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2013

  • Special Alert
    April 13, 2013
    • PLAIN LANGUAGE OVER EQUITY: The Supreme Court Issues its Ruling in U.S. Airways, Inc. v. McCutchen
  • Newsletter Volumn 22 No 4
    April 01, 2013
    • SHOW ME THE MONEY — The Ninth Circuit’s Decision in Bilyeu Poses Stricter Requirements for Recovering Plan Overpayments
    • HHS Finalizes Transitional Reinsurance Fee Regulations
    • Health Care Reform and the Health Insurance Market: Guaranteeing Better Access
  • Special Alert
    March 01, 2013
    • Ninth Circuit Affirms Tibble v. Edison International: What Does This Decision Mean For Plan Fiduciaries?
    • Court Throws Out DOL’s Challenge to Indemnification Agreement
  • Newsletter Volume 22 No 03
    March 01, 2013
    • New HIPAA Privacy and Security Rules — What Plan Sponsors and Their Business Associates Need to Know to Comply by the September 23, 2013 Deadline
    • HHS Issues Final Rules on Essential Health Benefits, Actuarial Value, and Accreditation
    • Target Date Retirement Funds: New Fiduciary Tips
    • DOL Extends Transition Period for Temporary NAIC-similar State External Review Process under the ACA
  • Newsletter Volume 22 No 02
    February 01, 2013
    • Department of Labor Issues Update to the Delinquent Filer Voluntary Compliance Program
    • IRS Issues New Retirement Plan Correction Program
    • Roth Conversions after the Fiscal Cliff
  • Special Alert
    January 01, 2013
    • TO PAY OR PLAY: Now is the Time for Employers to Make That Important Decision
  • Newsletter Volume 22 No 1
    January 01, 2013
    • IRS Finalizes Guidance on Fees to Fund Comparative Effectiveness under PPACA
    • Resolutions for Effective Plan Governance
    • Notice of Exchange Deadline Delayed

