Favorable Temporary ACA Exemption for Expatriate Health Plans
by Amy M. Gordon, Megan Mardy and Todd A. Solomon
Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care Act...
Additional Guidance Issued on Summary of Benefits and Coverage Disclosure Requirements
by Amy M. Gordon and Joanna C. Kerpen
The U.S. Departments of Labor, Health and Human Services, and the Treasury recently issued new guidance and templates regarding the summary of benefits and coverage...
Employers Should Review How Plan Documents Define Spouse in Light of Recent Benefits Litigation
by Lisa K. Loesel, Todd A. Solomon, Jacob Mattinson and Brian J. Tiemann
Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare...
Employee Benefits Issues in Spin-Offs
by Joseph S. Adams and Jeffrey M. Holdvogt
In a corporate spin-off, both the existing company and the new company (spinco) must consider the implications for employees, employee benefit plans and executive...
Delaware Becomes 11th State to Enact Same-Sex Marriage
Before you know it same-sex marriage will be legal in every state north of the Mason-Dixon line. Or least along the I-95 corridor that travelers up and down the east coast know so well. Delaware became...
DOL Releases Informal Guidance Addressing Fiduciary Responsibilities With Respect to Target Date Funds
by Joseph S. Adams, Anne S. Becker, Karen A. Simonsen and Ashley McCarthy
Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target...
DOL Releases Informal Guidance Addressing Fiduciary Responsibilities With Respect to Target Date Funds
by Joseph S. Adams, Anne S. Becker, Karen A. Simonsen and Ashley McCarthy
Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target...
FTC Updates Guidelines for Making Proper Disclosures in Digital Advertising
by Jorge R. Arciniega, Elisabeth Malis Morgan and Heather Egan Sussman
The U.S. Federal Trade Commission (FTC) released updated guidance on how to make online advertising and marketing disclosures “clear...
Employee-Shareholder Status
by Katie Clark and Richard Cook
On October 8, 2012, George Osborne announced that the UK Government was proposing a new type of employment contract, dubbed the “employee-shareholder” contract.
The...
IRS Issues Procedures for Securing Favorable Opinions on Pre-Approved 403(b) Programs
by Mary K. Samsa, Todd A. Solomon and Joseph K. Urwitz
The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans. The...
