Employee Benefits

California Governor Signs Bill Giving Small Businesses Extra Time To Comply With ACA

On July 7, 2014, Governor Jerry Brown signed legislation that will give small business owners additional time to comply with …

What Happens When The Limitations Provision in the Plan As Applied Creates An Impossible Accrual Date?

Approximately six months ago, the Supreme Court of the United States, in Heimeshoff v. Hartford Life & Accident Insurance Co., …

IRS Begins Section 409A Compliance Initiative

The Internal Revenue Service (IRS) is getting ready to ramp up enforcement of Section 409A of the Internal Revenue Code. …

Supreme Court Clarifies ESOP Fiduciaries’ Obligations

On June 25, 2014, the Supreme Court of the United States ruled that a fiduciary of an “employee stock ownership …

Employers Are Not Required to Provide Transit Fringe Benefits—Except in California

Since the Golden State sometimes can be a bellwether for national trends, employers nationwide may want to keep an eye …

Some Surprises in DOL’s Just Issued Spring 2014 Regulatory Agenda

On Friday, May 23, 2014, the White House, through its executive branch and other federal agencies, issued the Spring 2014 …

A Snake in the Grass No More? DOL Proposes New COBRA Forms

As part of its continuing efforts to update the sleepier corners of the employee benefits world to conform to the …

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 …