2012

  • Newsletter Volume 21 No 12
    December 01, 2012
    • Health Care: Reform and Wellness Programs: Protecting Participants and Giving Employers More Flexibility
    • HHS Issues Additional Transitional Reinsurance Fee Guidance
    • IRS 2012 Cumulative List
  • Newsletter Volume 21 No 11
    November 01, 2012
    • Additional Medicare Tax Takes Effect January 1, 2013
    • Reinsurance Fees for Health Plans - Add These To Your 2014 Budget!
    • IRS Eases Hardship Distribution and Loan Rules for Victims of Hurricane Sandy
  • Special Alert
    November 01, 2012
    • Health Care Reform after the Election: New Proposed Regulations Address PPACA’s Essential Health Benefits and Minimum Value Requirements
  • Newsletter Volume 21 No 10
    October 01, 2012
    • Agencies Issue Guidance on Determining Full-Time Employee Status and the Maximum 90-Day Waiting Period under the Patient Protection and Affordable Care Act
    • December 31, 2012, Deadline for Correcting Section 409A Document Failures for Payments at Separation from Service that are Contingent on Submission of a Release of Claims
    • New California Law Could Require Private Employers to Provide Access to State-Run Defined Contribution Plan
    • Pension Plan Limitations for 2013
  • Newsletter Volume 21 No 9
    September 01, 2012
    • Sixth Circuit Determines That Certain Severance Benefits Are Not Subject to FICA Taxes — Creates Circuit Split
    • IRS Issues Guidance on Comparative Effectiveness Fee under PPACA
  • Newsletter Volume 21 No 8
    August 01, 2012
    • MEDICAL LOSS RATIO REBATES — What’s an Employer to Do When the Check is in the Mail?
    • TO CONSIDER OR NOT TO CONSIDER — Equitable Defenses in an Action for Equitable Relief under ERISA: Supreme Court to Decide
    • DOL Replaces Q&A 30 Regarding Use of Brokerage Windows
  • Newsletter Volume 21 No 7
    July 01, 2012
    • Things to Consider in Preparing for Compliance with PPACA
    • Participant Fee Disclosure Rules as Applied to Brokerage Windows
  • Newsletter Volume 21 No 6
    June 01, 2012
    • The Patient Protection And Affordable Care Act Makes Strange Bedfellows — Chief Justice Roberts Casts the Swing Vote Upholding the Individual Mandate
    • Is DOMA Dead? Recent Developments Regarding the Constitutionality of the Defense of Marriage Act
    • New IRS Guidance on the $2,500 Limit on Salary Reduction Contributions to Health Flexible Spending Accounts
  • Newsletter Volume 21 No 5
    May 01, 2012
    • Department of Labor Issues FAQs on the Participant Fee Disclosure Rules
    • Ninth Circuit Opines on Equitable Remedies under ERISA after the Supreme Court’s Amara Decision
  • Newsletter Volume 21 No 4
    April 01, 2012
    • 401(k) Plan Fees in Turmoil: District Court in Tussey Finds Fiduciary Breaches but Third Circuit in Renfro Holds There Are None
    • Additional Guidance on Summaries of Benefits and Coverage
    • CFPB Issues Guidance on Application of Compensation Rules under Regulation Z to Qualified Plans
  • Newsletter Volume 21 No 3
    March 01, 2012
    • Supreme Court Hears Arguments on the Constitutionality of the Individual Mandate
    • Successor Withdrawal Liability — an “Unsuccessful” Outcome for Asset Purchasers
  • Special Alert
    February 01, 2012
    • Final Rule on 408(b)(2) has Finally Arrived
  • Newsletter Volume 21 No 2
    February 01, 2012
    • Final Regulations Issued for the Summary of Benefits and Coverage, Uniform Glossary and Notice of Modification Required Under the Patient Protection and Affordable Care Act
    • IRS 2011 Cumulative List
  • Newsletter Volume 21 No 1
    January 01, 2012
    • New Amendments to the San Francisco Health Care Security Ordinance
    • IRS Updates Its Guidance on Form W-2 Reporting of Employer-Sponsored Health Coverage
    • Regulations under the Foreign Account Tax Compliance Act Confirm that Pension Trust Assets are not Subject to Form 8938 Disclosure
    • New HHS Bulletin Confirms Exemption from the Requirement to Provide Essential Health Benefits for Many Employer-Sponsored Health Plans

