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Hodgson Russ LLP | USA | 8 Mar 2011

IRS publications issued on 401(k) plans for small business

In a continuing effort to provide information and guidance to smaller employers, the IRS and the Department of Labor's Employee Benefits Security Administration (EBSA) have jointly issued IRS Publication 4222, entitled 401(k) Plans for Small Business.


Reinhart Boerner Van Deuren SC | USA | 24 Sep 2010

Health care reform: external review process

In March, President Obama signed the Patient Protection and Affordable Health Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA), together referred to as the Act.


Morgan Lewis | USA | 7 Apr 2010

Healthcare reform law requires reasonable break times and locations for nursing mothers

The Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of 2010 (the Healthcare Reform Law), includes a provision that requires employers to provide covered employees with the ability to take unpaid breaks to express milk for their nursing infants.


Drinker Biddle & Reath LLP | USA | 16 Mar 2010

Employer notice requirement under CHIPRA model notice issued

The Employee Benefits Security Administration of the Department of Labor (DOL) issued a model notice (the CHIP Notice) on February 4, 2010, for employers to use to comply with the requirements of the Children's Health Insurance Program Reauthorization Act of 2009 (CHIPRA).


Ogletree Deakins | USA | 2 Mar 2010

The model employer CHIPRA notice

Right on the heels of the COBRA subsidy and subsidy extension notices required as a result of the COBRA subsidy and its extension, here is yet another notice that employers with group health plans must send to their employees annually.


Eversheds Sutherland (US) LLP | USA | 2 Feb 2010

DOL and Treasury request information on lifetime income options for retirement plan participants

On February 2, 2010, the Department of Labor (DOL) and the Treasury Department jointly published a request for information (RFI) regarding lifetime income options in retirement plans and individual retirement accounts.


Faegre Baker Daniels LLP | USA | 5 May 2008

DOL clarifies QDIA notice requirements

More than four months after the Department of Labor's qualified default investment alternative regulations became effective, the Department last week issued much needed guidance clarifying the rule's application in a number of contexts.


Kilpatrick Townsend & Stockton LLP | USA | 19 Nov 2007

Proposed regulations for automatic contribution arrangements

On November 8, 2007, the Internal Revenue Service published proposed regulations relating to automatic contribution arrangements for defined contribution plans.


Osler Hoskin & Harcourt LLP | USA | 30 Sep 2007

New safe harbor "auto enrollment" 401(k) plans

A new safe harbor 401(k) plan option which can eliminate annual discrimination testing will be available for the first time in 2008.


Vedder Price PC | USA | 15 Mar 2007

The Pension Protection Act and investment advice to plan participants - a step forward

The Department of Labor (DOL) has issued a Field Assistance Bulletin (No. 2007-1) providing some initial guidance on implementing the investment advice provisions of the Pension Protection Act of 2006 (PPA).

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