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Category Archives: Plan Administration

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Department of Labor Proposes New Fiduciary Rules: Expanding the Definition of Fiduciary

Posted in Plan Administration, Retirement Plans

Yesterday the Department of Labor issued a number of proposed rules related to retirement plans, conflict of interest, providing investment advice and the definition of “fiduciary.”  Since the original proposed rule was submitted, back in 2010, there has been extensive debate over the impact of the proposed rule, who it might affect and whether it… Continue Reading

Is it a Perk or a Plan? Big “B” or Little “b”

Posted in Plan Administration, Retirement Plans, Welfare Plans

Earlier this week, Starbucks announced that it is expanding its tuition reimbursement program to include more employees.  One article I read actually referred to as it as a “tuition plan.”  I don’t pretend to understand the details of their arrangement, but in discussing the concept with another attorney, it reminded me that there can sometimes… Continue Reading

When the Intranet is Not Enough: Rules for Electronic Disclosure of Plan Documents

Posted in Court Cases, Plan Administration, Retirement Plans, Welfare Plans

It seems that everyone has a smart phone or a tablet and I can’t think of anyone I know who does not have internet access at home.  Consequently, plan sponsors ask all the time if they can just e-mail plan documents to employees to satisfy the notice requirements, or maybe just post new plan documents… Continue Reading

Finding a Needle in a Stack of Needles: DOL Makes Hay on Bad Plans

Posted in Plan Administration, Retirement Plans, Welfare Plans

The DOL fiscal year facts sheet for 2014 has some real interesting (and scary) facts.  The DOL claims that the Employee Benefits Security Administration (EBSA) oversees the administration of 684,000 retirement plans, 2.4 million health plans and probably as many other welfare plans like disability and life insurance plans.  That’s a lot of benefit plans. … Continue Reading

New FMLA Rules Recognize Celebration Rule: Managing Benefits

Posted in Plan Administration, Retirement Plans, Welfare Plans

Although the Family and Medical Leave Act of 1993 (“FMLA”) is not something I usually address, the DOL final regulations issued last week did address an issue I have previously written about and that is recognition of same-sex spouses.  The FMLA generally provides that eligible employees can take leaves of absence for certain family- and… Continue Reading

Medical Premium Reimbursement: Limited Relief for Some Employers

Posted in Plan Administration, Welfare Plans

Back in November of 2014, the DOL issued FAQ Part 22, which directly addresses some recent efforts by employers to reimburse employees for participation in the exchange through Code Section 105, or through some type of other arrangement.  The gist of the FAQs, consistent with Notice 2013-54, was that employers could not offer employees cash… Continue Reading

IRS Releases “Final” Versions and Instructions for Forms 1094 and 1095: Start Collecting Data

Posted in Plan Administration, Welfare Plans

At last, the forms are upon us.  Last week, the IRS issued its “final” versions of the forms 1094-B, 1094-C, 1095-B and 1095-C along with instructions for the “B” forms and instructions for the “C” forms.  The good news is that the forms are pretty much the same.  What has changed is that the instructions… Continue Reading

Benefits for “Domestic Partners”: What Does Your Plan Actually Say?

Posted in Plan Administration, Retirement Plans, Welfare Plans

Recently I was working with a client updating some of the plan documents and we ran into an interesting issue.  The plan provides for eligibility for same-sex partners under a provision defining them as “domestic partners.”  The plan sponsor asked “since all of our employees reside in a state that recognizes same-sex marriage, do we… Continue Reading

Why Keep Track of Dependents? Wrongful Termination Case and the Ex-Spouse

Posted in Court Cases, Plan Administration, Retirement Plans, Welfare Plans

In the past I have written about the importance of doing regular “dependent eligibility audits” and litigation over payment of retirement benefits to spouses, ex-spouses and other beneficiaries.  But every once in a while, a case comes to my attention that reminds me that one of the hardest parts of maintaining benefit plans is that… Continue Reading

Supreme Court Says Health Benefits Don’t Vest: Contract Principle Apply

Posted in Court Cases, Plan Administration, Welfare Plans

For some time, there has been a question about whether health benefits “vest” under a collective bargaining agreement.   Since neither ERISA nor the National Labor Relations Act actually requires employers to provide health-care benefits, employees typically bargain for health benefits that are then memorialized in a collective bargaining agreement.  Over the course of time, employers… Continue Reading

Employer Offering Coverage: The Multiemployer Plan Problem

Posted in Plan Administration, Welfare Plans

As we move in to the first phase of ACA compliance, a number of employers have been asking me about unionized employees and how they can know whether the employees are “offered” coverage (as required to avoid penalties) when coverage is provided through a multiemployer plan to which the employer contributes.   The concern is that… Continue Reading

Proposed Multiemployer Pension Reform: Don’t Count Your Chickens Before they Pass

Posted in Plan Administration, Retirement Plans, Withdrawal Liability

Employers participating in multiemployer pension plans are in a constant state of hope that some relief is coming from Congress that will reduce or eliminate unfunded liability and do away with withdrawal liability.  So something like Klein -Miller provision in the budget passed by the House of Representatives last night gets some real attention.  Media… Continue Reading

Investment Policy Statements in Retirement Plans: Are They Plan Documents?

Posted in Court Cases, Plan Administration, Retirement Plans

In prior posts, I have discussed the importance of having up-to-date investment policy statements.  Not only are they a good proof of diligence on the part of fiduciaries (assuming they are followed) but they also serve as a sort of check list to verify that appropriate investment options are being offered.  But are they plan… Continue Reading

Can I Have A “Skinny” Plan? ACA and the Minimum Value Plan

Posted in Plan Administration, Welfare Plans

No question that employers have been struggling with how to satisfy the ACA requirements of offering coverage while still avoiding what is perceived to be a heavy burned financially of offering full coverage.  Some employers in this situation have considered offering a new type of plan to full-time employees, called a “minimum value” plan.  From… Continue Reading

Thoughts Post-Election: Don’t Count on Changes to the ACA Until They Actually Happen

Posted in Plan Administration, Retirement Plans, Welfare Plans

As soon as the mid-term races were called, I started to get e-mails from people wondering about the potential impact the change to a Republican controlled Congress would have on ACA compliance.  My general response: don’t expect any immediate relief or changes and keep on working toward compliance.  Changes in the law might eventually come,… Continue Reading