2011

  • Newsletter Volume 20 No 11
    November 01, 2011
    • Finally, a Final Regulation on Providing Investment Advice
    • New State and Local Health Plan Requirements May Have ERISA Preemption Implications
    • Affordable Care Act FAQ Part VII Postpones Summary of Benefits and Coverage and Uniform Glossary Effective Date
    • IRS Acquiesces to U.S. Tax Court Holding that Gender Reassignment Surgery is a Tax Deductible Medical Expense
  • Newsletter Volume 20 No 10
    October 01, 2011
    • Tax Code Changes?
    • Pension Plan Limitations for 2012
    • Effective Date of Hybrid Plan Regulations and PPA Amendment Adoption Deadline Postponed
  • Newsletter Volume 20 No 9
    September 01, 2011
    • Contractors with the State of California Must Offer Equal Benefits to Same-Sex Spouses
    • New Guidance on Electronic Delivery of Participant Disclosures
    • DOL Announces Decision to Re-Propose Rule on Definition of a Fiduciary
  • Newsletter Volume 20 No 8
    August 01, 2011
    • Proposed Regulations Issued on the Summary of Benefits and Coverage and Uniform Glossary that Are Required to Be Provided by March 23, 2012
    • Women to Receive Preventive Services at No Additional Cost under the Affordable Care Act
  • Newsletter Volume 20 No 7
    July 01, 2011
    • Claims and Appeals Rules for Non-Grandfathered Health Plans Amended
    • Brown v. Continental Airlines, Inc.: Have We Reached the Boundary of Fiduciary Responsibility?
    • Department of Labor Extends Fee Transparency Regulation Deadlines
  • Newsletter Volume 20 No 6
    June 01, 2011
    • The Changing Prospects for Same-Sex Marriage, and Its Impact on Employee Benefits
  • Special Alert
    May 19, 2011
    • SUPREME COURT CIGNALLING: IN CIGNA CORP. v. AMARA, COURT TELLS PARTICIPANTS THAT DOOR TO MONETARY AWARDS AGAINST FIDUCIARIES IS OPENING UNDER ERISA SECTION 502(a)(3)
  • Newsletter Volume 20 No 5
    May 01, 2011
    • George v. Kraft Foods Global, Inc.: The Seventh Circuit Court of Appeals Rocks the Boat Regarding Common Plan Fiduciary Practices
    • Prepare to Comply with the DOL’s Disclosure Regulation for Participant-Directed Individual Account Plans
    • Colleges and Universities May Soon Receive IRS Code Section 403(b) Plan Compliance Check Questionnaire
    • CIGNA Corp. v. Amara: Supreme Court Grants Participants’ Certiorari Petition and Remands to Lower Court for Further Consideration in Light of Court’s Earlier Opinion on Plan Sponsor’s Certiorari Petition
    • Medicare Part D Creditable Coverage Notice Requirement has Changed
  • Newsletter Volume 20 No 4
    April 01, 2011
    • The Affordable Care Act — What’s Ahead for Year Two?
    • CAUTION: Ten Common 409A Errors!
  • Special Alert
    April 01, 2011
    • California Will Not Tax Health Coverage for Children Required to be Covered under the Patient Protection and Affordable Care Act
  • Newsletter Volume 20 No 3
    March 01, 2011
    • IRS Revenue Ruling 2011–7 Provides Guidance Regarding 403(b) Plan Terminations
    • Financial Crimes Enforcement Network Issues Final Regulations on Foreign Financial Reporting
    • IRS Notice 2011–28 Provides Interim Guidance on Informational Reporting on Employer-Sponsored Group Health Coverage
  • Newsletter Volume 20 No 2
    February 01, 2011
    • DOL Issues Final Disclosure Regulation for Participant-Directed Individual Account Plans
    • Updating Compensation Committee Responsibilities and Charter for Shareholder Advisory Votes on Executive Compensation and Golden Parachute Payments
    • U.S. Department of Labor Sets New Extended Deadline of January 1, 2012, for Required Service Provider Disclosures
  • Newsletter Volume 20 No 1
    January 01, 2011
    • Cash Balance and Other Hybrid DB Plans Are Here To Stay
    • IRS Issues 2010 Cumulative List
    • Delayed Enforcement of PPACA’s Nondiscrimination Requirements for Insured Plans
    • IRS Issues Guidance on the Use of FSA and HRA Debit Cards for Over-the-Counter Drugs
    • Amendment to the Grandfathered Health Plan Regulations Allows Plan Sponsors to Switch Insurance Companies Without Losing Grandfathered Status

