Publications

Section Newsletter Articles on Employee Benefits

IRS shows how difficult it can be to exclude business meals from income By Chad DeGroot Employee Benefits, April 2019 Employers providing meals to employees on the employer’s premises should review their policies on employee meals to ensure that they are not exposing themselves and their employees to potential liability for failure to include these amounts in income.
Union’s duty to indemnify terminates By Douglas Darch and Remi Balogun Employee Benefits, April 2019 The third circuit held in Nitterhouse Concrete Products v. Glass Molders Pottery Plastics that a union’s duty to indemnify an employer terminates when the collective bargaining agreement containing the indemnification agreement expires.
IRS retirement plan limitations for 2019 By Bernard G. Peters Corporate Law Departments, February 2019 An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2019 limits of the amounts that can be deferred under different retirement plans.
IRS retirement plan limitations for 2019 By Bernard G. Peters Employee Benefits, December 2018 An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2019 limits of the amounts that can be deferred under different retirement plans.
Plan’s failure to notify participant of deadline to file suit left limitations period unenforceable By Chad DeGroot Employee Benefits, December 2018 Failure to notify claimants of the limitations period and the date by which a lawsuit must be filed may render any such limitations period unenforceable and subject a plan to the applicable state statute of limitations on contract cases.
Proposed regulations expand use of health reimbursement arrangements By Steve Flores Employee Benefits, December 2018 The Department of the Treasury, the Department of Labor, and the Department of Health and Human Services jointly issued proposed rules that make changes regarding health reimbursement arrangements and other account-based group health plans.
Reminder: Secure Choice Savings Program is being rolled out in Illinois By Chad DeGroot Employee Benefits, December 2018 Illinois is implementing the Illinois Secure Choice Savings Program, under which private sector workers in Illinois who do not have access to an employer-sponsored retirement plan will be automatically enrolled in an IRA.
Video surveillance dooms disabled status By Douglas Darch Employee Benefits, December 2018 A summary of O’Leary v. Aetna Life Insurance Co.
HHS issues guidance on disposing of electronic devices and media By Chad DeGroot Employee Benefits, October 2018 The 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.
New Illinois law expands the rights of nursing mothers in the workplace By Wesley Covert Employee Benefits, October 2018 Effective August 2018, Illinois Public Act 100-1003 expanded protections for employees under the Nursing Mothers in the Workplace Act.
Pension plans, divorce, and participant death By Dorothy Voight Employee Benefits, October 2018 An outline of what happens when a pension plan participant dies before his divorce is final.
Proxy voting for ERISA plan fiduciaries By Steven Flores Employee Benefits, October 2018 Employers 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.
Briefing lessons from the Fourth Circuit’s decision to vacate award in withdrawal liability dispute By Douglas A. Darch and Alexis Hawley Employee Benefits, April 2018 Corporations that plan to acquire—or make a practice of acquiring—other entities with the intent of retaining part of the target and selling the remainder should heed the lessons of Penske Logistics LLC v. Teamsters Local 557.
FMLA FAQ: If an employee racks up both FMLA and unexcused absences, can she be terminated? By Jeff Nowak Employee Benefits, April 2018 The Court’s decision to dismiss the employee's FMLA claims was made easy because the employer was meticulous in documenting all of her absences.
Meet my new dog, “M-1” By Brian T. Whitlock Employee Benefits, April 2018 Like 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.
Save the date for JMLS’ Symposium—Designing a Wellness Program Employee Benefits, April 2018 The John Marshall Law School Center for Tax Law and Employee Benefits will hold its 15th Annual Employee Benefits Symposium on April 20.
Employers must prepare for penalty assessments under the Affordable Care Act By Steve Flores Employee Benefits, December 2017 The Internal Revenue Service recently released a set of FAQs and a new form Letter 226J that will be used to alert employers of a penalty under 4980H of the Internal Revenue Code.
Just in time for the holidays, the IRS issues employer mandate tax assessment guidance By Chad DeGroot Employee Benefits, December 2017 The IRS recently updated its FAQ guidance on employer shared responsibility payments under the Affordable Care Act.
New IRS audit guidelines address missing participants and unpaid retirement benefits By Wesley Covert Employee Benefits, December 2017 On October 19, 2017, the Internal Revenue Service (IRS) released guidance for when a plan’s efforts to locate missing participants and beneficiaries should be challenged on audit.
Pension plan and health plan limitations for 2018 By Wesley Covert Employee Benefits, December 2017 In 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 Rule By Steve Flores Employee Benefits, December 2017 In 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 checklist By Bernard G. Peter Corporate Law Departments, October 2017 A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
ACA & ERISA update By Wesley Covert Employee Benefits, September 2017 To 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).
New paid sick leave and minimum wage raises underway in Chicago and Cook County By Lori A. Goldstein Women and the Law, September 2017 As of July 1, employers with one or more employee must now provide paid sick leave (PSL) to most employees, including temporary and part-time employees.
Saving multi-employer pension plans By Douglas A. Darch Employee Benefits, September 2017 Multi-employer pension plans can be saved and deserve to be saved.
DOL issues final disability claim procedures rules: Employers must act By Steve Flores and Marissa Sims Employee Benefits, June 2017 Employers 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 provisions By Kathryn J. Kennedy Employee Benefits, June 2017 The 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 agreement Employee Benefits, March 2017 A 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 nondiscrimination By William H. Mayer Employee Benefits, March 2017 Gender 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 checklist By Bernard G. Peter Employee Benefits, March 2017 A list of the actions that should be taken to determine whether plan operations comply with plan provisions.

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