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Michael J. Herzog Document Search Results (4) Sort by:  | Marcellus Shale Impact Fee Alert - If You Drill It, You Will Pay
Daniel Clearfield, Scott R. Dismukes, Michael J. Herzog, Jeffrey J. Norton; Eckert Seamans Cherin & Mellott, LLC;
Legal Alert/Article March 6, 2012, previously published on February 2012 On February 14, 2012, Pennsylvania Governor Tom Corbett signed House Bill 1950, commonly known as Act 13 of 2012, into law. The law is multifaceted as it aims to provide stricter environmental standards and regulations on natural gas drilling operations, provides incentives for converting vehicle...
| | IRS Form 8955-SSA
Kathryn A. English, Michael J. Herzog, Malgorzata Kosturek, Sandra R. Mihok, Brandon D. Richards, Paul M. Yenerall; Eckert Seamans Cherin & Mellott, LLC;
Legal Alert/Article December 15, 2011, previously published on December 2011 In the past, pension plans have used Schedule SSA of Form 5500 to report participants who separate from service with deferred vested benefits. However, with the start of the mandated 5500 electronic filing requirement for annual reports with the 2009 plan year, that information could not be filed...
| | Health Care Reform’s Form W-2 Reporting Guidance
Kathryn A. English, Michael J. Herzog, Malgorzata Kosturek, Sandra R. Mihok, Brandon D. Richards, Paul M. Yenerall; Eckert Seamans Cherin & Mellott, LLC;
Legal Alert/Article July 15, 2011, previously published on July 2011 Beginning with the 2012 Form W-2 (which is furnished to participants in January 2013), most employers will have to report the cost of group health coverage provided to their employees. The IRS has recently issued new guidance in Notice 2011-28 regarding this obligation which is summarized below.
| | Fiduciary Considerations for Plans When Selecting Recordkeepers
Kathryn A. English, Michael J. Herzog, Malgorzata Kosturek, Sandra R. Mihok, Brandon D. Richards, Paul M. Yenerall; Eckert Seamans Cherin & Mellott, LLC;
Legal Alert/Article July 6, 2011, previously published on June 2011 A recent ruling by the Seventh Circuit Court of Appeals leaves open the question of whether fiduciaries of 401(k) plans should periodically put the recordkeeping function for their plans out to bid. The idea that a plan sponsor needs to “test the market” every three years has...
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