Regulatory Archives - Page 4 of 13

Dependent Care Accounts and the Taxation of Carryover Amounts

Anne Newhouse

23 Jun 202121 Jun 2021

Beginning in March of 2020, the Internal Revenue Service (IRS) released several pieces of guidance to lessen the impact of COVID-19 on employees who have flexible spending accounts (FSAs) and dependent care assistance program (DCAP) accounts and were unable to use the […]

American Rescue Plan Act (ARPA) Coronavirus (COVID-19) Employee Benefits Health Care Multiemployer Regulatory U.S.

How Do Multiemployer Plans Claim COBRA Premium Assistance Credit?

Jenny Gartman, CEBS

09 Jun 202108 Jun 2021

The Internal Revenue Service (IRS) has issued Notice 2021-31 which provides guidance for multiemployer plans and plan administrators regarding the new credit available to them for providing continuation health coverage to certain individuals under COBRA. We summarized the COBRA changes under American […]

Employee Benefits ERISA Investments Multiemployer Regulatory Retirement U.S.

Know Your Plan Custodian: What Does a Benefits Plan Custodian Do?

Kathy Bergstrom, CEBS

24 May 202120 May 2021

As the safekeeper of plan assets, custodians are among the service providers that multiemployer benefit plan trustees have a fiduciary duty to monitor. Yet plan custodians are not discussed as often as other service providers—especially those referred to as the A-Team: the […]

401(k) Plans Defined Contribution (DC) Plans Employee Benefits Financial Wellness Regulatory Retirement U.S.

SECURE Act Guidance: What DC Plan Sponsors Need to Know

Kathy Bergstrom, CEBS

10 May 202110 May 2021

Federal agencies, including the Internal Revenue Service (IRS) and Department of Labor (DOL), have been busy issuing guidance on some of the more complex provisions of the Setting Every Community Up for Retirement Enhancement (SECURE) Act since it was signed into law […]

American Rescue Plan Act (ARPA) Defined Benefit (DB) Plans Employee Benefits Multiemployer PBGC Pensions Regulatory Retirement U.S.

Three Key Takeaways: What ARPA Means for Green Zone Pension Plans

Jenny Gartman, CEBS

29 Apr 202128 Apr 2021

It was big news back in March when the American Rescue Plan Act of 2021 (ARPA) was enacted to provide grants, called “special financial assistance,” to boost the solvency of eligible critical and declining status or insolvent plans under the Pension Benefit […]

American Rescue Plan Act (ARPA) Coronavirus (COVID-19) Employee Benefits Health Care Human Resources (HR) Legislative Regulatory U.S.

American Rescue Plan Act of 2021 and COBRA Subsidies

Anne Newhouse

25 Mar 202119 Apr 2021

The American Rescue Plan Act of 2021 (ARPA) passed by Congress and signed by President Biden on March 11, 2021 contains various employee benefits provisions, including premium assistance for participants of group health plans through the Consolidated Omnibus Budget Reconciliation Act of […]

Communication DOL Employee Benefits Regulatory Retirement

Electronic Delivery of Retirement Plan Notices Could Become Easier

Lois Gleason, CEBS

18 Nov 201914 Nov 2019

In October 2019, the U.S. Department of Labor (DOL) published proposed regulations regarding default electronic disclosures by retirement plans under the Employee Retirement Income Security Act of 1974 (ERISA). The proposed rules offer a look at what the DOL is thinking of […]

401(k) Plans Defined Contribution (DC) Plans Employee Benefits Regulatory Retirement

401(k) Hardship Withdrawals: No More Six-Month Contribution Suspensions

Lois Gleason, CEBS

24 Oct 201922 Oct 2019

In September 2019, the Internal Revenue Service (IRS) and Department of Treasury issued final regulations easing restrictions on hardship distributions from defined contribution retirement plans. While there were a number of important changes in the regulations, this blog focuses on changes regarding […]

Defined Benefit (DB) Plans Employee Benefits MPRA Multiemployer Pensions Regulatory Retirement

Multiemployer Pension Reform Update

Jenny Gartman, CEBS

23 Apr 201926 Jul 2019

Wondering about the latest multiemployer pension reform updates? You can always check the International Foundation Multiemployer Pension Reform Act (MPRA) page for updates, but here are four things I have on my radar—including the very latest on the Butch Lewis Act. 1. […]

Affordable Care Act (ACA) Compliance Employee Benefits Health Care Human Resources (HR) Regulatory

ACA Update: Next Steps for Employers

Jenny Gartman, CEBS

07 Jan 201907 Jan 2019

What You Need to Know On Friday, December 14, 2018 a judge in the Northern District of Texas issued an opinion that the individual mandate in the Affordable Care Act (ACA) is unconstitutional and that, as a result, the entire ACA is […]