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Porter Wright Morris & Arthur LLP | USA | 4 Oct 2018

IRS letter ruling generates interest in employer student loan benefit plans, but be aware of testing and other issues

The Internal Revenue Service (IRS) recently issued a private letter ruling, PLR 201833012 (PLR) that has generated interest among employers about


Kilpatrick Townsend & Stockton LLP | USA | 21 Sep 2018

IRS Updates Safe Harbor Tax Notices for Eligible Rollover Distribution Recipients

Section 402(f) of the Internal Revenue Code (the “Code”) requires qualified plan sponsors to give written explanations of the tax implications to


Graydon Head & Ritchey LLP | USA | 14 Mar 2018

Is Your Short Term Disability (STD) Covered by ERISA?

Generally, ERISA covers any plan, fund, or program that provides sickness, accident, or disability benefits. This would include all short term


Katten Muchin Rosenman LLP | USA | 30 May 2017

Compliance With the ERISA Fiduciary Advice Rule: Beginning June 9, 2017

On May 22, Secretary of Labor R. Alexander Acosta confirmed that the agency's "fiduciary advice rule" (the "Rule") would go into effect on June 9. At


Womble Bond Dickinson (US) LLP | USA | 23 May 2017

Update on DOL Fiduciary Rule

We first began writing about the DOL Fiduciary Rule two years ago. Since then, the status of adoption of the Rule has been uncertain, even could be


Graydon Head & Ritchey LLP | USA | 10 Feb 2017

Are Your “Voluntary” Benefit Plans Subject to ERISA?

Most employee benefit plans offered through an employer are subject to ERISA. There is a safe harbor exemption from ERISA for certain voluntary plans


Trucker Huss APC | USA | 9 Aug 2016

The DOL Finalizes Its Safe-Harbor Rule on State-Sponsored IRAs

On August 25, 2016, the Department of Labor (DOL) issued its final rule on the circumstances in which state payroll deduction savings programs with an


Lewis Roca Rothgerber Christie LLP | USA | 4 Jan 2013

Winning the big endorsement: how to “ERISAfy” an employee-paid plan

Usually it is clear from the outset whether the plan at issue is governed by ERISA. But in some situations - for instance, where the plan is completely


Husch Blackwell LLP | USA | 16 Nov 2012

2012 year-end action items for employee plans

Employers should be aware of some important year-end action items relating to health and welfare plans and qualified retirement plans


Proskauer Rose LLP | USA | 20 Aug 2012

Rulings, filings, and settlements of interest

In Bidwell v. University Med. Ctr. Inc., No. 11 CV 5493, 2012 WL 2477588 (6th Cir. June 8, 2012), the Sixth Circuit Court of Appeals affirmed the district court’s ruling that a plan administrator who transferred assets of a 403(B) plan from a stable value fund to a Qualified Default Investment Alternative (QDIA) did not breach his fiduciary duty and was insulated by ERISA’s 404(c) safe harbor provision.

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