2010

  • Special Alert
    October 01, 2010
    • Penalty-Free Transition Period for Correcting Section 409A Document Errors Expires on December 31, 2010
  • Newsletter Volume 19 No 10
    October 01, 2010
    • Proposed Regulation on When an Investment Advice Provider is a Fiduciary
    • New Law Permits Conversion of Pre-Tax and Other Accounts to Designated Roth Account within 401(k), 403(b) and Governmental 457(b) Plans
    • Good News for Plan Sponsors: The DOL and IRS Issue More PPACA Guidance
    • Pension Plan Limitations for 2011
    • California May Tax Health Coverage for Children Required to be Covered under the Affordable Care Act
    • DOL Proposes to Exempt Payments from Pension Trusts From LM–30 Reporting
  • Newsletter Volume 19 No 9
    September 01, 2010
    • Funding Relief for Multiemployer Pension Plans
    • PPACA Claims and Appeals Procedures Pack a Punch for Non-Grandfathered Health Plans
  • Newsletter Volume 19 No 8
    August 01, 2010
    • Funding Relief for Single Employer Pension Plans
    • Simple Cafeteria Plans
  • Newsletter Volume 19 No 7
    July 01, 2010
    • Interim Final Rule Requires Disclosure of Information by Service Providers to Retirement Plans
    • Interim Final Regulations Issued Pertaining to Preexisting Condition Exclusions, Lifetime and Annual Dollar Limits on Benefits, Rescissions, and Patient Protections under the Affordable Care Act
    • DOL Posts New COBRA Model Notices after ARRA Subsidy Expires
    • Department of Labor Issues Guidance on the MHPAEA
  • Newsletter Volume 19 No 6
    June 01, 2010
    • Grandfathered Plan Status — Is it Real, or Just an Illusion?
    • Supreme Court Rules on Awarding Attorney’s Fees in ERISA Cases, and on the Deferential Standard of Review
  • Newsletter Volume 19 No 5
    May 01, 2010
    • New Interim Final Rule on Requirement to Provide Health Plan Coverage to Adult Children
    • Early Retiree Reinsurance Program
    • 401(k) Questionnaire Coming to 1,200 Employers
    • DOL and SEC Issue Investor Bulletin for Plan Participants on Target Date Retirement Funds
    • New E-signature Option for Forms 5500 and 5500-SF
  • Newsletter Volume 19 No 4
    April 01, 2010
    • A Twist on Healthcare Reform — Five Changes to Consider Now!
    • COBRA Premium Assistance Eligibility Extended through May 31, 2010
    • Proposed Regulations on Foreign Financial Reporting, and What They Mean for Employee Benefit Plans and Fiduciaries
  • Special Alert
    March 10, 2010
    • COBRA Premium Assistance Extended and Amended
  • Special Alert 2
    March 10, 2010
    • Health Care Reform — What is Going On?
  • Newsletter Volume 19 No 3
    March 01, 2010
    • Historic Health Care Reform Legislation Signed by President Obama
    • Department of Labor Issues New COBRA Model Notices and COBRA Subsidy Fact Sheet to Reflect TEA Changes
    • EGTRRA Restatement Deadline for Defined Contribution Prototype and Volume Submitter Plans Fast Approaching
    • Revised CHIP Model Notice
    • Treasury Provides FBAR Guidance and Extension of Interim Relief
  • Newsletter Volume 19 No 2
    February 01, 2010
    • They're Finally Here — Interim Final Regulations for Compliance with the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008
    • DOL Issues Final Regulation Creating Optional 7-Business Day Safe Harbor Period For Small Plans
    • IRS Issues Guidance on HEART Act
    • Children's Health Insurance Program (CHIP) Model Notice
  • White Paper
    February 01, 2010
    • A Guide to Retirement Plan Fees & Expenses
  • Newsletter Volume 19 No 1
    January 01, 2010
    • IRS Issues Voluntary Correction Program for Section 409A Plan Document Failures: Time to Find and Fix Problems during IRS Transition Relief Period
    • Supreme Court Declines to Review Hecker v. Deere

