Author: Shannon Oliver

Arbitrability of ERISA Fiduciary Breach Cases

JOSEPH C. FAUCHER and DYLAN D. RUDOLPH, February, 2019  This article was first published by the Journal of Pension Benefits: Issues in Administration, Design, Funding, and Compliance, Autumn 2018, Vol. 26, No. 1. Although the viability of arbitration rather than litigation in ERISA fiduciary breach claims remains to be seen, there are several considerations for employers who […]

4 Facts about Medicare that All Employers Should Know

Medicare is a government-funded health insurance program for elderly and disabled individuals.  Employers that offer group health insurance plans to their employees have an interest in learning how employees’ entitlement to Medicare benefits can affect the administration of those plans. This article discusses the coordination of benefits between the two plans.  In other words, it […]

At Last!  IRS Issues Final ACA Reporting Instructions and Forms for Employers and Providers of “Minimum Essential Coverage”

TIFFANY N. SANTOS, September 2015 — On September 16, 2015, after several draft iterations, the IRS issued the long awaited:  Final 2015 Forms 1094-C and 1095-C (and related instructions) for “applicable large employers” to report coverage offered to their full-time employees to allow the IRS to determine whether the employer owes a payment under the […]