EBIA Weekly Newsletter

What Are the Rules for 401(k) Make-Up Elective Deferrals Under USERRA?

   April 13, 2017

QUESTION: We have several employees who recently returned to their jobs after being on military leave. In addition to making elective deferrals for the current year to our 401(k) plan, some are asking how they can make additional deferrals for the time they were on leave. Can you review for us the USERRA rules for … Read More

DOL Releases Annual Report to Congress on Self-Insured Health Plans

   April 6, 2017

Report to Congress: Annual Report on Self-Insured Group Health Plans (Mar. 2017); Appendix A, Group Health Plans Report: Abstract of 2014 Form 5500 Annual Reports Reflecting Statistical Year Filings (Sept. 2016, v. 1.0); Appendix B, Self-Insured Health Benefit Plans 2017: Based on Filings Through Statistical Year 2014 (Feb. 8, 2017) Report Read More

Just in Time: Applicability Date for Fiduciary Rule and Related Exemptions Extended to June 9, 2017; Some Exemption Requirements Delayed Until 2018

   April 6, 2017

Definition of the Term “Fiduciary”; Conflict of Interest Rule – Retirement Investment Advice; Best Interest Contract Exemption (Prohibited Transaction Exemption 2016-01); and others; 82 Fed. Reg. __ (Apr. 7, 2017); DOL News Release 17-0293-NAT (Apr. 4, 2017) Final Regulation News Release The DOL has finalized a 60-day extension of the applicability … Read More