Regulation

Among benefits-related cases in 2013, courts addressed offerings to same-sex couples, statute of limitations, remedies under ERISA and 401(k) plan fees. Here’s a look at five cases that could have implications for your benefit plans in the year ahead.

The court agreed with the plaintiff’s contention that while a church-affiliated entity may “maintain” an ERISA-exempt church plan, only plans established directly by a church or convention of churches qualify as church plans.

The case at issue is Rochow v. Life Ins. Co. of N. America. His estate sued for a denial of long-term disability benefits as well as profits allegedly made on the benefits.

The guidance in Notice 2013-74 relates to the expansion of such rollovers under the American Taxpayer Relief Act of 2012, which settled the expiring tax breaks as part of the fiscal cliff deal around the New Year.

Former Microsoft Corp. executive Kurt DelBene was named to replace Jeffrey Zients as the manager of the U.S. health insurance enrollment system, as Zients prepares to take over as White House chief economic adviser.

As with other components of the ACA, Congress may have overlooked that ERISA already has something to say about what employees can be charged as a contribution.

Contributing Editor Ed Bray looks ahead to 2014 and outlines 25 areas to watch. In part 1: Everything from analyzing health data to HIPAA compliance and beyond.

Emails obtained by the Republican majority of the House Committee on Energy and Commerce reveal that the Obama administration knew this summer that the federal SHOP exchange would likely not be ready for launch on Oct. 1.

At the crux of the issue are two constitutional distinctions: whether the “corporations are people” rights of for-profit companies extend to religious rights for the corporation, as opposed to just their owners, and what kind of accommodations for different views are required.

With the ACA requiring even more communications to employees, many employers might consider shifting to electronic means for all disclosure notices, but there are many rules here and employers and their advisers should be careful.