Publications

Section Newsletter Articles From Maria Hiltunen

2015 Affordable Care Act form 1094 and 1095 deadlines extended By Maria Hiltunen and Kal Goren Employee Benefits, May 2016 In Notice 2016-4, the Internal Revenue Service (IRS) delayed the deadlines for a number of Affordable Care Act reporting requirements under Internal Revenue Code Sections 6055 and 6056 for the 2015 tax year only. 
DOL issues groundbreaking fiduciary investment rules By Maria Hiltunen and Ken Sachs Employee Benefits, May 2016 On April 6, 2016, the Department of Labor (DOL) released its long-awaited conflict of interest final rule imposing fiduciary standards on investment professionals regarding their relationships with retirement plan participants, IRA participants and related fiduciaries.

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