Allocation of expenses in a defined contribution plan: Pro rata vs. per capitaBy John CallasOctober 2003The Department of Labor recently released its third Field Assistance Bulletin (FAB). A FAB is intended to provide guidance to DOL investigators who conduct compliance audits as well as to practitioners who have day-to-day responsibility for compliance with federal laws and regulations.
Editor’s noteBy Margaret M. BensonOctober 2003Like October, there's an abundance about this issue. Many thanks to our authors who worked hard to burnish these substantial articles for publication in our Section newsletter.
Editor’s noteBy Margaret M. BensonJuly 2003Your Employee Benefits Section Council members were all in force for our assigned 4:30 p.m. meeting at the ISBA Annual Meeting on Friday, June 20, 2003 at The Abbey in Lake Geneva.
Editor’s noteBy Margaret M. BensonApril 2003This is our fifth and final newsletter for the year. The Newsletter was made possible by the generous writing contributions of 1) Katie Kennedy, 2) Katie's John Marshall Law School Graduate Employee Benefits Program mentees, 3) The multiple articles written by Steve Lifson and Teresa Faherty Blomquist and 4) The case updates faithfully and ably written by Amy Pauls.
Editor’s noteBy Margaret M. BensonJanuary 2003Happy New Year, Employee Benefits newsletter readers! If one of your New Year's resolutions is to be more creative, writing for this newsletter is a painless way to accomplish your goal.
Letter from the ChairBy Kathryn J. KennedyDecember 2003As chair of the ISBA Employee Benefits Section Council, I'd like to invite all of our members to attend any one of our quarterly meetings.
Letter from the chairBy Kathryn J. KennedyJuly 2003As chair of the ISBA Employee Benefits Section Council's mentoring program, I'd like to update you on the success of the program's third year.
New rules for 204(h) noticesBy William L. Scogland & Teresa Faherty BlomquistOctober 2003The Internal Revenue Service's final regulations for 204(h) notices, as such notices were amended by EGTRRA, are examples of subtle changes made to an ERISA rule in reaction to a much more controversial phenomenon, viz., the conversion of traditional defined benefit plans to cash balance plans.
Penalties under HIPAA (Interim Final Rule)By Linda ShashinkaOctober 2003By now, the terms of the Administrative Simplification provisions of the Health Insurance Portability and Accountability Act of 1996 ( "HIPAA") are familiar to companies as they determine whether they qualify as regulated entities and, if so, how to comply.