to the Affordable Care Act (ACA), including updating series of questions and answers on its website
On May 2, 2014, the Department of Labor, Health and Human Services and the Treasury (Departments) issued additional Frequently Asked Questions (FAQs)
On December 16, 2013, the Supreme Court settled a long-standing split among various Circuit Courts of Appeals, holding that an ERISA plan may impose
The Patient Protection and Affordable Care Act (PPACA) imposes fees on plan sponsors of applicable self-insured health plans to help fund the
The deadline for employers and employees to make 2012 contributions to a health savings account (HSA) is April 15, 2013
On November 2, the Pension Benefit Guaranty Corporation (PBGC) announced that it is implementing a pilot program changing its enforcement approach with regard to ERISA section 4062(e).
Plan administrators of defined contribution plans that permit participant direction of investments must provide a new fee disclosure to plan participants by August 30, 2012.