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The IRS has issued Notice 2018-88 to provide guidance on its proposed Health Reimbursement Account ("HRA") regulations and their application to two Internal Revenue Code requirements: the Affordable Care Act ("ACA") employer mandate penalties (i.e., Code Section...
The IRS has released the 2019 inflation-adjusted limits for certain employee welfare benefit plans and the dollar amounts used for certain discrimination tests. Health FSAs. The limit for employee salary reduction contributions for health flexible spending account...
A federal district court, in Browett v. City of Reno, has determined that a plaintiff's claim of discriminatory interference under the Family and Medical Leave Act ("FMLA") could be based on his employer's failure to promote him after he had complained about not being...
On November 7, 2018, the Department of Labor (“DOL”) issued a news release inviting public comment on a proposed exemption related to the consolidation of small retirement savings accounts in 401(k) plans and IRAs when workers change jobs. The DOL indicated that the...
Massachusetts has sent emails to many employers in the state, informing them that they are responsible for completing the new Health Insurance Responsibility Disclosure ("HIRD") form by the end of November. The HIRD form is a new annual state reporting requirement in...
The Internal Revenue Service announced cost-of-living adjustments affecting certain dollar limitations for pension plans and other retirement-related limitations for 2019, as detailed in Notice 2018-83. Please click here for a chart that details the 2019 retirement...
HHS, DOL and IRS (the "Agencies") have jointly issued proposed regulations intended to expand the use of health reimbursement arrangements ("HRAs") by employers. Background. HRAs are employer-funded, account-based group health plans that reimburse up to a...
New Associations - Katherine Brustowicz, Massachusetts Lawyers Weekly, October 25, 2018
The Sixth Circuit Court of Appeals, in Vest v. Resolute FP US Inc., has affirmed a district court's decision to dismiss a breach of fiduciary duty claim based on a sponsoring employer's failure to disclose information about conversion rights, because the plaintiff's...
The Department of Labor ("DOL") issued a proposed regulation in response to President Trump's August 31, 2018 Executive Order to remove regulatory burdens faced by multiple employer pension plans ("MEPs"). While there are generally four types of MEPs, the proposal...