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The Internal Revenue Service ("IRS") has issued two pieces of guidance that provide relief to retirement plan sponsors and administrators from the penalties that may be assessed under the Internal Revenue Code (the "Code") for delinquent Forms 5500 filings. Plans that...
The IRS has issued additional guidance (i.e., Notice 2014-19) regarding the impact that the U.S. Supreme Court's United States v. Windsor decision will have on tax-qualified retirement plans. In Windsor, the Court upheld a lower court's determination that Section 3 of...
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On March 11, 2014, the U.S. Department of Labor (the "DOL") issued its long-anticipated proposal concerning a separate roadmap or guide (the "Guide") that would need to be included with a covered service provider's initial fee disclosures (the "Fee Disclosure")...
The IRS has released the 2014 inflation-adjusted maximums for certain employee welfare benefit plans and the dollar amounts used for certain discrimination tests. For the definition of "highly compensated employee", which is used in several welfare plan discrimination...
It gives me great pleasure to acknowledge and congratulate our 2013 New England Super Lawyers in Employee Benefits/ERISA: John Keegan, Russ Gaudreau and Marcia Wagner. I would also like to congratulate our 2013 Super Lawyer in Employment and Labor, David Gabor! The...
The Department of Labor, in Field Assistance Bulletin ("FAB") No. 2013-02[1] released July 22, 2013, has provided plan sponsors and their service providers with flexibility on when they need to give participants in participant-directed individual account plans (e.g.,...
View Printable PDF I. Introduction – Plan Fiduciaries and Tactical Asset Allocation Looking for ways to stabilize returns and manage downside risk, plan sponsor and investment advisor interest in Tactical Asset Allocation (“TAA”) strategies has increased. This was...
President Obama signed the Affordable Care Act into law on March 23, 2010. Many of its requirements became effective at various times over the last three years: Making health care coverage available to children of plan participants until they reach age 26. Eliminating...