Regulation

The ACA’s mandated expansion of the definition of the small group market would limit employers’ health plan options and lead to premium increases, according to employer groups that are urging the repeal of the mandate before it takes effect in 2016.

Although the U.S. Supreme Court’s 2014 ruling in the Burwell v Hobby Lobby Stores case addressed in broad terms how exceptions to the Affordable Care Act’s mandate for contraceptive benefits coverage can be granted in the private sector, it left some unresolved questions both in the for-profit and in the nonprofit world.

A win for King would have economic benefits for both individuals and employers, according to one think tank.

Commentary: The midpoint of the tax year is almost upon us, and many still have work to do to prepare for the new IRS 1094-C and 1095-C filings.

Commentary: Expatriate health plans are — here are key definitions and relief as well as the recent IRS guidance on calculations for the 2014 and 2015 fee years.

It’s not enough to simply post a summary plan description on an employer’s intranet to satisfy the ERISA requirement that such information be “furnished” to plan participants.

To avoid breach of fiduciary duty claims in the future, retirement plan sponsors need to reexamine the investment policy statement for their 401(k) plans to make sure they are doing enough to make sure workers’ retirement funds are invested in the lowest fee and best investments possible.

Commentary: Supreme Court decision yields universal agreement that fiduciary duty is an ongoing responsibility, affirms four best practices for plan advisers to follow.

The U.S. Supreme Court issued a decision Monday that could have far-reaching implications for how long a retirement plan participant has to sue an employer for breach of fiduciary duty in a 401(k) plan.

The U.S. Supreme Court said 401(k) plans have a duty to monitor the investment options they offer, in a ruling that may help investors press lawsuits over underperforming funds and excessive fees.