HHS issues guidance on disposing of electronic devices and mediaBy Chad DeGrootEmployee Benefits, October 2018The U.S. Department of Health and Human Services recently issued guidance on the proper decommission and disposal of electronic devices and media containing sensitive information.
Pension plans, divorce, and participant deathBy Dorothy VoightEmployee Benefits, October 2018An outline of what happens when a pension plan participant dies before his divorce is final.
Proxy voting for ERISA plan fiduciariesBy Steven FloresEmployee Benefits, October 2018Employers who sponsor qualified retirement plans that are subject to the Employee Retirement Income Security Act often do not understand their obligations when a proxy vote solicitation arises.
Meet my new dog, “M-1”By Brian T. WhitlockEmployee Benefits, April 2018Like most family dogs that patrol the base of the family dining room looking for table scraps that fall to the floor, a C corporation can accomplish a similar role, especially under the new tax law.
Pension plan and health plan limitations for 2018By Wesley CovertEmployee Benefits, December 2017In October 2017, the Internal Revenue Service issued Notice 2017-64 and Revenue Procedure 2017-58, containing the cost-of-living adjustments applicable to retirement plan limitations under the Internal Revenue Code and health flexible spending accounts under a Code §125 cafeteria plan and the parking and transit account limits under an Code §132 Transportation Plan.
Update: DOL Proposes Delay to Disability Claims Procedure RuleBy Steve FloresEmployee Benefits, December 2017In January 29, 2017 the DOL published a final rule that delays for ninety days—through April 1, 2018—the applicability of the final rule amending the claims procedure requirements for disability-related claims.
Plan audit checklistBy Bernard G. PeterCorporate Law Departments, October 2017A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
ACA & ERISA updateBy Wesley CovertEmployee Benefits, September 2017To date, the IRS has yet to issue an enforcement letter for the ACA’s Employer Shared Responsibility Mandate (which penalizes large employers that do not offer certain qualifying health coverage to full-time employees).
Saving multi-employer pension plansBy Douglas A. DarchEmployee Benefits, September 2017Multi-employer pension plans can be saved and deserve to be saved.
DOL issues final disability claim procedures rules: Employers must actBy Steve Flores & Marissa SimsEmployee Benefits, June 2017Employers who sponsor employee benefit plans that provide disability benefits will need to revisit policies and procedures, plan documents, summary plan descriptions and claim-related notices in light of final regulations that apply to claims for disability benefits made on or after January 1, 2018.
Protective plan provisionsBy Kathryn J. KennedyEmployee Benefits, June 2017The federal courts have expanded what can be included in the terms of certain plan provisions, with a result that is more favorable, and thus more protective, to plan sponsors in ERISA litigation. This article examines these protective plan provisions.
Court permits fraud claim against hospital based on PPO agreementEmployee Benefits, March 2017A recent decision from the Third District Appellate Court involves a PPO arrangement between the defendant-hospital and an insurer, where the plaintiff was a participant in the PPO plan and received medical services at the hospital.
Final rule on health plan nondiscriminationBy William H. MayerEmployee Benefits, March 2017Gender identity discrimination in health plans may end with the implementation of final regulations under the Patient Protection and Affordable Care Act. This article discusses the federal and state regulations as well as current litigation and other considerations affecting the availability of transgender related services.
Plan audit checklistBy Bernard G. PeterEmployee Benefits, March 2017A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
A federal proposal to cut state pensions gains political viabilityBy David AmersonEmployee Benefits, December 2016With a rapidly shifting political landscape and increasing desperation among elected officials to address pension shortfalls in an electorally favorable way, proposals such as the Manhattan Institute’s promise to gain traction in the years ahead.
IRS plan limitations for 2017By Bernard G. PeterEmployee Benefits, December 2016Recently, the IRS issued the updated retirement plan limitations for 2017.
Union trust fund acts arbitrarily by claiming a reversion of benefitsBy Douglas A. DarchEmployee Benefits, December 2016Attorneys handling the dissolution of marriages will find comfort in a recent decision by Judge Leinenweber, Cingrani v. Sheet Metal Workers’ Local No. 73 Pension Fund,.