2009

  • Newsletter Volume 18 No 12
    December 01, 2009
    • Eighth Circuit Reinstates 401(k) Plan Fee Lawsuit against Wal-Mart
    • IRS Issues 2009 Cumulative List
    • IRS Notice 2009–97 Extends Only a Few Amendment Deadlines
  • Special Alert
    December 01, 2009
    • COBRA Premium Assistance Extended
  • Newsletter Volume 18 No 11
    November 01, 2009
    • Federal Reserve Sheds Light on How to Evaluate and Manage Risk in Incentive Compensation Policies
    • 2009 Health and Welfare Plan Compliance Checklist
  • Newsletter Volume 18 No 10
    October 01, 2009
    • GINA Interim Final Regulations Issued — Wellness Programs Impacted
    • IRS Issues Final Regulations under Code Section 436
    • Pension Plan Limitations for 2010
    • Update on New IRS Guidance on WRERA and Waiver of the 2009 § 401(a)(9) Required Minimum Distributions
  • Newsletter Volume 18 No 9
    September 01, 2009
    • Recent IRS Guidance Addresses Contribution of Unused Paid Time Off, Automatic Enrollment and Tax Notices
    • New IRS Guidance on WRERA and Waiver of the 2009 Section 401(a)(9) Required Minimum Distributions
    • Ninth Circuit Sheds Light on Disclosure of Contractual Time Limitations for Commencing Benefits Lawsuits
  • Newsletter Volume 18 No 8
    August 01, 2009
    • READY, SET, COMPLY! — New HIPAA Security Breach Notification Rules Require Prompt Action by Covered Entities
    • IRS Provides Interim FBAR Relief
    • Severance Plans — Regulated by the Internal Revenue Code and ERISA
  • Newsletter Volume 18 No 7
    July 01, 2009
    • Electronic Delivery of Plan Information
    • EEOC Issues Technical Assistance Regarding Waivers and Releases of Discrimination Claims in Severance Agreements
  • Newsletter Volume 18 No 6
    June 01, 2009
    • International Investments: Surprise Reporting Requirements for Plans and Fiduciaries
    • Supreme Court Holds that Pension Plan May Apply a Benefit Formula That Treats Pre-Pregnancy Disability Act Pregnancy Leave Less Favorably Than Other Medical Leave
  • Newsletter Volume 18 No 5
    May 01, 2009
    • IRS Issues Guidance on Suspension of Safe Harbor Nonelective Contributions
    • 2010 Inflation Adjustments for Health Savings Accounts
    • Update on Discretionary Clauses in Disability Insurance Policies in California and Their Impact on ERISA Plans
    • Same-Sex Marriage and Employee Benefits Update
  • Newsletter Volume 18 No 4
    April 01, 2009
    • Treasury Department Issues Final Regulations on Automatic Enrollment Plans
    • Significant HIPAA Changes Imposed by the American Recovery and Reinvestment Act of 2009
    • COBRA Premium Reduction Guidance — What Do We Do Now?
    • HIPAA Privacy Notice Reminder
  • Newsletter Volume 18 No 3
    March 01, 2009
    • Ninth Circuit Denies Petition for Rehearing En Banc in Golden Gate Restaurant Association v. City and County of San Francisco
    • Plan Sponsor and Service Providers Victorious in Seventh Circuit Ruling On 401(k) Plan Fee Lawsuit
    • Children’s Health Insurance Program Reauthorization Act of 2009 — Impact on Group Health Plans
  • Newsletter Volume 18 No 2
    February 01, 2009
    • New COBRA Subsidy Available Under Stimulus Package
    • The Impact on Group Health Plans of the Children’s Health Insurance Program Reauthorization Act of 2009
    • Kennedy v. DuPont: The Supreme Court Makes Life a Little Easier for Plan Administrators
  • Newsletter Volume 18 No 1
    January 01, 2009
    • Executive Compensation in 2009
    • 2009 Required Minimum Distributions Waived under the Worker, Retiree, and Employer Recovery Act of 2008

2008

  • Newsletter Volume 17 No 10
    December 01, 2008
    • IRS Issues 2008 Cumulative List
    • UPDATE — Same-Sex Marriage Benefits
  • Special Alert
    December 01, 2008
    • Written Plan Compliance Deadline For Section 403(B) Plans Is Extended To December 31, 2009
  • Special Alert
    November 01, 2008
    • Special Alert: Document Compliance Deadline for Section 409A is December 31, 2008. Action Must Be Taken in Order to Avoid Severe Tax Penalties
  • Newsletter Volume 17 No 9
    November 01, 2008
    • Department of Labor Proposed Regulations and Class Exemption Regarding Investment Advice
    • Massachusetts Issues Final Regulations Establishing Minimum Creditable Coverage Standards
  • Special Alert
    October 01, 2008
    • Special Alert: Health Plan Update
  • Newsletter Volume 17 No 8
    October 01, 2008
    • Ninth Circuit Holds San Francisco Health Care Security Ordinance is Not Preempted by ERISA
    • DOL Issues Proposed Regulations on Disclosure to Plan Participants of Fees and Investment Alternatives
    • Pension Plan Limitations for 2009
  • Newsletter Volume 17 No 7
    July 01, 2008
    • MetLife v. Glenn: The Supreme Court Clarifies the Standard of Review for Decisions by Conflicted Plan Administrators
    • Department of Labor Issues Q&As on Form 5500 Schedule C Reporting for 2009
  • Newsletter Volume 17 No 6
    June 01, 2008
    • New Genetic Nondiscrimination Act Creates Restrictions for Health Plans, Insurers and Employers
    • Heroes Earning Assistance and Relief Tax Act Adds Benefits for Those in Military Service
  • Newsletter Volume 17 No 5
    May 01, 2008
    • The Impact of Same-Sex Marriage on Employee Benefit Plans
    • The Department of Labor Amends and Supplements Qualified Default Investment Alternative Regulation
  • Newsletter Volume 17 No 4
    April 01, 2008
    • Benefits Quiz
    • DOL's Proposed Form T-1 Would Require Detailed Financial Reporting for Most Union-Negotiated Benefit Plans
  • Newsletter Volume 17 No 3
    March 01, 2008
    • Supreme Court Rules Defined Contribution Plan Participants Can Sue for Losses To Their Individual Accounts
    • IRS Issues Guidance for New Distribution Requirements that Become Effective in 2008
  • Newsletter Volume 17 No 2
    February 01, 2008
    • DOL Issues Proposed Regulations Requiring Disclosure of Service Provider Fees and Conflicts of Interest
    • New Leave Entitlements for Military Reasons Added to Family and Medical Leave Act
  • Newsletter Volume 17 No 1
    January 01, 2008
    • Ninth Circuit Lets San Francisco Health Care Security Ordinance Take Effect
    • New Multiemployer Plan Disclosure Requirements — ERISA Section 101(k)

