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Article

Locke Lord LLP | USA | 23 Sep 2011

New voluntary settlement program for worker classification

The IRS considers the misclassification of workers as independent contractor instead of employees as a major contributing factor to the “tax gap.”

Article

Drinker Biddle & Reath LLP | USA | 21 Sep 2011

Electronic participant disclosures: new DOL guidance

On Sept. 13, 2011, the Department of Labor (the DOL) issued Technical Release 2011-03 regarding the use of electronic media to satisfy the new participant disclosure requirements under DOL Regulation 2550.404a-5 (the Participant Disclosure Regulation).

Article

Blank Rome LLP | USA | 12 Jul 2011

Recent developments in employee benefits and executive compensation

This newsletter briefly discusses several recent developments in employee benefits and executive compensation that may be of interest to our clients.

Article

Venable LLP | USA | 5 Jul 2011

Health care reform: more changes to the claims and appeals process

The Internal Revenue Service (IRS), Department of Labor (DOL), and Department of Health and Human Services (HHS) modified the review process for claims for benefits under non-grandfathered health plans once again.

Article

Greenberg Traurig LLP | USA | 16 May 2011

Which employers will be responsible for health coverage in 2014?

The new health care law, otherwise known as the Patient Protection and Affordable Care Act (PPACA), requires that, beginning after December 31, 2013, "applicable large employers" must provide affordable health coverage to their full-time employees.

Article

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").

Article

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.

Article

Eversheds Sutherland (US) LLP | USA | 29 Dec 2010

IRS issues guidance delaying enforcement of nondiscrimination rules for insured health plans

On December 23, 2010, the IRS issued Notice 2011-1 regarding the application of the nondiscrimination rules under Internal Revenue Code (Code) section 105(h) to non-grandfathered insured group health plans pursuant to the Patient Protection and Affordable Care Act (PPACA).

Article

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.

Article

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.

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