New Rules Defining Dependents Will Impact Employee Benefits
Steven J. Friedman and Michelle P. Thomas of Littler Mendelson, P.C.
Congress recently passed the Working Families Tax Relief Act of 2004 (?WFTRA?). This new law amended the definition of dependent found in Section 152 of the Internal Revenue Code. The law takes effect for tax years beginning on or after January 1, 2005.
Pension and Welfare Brief: Can the Retiree Health Benefits Provided by Your Employer Be Cut?
United States Department of Labor-Office of the Solicitor
This guide answer commonly asked questions about employee health benefits including the circumstances under which a company can reduce or terminate benefits.
Disclosure Requirements for Plans Subject to Erisa and Sec Rules
Pillsbury Winthrop Shaw Pittman LLP
This summary discusses how to comply with ERISA and SEC disclosure requirements for a 401(k) plan that includes an.
Information Needs for Dividing Retirement Benefits
Robert Rosenthal P.C.
Copy of decree or document dividing retirement benefit when entered. (Drafts may be helpful.) Name, date of birth.
How to Obtain Employee Benefit Documents from the Labor Department
United States Department of Labor-Office of the Solicitor
This guide describes the employee benefit plan documents and other materials available from the public disclosure room.
Employer Health Plans May Reimburse Employees for Purchases of Over-the-Counter Drugs
Timothy D. S. Goodman of Dorsey & Whitney LLP
In a significant development, the Internal Revenue Service has issued new guidance in a Revenue Ruling permitting health flexible spending accounts to reimburse participants for the cost of over-the-counter drugs, such as aspirin, antacids, and allergy medicines. Because many health plans are about to send out annual enrollment materials, employers will want to analyze this new guidance now.
Employee Benefits Alert, December 1998
Warner Norcross & Judd LLP
This alert contain articles covering the following: Do You Want to Eliminate 401(k) Plan Testing?; New Cafeteria Plan Rules Delayed; DOL Elevates Scrutiny of 401(k) Fees to Higher Level; Tight Deadline for Reconstructive Surgery Notice and; Automatic 401(k) Contributions Approved by the IRS.
Employee Benefits Regulatory Update
Saul Ewing LLP
The Internal Revenue Service, the Department of Labor and the Department of Health and Human Services have issued r.
Model Benefit Plan/Compensation Practice Exclusion Provision
Paul, Hastings, Janofsky & Walker LLP
Our firm has developed a model provision designed to exclude contingent workers from benefit plans and other compe.
How To File A Claim For Your Benefits
General Services Administration, General Counsel Office
Publication from the General Services Administration Consumer Information Center which outlines the steps consumers may take to file a claim under the Employee Retirement Income Security Act of 1974 and what to do if they are denied benefits.
General Motors Can Modify Or Terminate Medical Benefits For 84,000 Retirees
Ford & Harrison LLP
In a dramatic departure from prior decisions, the United States Court of Appeals for the Sixth Circuit, sitting en .
DOL Issues Proposed Summary Plan Description Regulations
Rosenman & Colin LLP
In September, the DOL issued proposed regulations regarding Summary Plan Descriptions ("SPDs"). .
Taxpayer Relief Act of 1997: Highlights
Rosenman & Colin LLP
Reporting Requirements Eased Effective August 5, 1997, TRA '97 eliminates the requirement that qualified pen.
Retiree Medical Redux
Littler Mendelson, P.C.
This article discusses the mounting problems of providing retiree medical benefits for quickly aging population.
New Federal Law Mandates Coverage for Some Mastectomy-Related Surgery
Rosenman & Colin LLP
As you may be aware, late this year, Congress enacted the Women's Health and Cancer Rights Act which requires hea.
The SPD--Does Yours Make the Grade?
Gallivan, White & Boyd, P.A.
The importance of an accurate, up-to-date and comprehensive summary plan description (SPD) cannot be emphasized en.
SIMPLE--(Savings Incentive Match Plan for Employees of Small Employers)
United States Department of Labor-Office of the Solicitor
This guide prepared by the Pension and Welfare Benefits Administration gives an overview of the rules associated with SIMPLE plans and answers commonly asked questions.
Avoiding or Winning Employee Benefit Plan Lawsuits
David F. Crutcher of Thelen LLP
Class action attorneys have discovered employee benefit plans. Company officials with responsibility for a plan are fair game for plaintiff's lawyers. Employers and fiduciaries should take steps to minimize the risk of liability, and a good first step is a fiduciary liability review.
Do You Really Save Money Using a "Prototype" Retirement Plan?
Vernon P. Saper of Warner Norcross & Judd LLP
This article reviews the different types of retirement plans that are available as well as summarizes the advantages and disadvantages of each.