2007

  • Newsletter Volume 16 No 11
    December 01, 2007
    • IRS Proposes Regulations Regarding Automatic Contribution Arrangements
    • IRS Issues Cumulative List
  • Newsletter Volume 16 No 10
    November 01, 2007
    • DOL Issues Final Regulation on Qualified Default Investment Alternatives
    • IRS Publishes Guidance on 2007 Tax Reporting and Withholding Requirements under Code Section 409A
  • Newsletter Volume 16 No 9
    October 01, 2007
    • Final Section 403(b) Regulations: What Plan Sponsors Need to Know
    • Pension Plan Limitations for 2008
    • Hot Topic: "It's the Relief that Counts": Notice 2007–86 Provides 409A Compliance Extension
    • Hot Topic: Medicare Part D Annual Notice Requirements
  • Special Alert
    October 01, 2007
    • It's the Thought that Counts: Limited Transition Relief and Additional Guidance Under 409A
  • Newsletter Volume 16 No 8
    September 01, 2007
    • IRS Issues New Proposed Section 125 Cafeteria Plan Regulations
  • Newsletter Volume 16 No 7
    July 01, 2007
    • IRS Issues Final Regulations Affecting Section 403(b) Plans Covering Employees of Tax-Exempt Organizations, Public Schools and Churches
    • Recent Court Decision Paves Way for Coordination of Retiree Health Benefits with Medicare Benefits — AARP v. EEOC
  • Special Alert
    June 01, 2007
    • Massachusetts Health Care Reform
  • Newsletter Volume 16 No 6
    June 01, 2007
    • Treasury Department Issues Final Regulations Under Code Section 415
    • IRS Updates Procedures for Opinion, Advisory and Determination Letter Applications
  • Newsletter Volume 16 No 5
    May 01, 2007
    • 2007 Final Roth 401(k) Regulations: The Latest Chapter
    • Contacting Missing Plan Participants — Practical Considerations
  • Newsletter Volume 16 No 4
    April 01, 2007
    • Public Safety Employees and the Pension Protection Act of 2006
    • New Developments Regarding 'Investment Advice Arrangements' under the Pension Protection Act
  • Newsletter Volume 16 No 3
    March 01, 2007
    • DOL Issues Interim Final Rule Relating to the Time and Order of Domestic Relations Orders
    • Guidance Issued on Deduction of Contributions to Defined Benefit Plans
  • Newsletter Volume 16 No 2
    February 01, 2007
    • Legislative Curtailment on Nonqualified Deferred Compensation Imminent?
    • New Rules for HSAs
  • Newsletter Volume 16 No 1
    January 01, 2007
    • Final Regulations on HIPAA Nondiscrimination Provisions and Wellness Programs
    • IRS Issues Distribution Guidance in Notice 2007–7