HEALTH CARE Prescription Drugs and Health Reform: Miller and Johnson BBA Health Law analysis Michael Best grid of requirements and dates Miller & Chevalier large company concerns Price Waterhouse timeline for new law Towers Watson summary of federal health care legislation 3/23/10 COBRA subsidy extended to 15 months: DOL sources 2010 MA info for seniors w/ Medicare New employee HIRD Forms for 2010 AARP's 2010 Part D drug Finder Reminder: PART D Notices due Nov. 15 Mercer advice: Genetic Information Nondiscrimination Act Wyatt explains mental health parity requirements Federal Health Plan. Robert Wood Johnson Foundation analysis Health Plan checklist from Venable LLP ABA colloquy w/ IRS on imputed income/other topics Claims procedures: is it fair to require detail from a claimant? The 9th Circuit opines. Support equal health insurance tax breaks for the self-employed ARRA amends HIPAA: memo from Thompson Hine New IRS Notice 2009-27 (What else? It's COBRA.) COBRA subsidy IRS COBRA website DOL COBRA website The new reporting requirements to CMS: Sibson consults Foundation for Health Coverage Education: a website for those who need health care More from Segal: HIPAA changes in ARRA Explanation of CHIP rules: Alston & Bird CHIP, SCHIP, CHIPRA: a briefing from Pillsbury Tips on Chip, from Segal SCHIP changes to CHIP. How the new federal rules apply in MA Newborns' & Mothers' Health Protection Act (Buck explains) TRI-AD explains new IRS rules on the Heart Act New HSA/HDHP limits from IRS / summary from Groom Law Group Medigap Update from America's Health Insurance Plans Patients rank our Massachusetts hospitals Take that! A Plan participant fights back against subrogation More rules for Massachusetts Health Care Wellness programs. What the federal agencies require Physicals and electronic scans reimbursable from Flex-accounts Listing of mandates / state by state EEOC allows retiree plans to drop coverage at 65 IRS guides S-Corp owners on how to deduct health insurance PAY AND BENEFITS IRS Pub. 957 (for reporting special wages to SSA) Massachusetts new CORI rules Dodd Frank Conference reports (Mercer) Dodd-Frank summary / Proskauer Dodd-Frank summary / Price Waterhouse MA Unemployment insurance: Monica Halas FDIC guidelines on incentive pay Compensation disclosure for govt. contractors MA revised ID theft regulations MA supreme Ct. takes tough approach to vacation pay MA DUA requires employers to give new information kit to terminated employees New IRS Publication 15 updated for ARRA Trade adjustment act enhanced -- from the WSJ (subscription) MA DUA encourages work-sharing instead of layoffs Fed. Ct. upholds required arbitration of racial discrimination complaint MA Bill filed to prohibit non-competes: Foley reports Mass transit relief in the stimulus bill: Sibson consults Welfare plan tidbits: ADA / bicycle commuting / Michelle's law: JP Morgan Stimulus odds and ends, from Littler What you need to do for FMLA by 1/16/09 (Gray Plant and Moody guidance) Deloitte analyzes the new FMLA regulations Full text: New FMLA Regulations Treble damages are now mandatory in MA for overtime violations Paying your Nanny. Payroll tips from Kiplinger. Independent contractor issues in Massachusetts. Morse-Barnes analysis MA Atty General draft advisory on independent contractor status H-1B Visa enforcement. DOL cracks down State payroll tax withholding for multi-state operations Trade-in early SSA payments to get a better pension (Forbes) New Hampshire employment and the new Civil Union law The unrealistic W-4, and IRS "lock in" letter procedures New DHS safe harbor regs if you get a "no match" letter Fringe benefit reporting summary Withholding from supplemental wages. Littler explains RETIREMENT AND SAVINGS PLANS Tax Court and anatamy of a disqualified plan Allocating savings from revenue sharing: F. Reish white paper Fee disclosure Regulations: F. Reish analysis Pru analysis: endangered multiemployer plans Pru checklist: ERISA DB, DC and 403(b) plans Pru checklist: 457(b), governmental, and non-ERISA church and 403(b) plans DOL new 403(b) site PBGC's new reportable event rules Amendments required for 2009 plan year: ASPA guidance Company Intranets should include actuarial information: Pillsbury Cash balance plans: Morgan Lewis on whipsaw elimination and PPA IRS Notice 2009-82 / 2009 special rules for 401(a)(9) relief IRS Notice 2009-65 / automatic enrollment sample amendments DB funding proposals in Congress/ Am Benefits Council Link to IRS guidance -- Jan. through June, 2009 403(b) filing relief from DOL IRS confusion for beneficiary rollovers An update on E-Fast, from Sungard Annual Funding Notice Reminder American Benefits Council: Concern about "Conflicted Investment Advice" proposal Towers Perrin monthly roundup / pending legislation and reg. proposals IRS proposes 403(b) language and determination procedure From EBSA: the defined benefit funding status notice IRS guidance on 401(a)(9) reprieve for 2009 New PBGC Section 4010 reporting rules for