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Commentary: The Supreme Court justices were very active in questioning both parties, although the most probing questions were aimed at the plaintiffs plus one often overlooked consequence should the court decide in the plaintiffs' favor.
March 5 -
The IRS last week issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration. Here's what employers need to know.
April 10 -
With the issuance of the final employer mandate regulations, employers mandate can now make employee coverage decisions and prepare for enforcement beginning as early as Jan. 1, 2015.
February 13 -
In a move to align 401(k) and 403(b) disclosures to employees with other required communications, the DOL has issued a delay that employers need to be aware of.
July 26 -
As employers brace for significant changes in pension law, they will need to review their impact on minimum-funding contributions, PBGC premiums and current funding-based benefit restrictions, as well as employee communications and funding and investment strategies.
July 27 -
The Patient Protection and Affordable Care Act requires employers to report the aggregate cost of employer-sponsored health coverage on the Forms W-2 of its employees. In March 2011, the Internal Revenue Service issued interim guidance on the Form W-2 informational reporting requirement in the form of 31 Q&As. Recently, the Internal Revenue Service revised this interim guidance by issuing Notice 2012-9, which clarifies several of the original Q&As and adds some Q&As.
January 13 -
The Department of Labor has slightly delayed the deadlines on significant new affirmative obligations for fiduciaries of retirement plans subject to the Employee Retirement Income Security Act.
November 1 -
The U.S. Department of Labor has slightly delayed the deadlines on significant new affirmative obligations for fiduciaries of retirement plans subject to the Employee Retirement Income Security Act. Although the deadlines have been pushed back to April 1, 2012, employers should be preparing now to ensure that they are ready to comply with the new requirements.
September 1 -
The Department of Labor has slightly delayed the deadlines on significant new affirmative obligations for fiduciaries of retirement plans subject to the Employee Retirement Income Security Act.
July 21 -
On June 17, the U.S. Department of Health and Human Services announced new procedures for health plans with limited benefits to obtain temporary waivers of the restrictions on annual dollar limits that were imposed by the Patient Protection and Affordable Care Act.
June 23 -
The Internal Revenue Service has clarified, in Revenue Ruling 2011-7, how a section 403(b) retirement plan can be terminated, and whether distributions made to participants and beneficiaries in connection with such a termination are includable in gross income.
February 25