Employee Benefits

Same-Sex Marriages and Windsor: IRS Issues Notice on Retirement Plan Amendments and Retroactivity

Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages …

Judgment Reduced, but the Importance of Monitoring Plan Investments Reaffirmed

On March 19, 2014, the Eighth Circuit Court of Appeals upheld one of the first excessive fee rulings in favor …

The Waiting is the Hardest Part: Final Regulations on the PPACA’s 90-Day Waiting Period Released

On February 24, 2014, the Internal Revenue Service (IRS), the Employee Benefits Security Administration (EBSA) of the U.S. Department of …

Employer “Pay or Play” Mandate Final Regulations Issued—Major Impact on Educational Institutions

Like all other employers across the country, educational institutions have been awaiting final rules to determine their compliance strategy for …

Small Employers Catch a Big Break!

Employers with 50 to 99 employees were granted a break on Monday when the U.S. Treasury Department gave them an …

Supreme Court Justices Consider Taxability of Certain Severance Pay During Quality Stores Oral Arguments

Yesterday the Supreme Court of the United States heard oral arguments in United States v. Quality Stores, Inc., a case …

Rochow v. LINA: Can it Really be True that ERISA Benefit Claimants Can Recover Millions of Dollars in Disgorged Profits?

The federal district court decision in Rochow v. Life Insurance Company of North America, No. 04-73628 (March 23, 2012) went …

Avoiding Mistletoe Mishaps, Part V: Are Holiday Gifts, Prizes, Or Parties Taxable Wages?

As 2013 comes to an end, we have been considering a number of workplace issues that employers might face at …