underfunded plans E-FAST 2 filing procedures from Sungard Morgan Lewis discusses a 2008 IRS ruling for ESOP distributions link to IRS TAM 200841042 From the Pru: 403(b) sponsors should get ready for 5500 requirements PPA Corrections bill includes substantive changes (Groom Law group) Automatic enrollment tips from IRS and DOL PPA Disclosure Obligations and Penalties: Sutherland summarizes DOL regulations AON's year end check-up Sungard explains final 415 regulation amendment procedure IRS extends 403(b) document deadline IRS explains the 403(b) regs (on YouTube) Distribution notices must encourage rollovers: proposed IRS regs A summary of annual notice requirements from Alston & Bird A fiduciary's revenue sharing duties: Fred Reish summarizes DOL position Age-weighted plans made simple: BDS Actuarial Services explains IRS summarizes the new Self-Correction procedure DOL proposed fee disclosure rules explained by Kelly, Hannaford & Battles A great summary from Datair of amendment deadlines since GUST MA WILL tax unincorporated owners and partners on 401(k) IRS "Grab Bag" of Notice 2008-30/ Segal explains PBGC 4010 reporting (for big liability plans)/ from JP Morgan 1st Circuit rules for Gillette: HR goof on benefit estimate not a fiduciary breach More info from DOL on QDIA's Pregnancy Discrimination Act. Is pre-'78 past service credit required? More proposed accounting changes. CFO.com explanation A new analysis of 403(b) regulations from the Groom Law Group QACA, EACA and ACA explained by McKay Hochman with chart New IRS wash sale rule. Applicable to IRAs and other accounts PPA updates from the IRS: Notice 2008-30 Collecting late contributions. DOL Field Assistance Bulletin (full text) The Supreme Court rules for LaRue When misrepresentation overrules plan terms IRS Employee Plans Winter Newsletter Proposed penalty rules for ERISA non-disclosure More time before required diversification of public company stocks Be careful with midyear changes to 401(k) safe harbor plans IRS sample notice for 401(k) automatic enrollment Watson Wyatt's take on new DB lump sum rules Segal analyzes DOL qualjfied default investment rules Pillsbury sums up the DOL default investment regulations EXECUTIVES Notice 2010-6: correcting 409A document failures Repricing underwater options: Janich Law Group MA AG FOCUS: NONPROFIT EXECUTIVE COMPENSATION Practical 409A / Faegre & Benson IRS 990 guidance for executive compensation 1st Circuit defers to employers when they determine forfeitures for "cause." Additional IRS relief for 409A errors/ from Deloitte Cook's summary of TARP restrictions on executive pay Sharing the "equity" in LLCs: from the Journal of Employee Ownership Notice 2008-42: More about IRC 101(j), split dollar, and allowed changes IRS delays effective date of new 162(m) policy in Rev Rul 2008-13 The year in review. Frederic W. Cook & Co., Inc. New IRS Form 8925 for employer-owned life insurance An older primer about deferred compensation: worth rereading IRS' first try at a 409A correction program. Notice 2007-100 409A final regs: Morgan Lewis explains Cook's survey of top 250 LTI grant practices Option backdating fully analyzed in NY CPA Journal It's official! IRS grants full 409A extension MA taxation of executives Directive 03-12 Interpretation of 03-12: State tax notes: Dubitzky and McLaughlin Dotson 2009 ATB decision (stock options) MA PUBLIC PLANS PERAC Report (2009) on Ch. 32 pension system MA budget cuts back on funding the public plan (see Sec. 23) Report (2008) on OPEB liabilities DOR technical assistance memo describing OPEB Amy Moynihan Research Paper on changing public plans Pioneer study on Public employee health plans PERAC annual reports Is it possible to change Ch. 32 plans? A reporter from Newburyport gets it right University of Chicago study / all state plans RI overhauls its public pensions in the new budget (Click here for "old" news and analysis) |
| THEWORKPLACE.BIZ ERISA, Employee Benefits and Executive Compensation (for lawyers and human resource professionals) ____________________________________________________ George L. Chimento |
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| Other Headlines latest IRS guidance (thru 11/2010) Correcting scrivener's error / Roy Harmon's take Long-shot chance for FICA severance recovery: McGuire Woods explains Boilerplate in broker IRA could result in prohibited transaction More than 1 billion saved. Court excuses drafting error in Verizon plan Pending relief for "last men" in multiemployer plan withdrawals "To do" before 2010 - Morgan Lewis PPA amendments: from Littler PPA amendent deadlines: from Robinson and Cole FBAR reporting changes: resource page for the June 30 filing Employer-owned life insurance: AALU guidance: IRS Notice 2009-48 IRS Spring Newsletter/ discontinuing safe harbor non-elective feature Investment advice regulations deferred to Nov. 18, 2009 The new I-9. A reminder from Uncle Sam to use it after April 2 Automatic enrollment final regulations from IRS |