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Smith, Gambrell & Russell, LLP | USA | 22 Apr 2011

DOL requests comments on electronic disclosure rules

The Department of Labor ("DOL") has issued a Request for Information ("RFI") to solicit comments and suggestions from employers, plan sponsors and other interested parties regarding the use of electronic media by employee benefit plans to furnish information to participants and beneficiaries in accordance with the requirements of the Employee Retirement Income Security Act of 1974 ("ERISA").


Smith, Gambrell & Russell, LLP | USA | 29 Dec 2010

Update on health care reform: agencies delay application of nondiscrimination rules to fully-insured plans

On December 22, 2010, the Internal Revenue Service ("IRS") issued IRS Notice 2011-1 (the "Notice") delaying the application of the nondiscrimination rules under Section 105(h) of the Internal Revenue Code (the "Code") to fully-insured group health plans.

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