Nonprofit Organizations and Benefit Plans
03.6.2020 |
Jonathan H. Nason
“Employer securities” in retirement plans have been the source of a significant amount of litigation under the Employee Retirement Income Security Act of 1974, as…
02.26.2020 |
C. Logan Hinkle
Most blog entries focus on new developments or recent legislation. This one’s a bit different. Its subject matter, fiduciary responsibility, is as old as ERISA…
02.21.2020 |
Debra Lee Mackey
A December 27, 2019 post to this blog by Jon Nason provided an overview of the many changes affecting retirement plans made by the SECURE…
01.8.2020 |
Debra Lee Mackey
In the summer of 2019, I wrote a short blog on the death of the PCORI fee -- Ding, Dong, the PCORI Fee is Dead!. …
12.27.2019 |
Jonathan H. Nason
On December 20, 2019, President Trump signed the Further Consolidated Appropriations Act, 2020 (the “Appropriations Act”) that includes the “Setting Every Community Up for Retirement…
12.16.2019 |
Debra Lee Mackey
Since 2015, employers and health insurers have been required to report health plan coverage information to the IRS and to individuals. Why? The information is…
09.30.2019 |
Debra Lee Mackey
The Treasury Department and the Internal Revenue Service (collectively referred to hereafter as “IRS”) on September 23, 2019 published the final regulations on hardship distributions,…
07.24.2019 |
Jonathan H. Nason
On July 17, 2019, the Internal Revenue Service (the “IRS”) released Notice 2019-45 which expands the list of permissible preventive care benefits for high deductible…
07.11.2019 |
C. Logan Hinkle
On June 13, the Departments of Labor, Treasury and Health and Human Services jointly released final regulations dealing with health reimbursement accounts (“HRAs”). These regulations…
05.15.2019 |
Jonathan H. Nason
On April 29, 2019, the United States Department of Labor (the “DOL”) released a policy statement providing transitional relief from the potential adverse consequences arising…
