With more than 40 years of overall experience in welfare benefit plan design, financing and compliance, Mr. Fowler has spent the last 21 years in private law practice on employee benefit matters, preceded by nine years in welfare plan consulting providing services to large corporate clients, law firms, public agencies, and tax-exempt organizations, and 11 years in group insurance sales, account management, and product development for New York Life.
While in private practice Mr. Fowler provides legal/technical support to large employers, public agencies and regional insurance brokers with regard to welfare plan benefits, cafeteria plans, communications, and compliance and other legislation affecting welfare plans such as Health Care Reform Law, COBRA, ERISA, FMLA and HIPAA. He also sits as trust counsel for various welfare plan trusts, both public and private.
For much of the period immediately preceding his entry into private practice, Mr. Fowler was a senior manager at Price Waterhouse where his duties included management and promotion of the welfare plan consulting practice on a nationwide basis with the Employee Benefits Practice unit of the firm's tax department. He is a frequent speaker on employee benefit matters.
To view Mr. Fowler's ERISA website, please visit http://www.KutakRock.com/ERISA/Fowler .
• Document preparation and technical support for ERISA plans, Cafeteria, Flex, HRA and 105(h) plans, COBRA, FMLA, etc., including plan documents, summary plan descriptions and wrap- around documents.
• HIPAA Compliance including preparation of policies and procedures for compliance with Privacy Rules and HIPAA Security Rules.
• Representation on IRS/DOL late filings, prohibited transaction exemption filings, and other welfare plan compliance matters.
April 25, 2013 DOL Guidance on Target Date Funds
April 2, 2013 New DOL Guidance Impacting Defined Benefit Plans
March 28, 2013 HIPAA Breach Allegation Successfully Resolved
Several attorneys from Kutak Rock's Omaha office helped an insurance agency resolve allegations involving personal health information and Health Insurance Portability and Accountability Act (HIPPA) security standards.
March 7, 2013 Deadline To Pay Last Year's Compensation
February 20, 2013 HIPAA's Final Rule: The Impact on Covered Entities, Business Associates and Subcontractors
On January 25, 2013, the U.S. Department of Health and Human Services (DHHS) published its final privacy and security regulations (the Final Rule) under the Health Insurance Portability and Accountability Act of 1996 (HIPAA).
March 16, 2012 Kraft Foods Settles ERISA Fiduciary Suit for $9.5M
After five years of drawn-out litigation, the ERISA class action lawsuit, George v. Kraft Foods Global, Inc., recently settled for a total of $9.5 million.
February 13, 2012 CMS Creditable Coverage Disclosure Deadline February 29
February 6, 2012 Disclosure Requirements for Retirement Plans Begin
November 25, 2011 Benefits Group Publishes Fall 2011 Newsletter The Employee Benefits and Executive Compensation Group has published the Fall 2011 edition of Employee Benefits News.
August 1, 2011 New York Expands New Hire Reporting Requirements
Effective July 15, 2011, New York's new hire reporting requirements now require employers to provide additional information concerning dependent health insurance coverage provided to New York employees.
August 15, 2014 Defined Benefit Plan Sponsors Must Take Immediate Action Last Friday, the President signed the Highway and Transportation Funding Act of 2014 (HATFA) into law. HATFA extends the interest rate smoothing provisions applicable to defined benefit pension plans that were originally found in the Moving Ahead for Progress in the 21st Century Act of 2012 (MAP 21). HATFA requires non-governmental sponsors of single- and multiple-employer defined benefit pension plans to take immediate action.
July 31, 2014 IRS Provides Additional Information on 409A Audit Initiative; Other 409A Matters In May, the IRS announced that it had launched an audit initiative to gauge compliance with the rules for nonqualified deferred compensation arrangements under Internal Revenue Code Section 409A. Yesterday, we participated in a national conference with the IRS where IRS agents provided their unofficial opinions regarding the focus and applicability of the Initiative as well as other relevant matters under Code Section 409A. To learn what we learned, please read our client alert.
July 1, 2014 Supreme Court Limits Reach of Contraceptive Mandate
On June 30, 2014, the Supreme Court ruled that under the Religious Freedom Restoration Act, closely-held for-profit corporations are not required to pay for contraceptives if doing so would violate the corporation's sincerely held religious beliefs.
June 26, 2014 Supreme Court Holds There Is No Presumption of Prudence On June 25, 2014, the U.S. Supreme Court issued its long-awaited ruling in Fifth Third Bancorp v. Dudenhoeffer, a case involving an ESOP fiduciary's duties in deciding to sell or hold employer stock in an ESOP.
June 20, 2014 Reports to Congress Highlight Importance of Proactive HIPAA Compliance
April 10, 2014 Windsor Amendments Required Before Year End For Some Retirement Plans
March 25, 2014 Supreme Court Holds Severance Payments Are Generally Subject to FICA; SUB Payments Are Not
February 28, 2014 Tax Reform Proposal Has Significant Impact on Employee Benefit Plans
February 20, 2014 Health Care Reform: Final Regulations on Employer Shared Responsibility Provisions-Transitional Relief
Last week the Internal Revenue Service and the Treasury Department issued Final Regulations relating to the Employer Shared Responsibility provisions of the Affordable Care Act. The Employer Shared Responsibility provisions require applicable large employers to provide health care benefits to full-time employees or risk paying substantial penalties.
January 7, 2014 Employee Benefits Newsletter - Winter 2013