Will an SPD Posted on Our Company’s Intranet Satisfy ERISA’s Requirement That SPDs Be Delivered to Participants?

QUESTION: We would like to post the SPD for our company’s health and welfare plan on the…

2022 Required Amendments List Includes No Changes in Qualification Requirements

The IRS has issued its 2022 Required Amendments List (RA List) for individually designed qualified retirement…

DOL Proposes to Amend Its Voluntary Fiduciary Correction Program to Permit Self-Correction of Failures to Timely Transmit Contributions and Loan Repayments

The Department of Labor’s Employee Benefits Security Administration (EBSA) maintains and enforces a Voluntary Fiduciary Correction…

DOL Final Regulations Authorize Plan Fiduciaries to Consider Climate Change and Other ESG Factors When Making Investment Decisions

Final Rule: Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights, 29 CFR Part…

Court Sets Aside HHS Interpretation That ACA Section 1557 Prohibits Discrimination on the Basis of Sexual Orientation or Gender Identity

Neese v. Becerra, 2022 WL 16902425 (N.D. Tex. 2022) In a class action lawsuit brought by two medical…

What’s the Status of the 2007 Proposed Cafeteria Plan Regulations?

QUESTION: We know that the IRS issued proposed cafeteria plan regulations in 2007. What is the status…

Getting Started The Tax Technology Transformation

According to the Thomson Reuters 2022 State of the Corporate Tax Department report, almost two-thirds of…

OCR Cybersecurity Newsletter Focuses on Security Incident Procedures

October 2022 OCR Cybersecurity Newsletter: HIPAA Security Rule Security Incident Procedures (Oct. 25, 2022) Available at https://www.hhs.gov/hipaa/for-professionals/security/guidance/cybersecurity-newsletter-october-2022/index.html…

IRS Releases 2023 Versions of HSA Reporting Form and Instructions

Form 5498-SA (HSA, Archer MSA, or Medicare Advantage MSA Information) (2023); Instructions for Forms 1099-SA and…

Who Pays for Health Coverage During FMLA Leave?

QUESTION: Does our company have to pay for employees’ health coverage while they are on FMLA leave?…