ERISA Ruling Highlights Importance of Detailed Denial Notices Doe v. Deloitte LLP Grp. Ins. Plan, 2025 WL 586670 (S.D.N.Y. 2025) A participant in an employer sponsored health plan …
What Self-Correction Options Are Available for 401(k) Plan Fiduciary Mistakes? QUESTION: We understand that the DOL has added a self-correction component under the Voluntary Fiduciary Correction (VFC) Program. What errors …
IRS Provides Guidance on Alternative Manner of ACA Reporting Notice 2025-15 The IRS has released Notice 2025-15, which provides guidance on the Paperwork Burden Reduction Act provisions on how …
Can Employees Change Health FSA Elections Midyear If They Are Prevented From Receiving Medical Care That They Anticipated When Elections Were Made? QUESTION: I administer our company’s health FSA, and employees often ask me if they can reduce their contributions because something …
May We Terminate COBRA Coverage If a Qualified Beneficiary Pays Less Than the Full Premium Amount? QUESTION: Once a timely COBRA election and initial premium payment have been made, our employer-sponsored group health plan automatically terminates …
Can Our DCAP Reimburse Application Fees, Deposits, and Similar Expenses? QUESTION: A DCAP participant has asked to be reimbursed for an application fee paid to a day-care center. Can our …
AICPA, NASBA Propose Alternative Path to CPA Licensure, Seek Industry Input In a bid to increase flexibility for aspiring accountants while maintaining public protection standards, the American Institute of Certified Public …
Despite Passing Tax Bill, House Dems, Reps Disagree on Path Forward While the bipartisan tax bill awaits action in the Senate, two House committees held hearings last week debating the merits …
PCAOB Investor Advisory Group Seeks Public Nominations for Best Critical Audit Matters The Public Company Accounting Oversight Board’s (PCAOB) Investor Advisory Group (IAG) is formally seeking the public’s nominations for the “most …