Nonprofit Organizations and Benefit Plans
03.31.2021 |
Jeffrey T. Allen
C. Logan Hinkle
Christian W. Borek
On March 11, 2021, President Biden signed into law the American Rescue Plan Act (“ARPA”). The ARPA mandated several important changes for both employers and…
04.23.2020
In response to the COVID-19 pandemic, the Internal Revenue Service and the Pension Benefit Guaranty Corporation extended many deadlines for retirement plans, discussed below. Remedial…
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
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
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
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
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…