The IRS has released long-awaited final regulations that clarify market rate of return issues for cash balance and other hybrid plans. The new rules, effective for the first plan year that begins on or after Jan. 1 2016, sponsors of hybrid plans a clearer path forward.

The Sixth Circuit’s ruling in Moyer makes clear that administrators of ERISA-governed plans with contractual time limits on when a participant must initiate judicial review of a denial of benefits should err on the side of caution.

Commentary: Consider that employers nationwide spend billions of dollars to give their employees access to medical care and other important insurance coverage. While most businesses offer health and welfare benefits to remain competitive for talent, they end up creating a valuable by-product in the process.

Commentary: Open enrollment time means employer clients will be reviewing fee disclosures. Columnist John Ludwig discusses several steps plan sponsors should take when reviewing the disclosures for accuracy and to determine if fees are fair and reasonable.

Ever since final rules under the Affordable Care Act dictated that outcomes-based wellness programs must offer reasonable alternatives to employees unable to achieve the program’s health benchmarks, employers have continued to worry over the effectiveness of their health improvement efforts.

Despite the ever-changing world, ERISA remains strong and steady. The average American worker is far better off because of ERISA, which has held up remarkably well over the past four decades.

Earlier this week, Illinois Gov. Pat Quinn signed a new law that is intended to prevent workplace discrimination against pregnant women by offering guidance on reasonable accommodation measures that all employers in the state are expected to follow.

The case, EEOC v. Orion Energy Systems, serves as a reminder for advisers and their employer clients, when putting together a wellness plan, to pay careful attention to how the EEOC defines liability.

The White House Friday proposed two rules in response to the Supreme Court’s Hobby Lobby decision earlier this summer that will allow women to receive contraception coverage if an employer refuses to offer it for religious reasons.

Although your employer clients may consider granting employee requests for exceptions to health plan rules or limits, doing so could cause trouble down the road. Advising them to consider a plan amendment may be a better choice.

Enrollment on the SHOP exchanges remains stagnant, a concern benefit advisers attribute to inadequate marketing practices. Brokers also remain concerned about the poor quality of training for those assisting employers with enrollment.

The Internal Revenue Service has issued a new one-page publication with information about exemptions to the health coverage requirements of the Affordable Care Act.

Coming on the heels of the U.S. Supreme Court’s Dudenhoeffer decision, which eliminated a pro-fiduciary presumption with respect to company stock holdings in qualified retirement plans, the Fourth Circuit issued a decision last week that could cause even more unrest for plan fiduciaries.

The IRS has issued guidance on how the IRS and the Treasury Department will administer the definition of a “covered entity” for purposes of the health insurance fee under the Affordable Care Act.

The IRS has issued its first adjustment to the ACA definition of “affordability” for the 2015 plan year. Building a solid ACA compliance plan with your employer clients means understanding the act clearly provides for such changes.

Commentary; 2015 is getting close and the Employer Shared Responsibility Mandate (“Play or Pay”) under the Affordable Care Act (ACA) is almost here. So what does this mean for your organization?

California lawmakers are currently weighing a legislative proposal that would bring vision care options to qualified individuals and employers through an exchange.

From fees and features to funds and fiduciaries, there's lots to consider when reviewing your 401(k) plan.

Employers are increasingly adopting best practices to ensure compliant retirement plan administration — and one of those practices is using an adviser.

The IRS’ new draft forms for employer reporting on health care coverage unveils a glimpse of the administrative onus in store for benefit advisers and their employer clients working to comply with the Affordable Care Act.