What Health Coverage Must Be Offered to Avoid or Minimize Employer Shared Responsibility Penalty Exposure?
QUESTION: We are an employer subject to Code § 4980H. In order to avoid employer shared responsibility penalties, what health …
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Who Must Receive SPDs for ERISA Health and Welfare Plans?
QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must …
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 …
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FASB Urged to Strengthen Disclosure Rules for Banks’ Credit Risk Transfers
A former senior U.S. bank supervisor has sounded the alarm on the lack of transparency in U.S. banks’ reporting of …
Louisiana Issues Guidance on Use Tax on Vehicles Registered by New Residents
The Louisiana Department of Revenue has issued guidance on the calculation of use tax on vehicles registered by new residents. …
DC Circuit: IRS Can Assess Sec. 6038(b) Penalties
The IRS has the statutory authority to assess penalties for failing to report control of foreign businesses, the DC Circuit …