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HTMLMore Post-Windsor Guidance from the IRS Relating to Benefits for Same-Sex Spouses: Cafeteria Plan Changes, Flexible Spending Accounts and Health Savings Accounts
Roberta K. Chevlowe, Bali Kumar; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
Prior to the U.S. Supreme Court's Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate aftermath of Windsor, the Internal Revenue Service (IRS) issued Revenue...

 

HTMLNew Jersey Expressly Protects Pregnancy, Requires Reasonable Accommodation
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 23, 2014
On January 21, 2014, Governor Chris Christie signed S2995 to amend New Jersey's Law Against Discrimination (LAD) by expanding protections against discrimination for employees affected by pregnancy. The amendment, which is similar to a recent New York law and other state laws, takes effect...

 

HTMLOMB Approves Section 503 Voluntary Self-Identification Form
Connie N. Bertram; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 27, 2014
On January 22, 2014, after several months of review, the Office of Management and Budget (“OMB”) finally approved the voluntary self-identification form required by the Section 503 Final Rule that becomes effective on March 24, 2014.

 

HTMLSupreme Court to Resolve Circuit Split in Health Care Reform Cases
Peter J. Marathas, Brian Neulander, Robert W. Rachal; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
The Supreme Court will review two of the numerous lawsuits challenging the Affordable Care Act's (ACA) requirement that group health plans and insurers cover, without cost-sharing, contraceptives and/or abortifacients (the "Contraceptive Mandate"). The plaintiffs in these suits are...

 

HTMLIRS Provides New Guidance on In-Plan Roth Rollovers
Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
On December 11, 2013, the IRS issued IRS Notice 2013-74 which provides guidance on in-plan Roth rollovers. An in-plan Roth rollover is a rollover within a Section 401(k), Section 403(b) or governmental Section 457(b) plan to a designated Roth account in the same plan. Notice 2013-74 expands the...

 

HTMLRecent CFTC Developments
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on Winter 2014
In the crush of dealing with the new rules and mechanisms for trading and clearing swaps, private fund managers may have missed a few developments of particular relevance to Commodity Futures Trading Commission (CFTC) registered commodity pool operators (CPOs) and commodity trading advisors (CTAs).

 

HTMLFederal Trade Commission Announces 2014 Threshold Revisions for HSR Act and for Clayton Act Section 8 Prohibition on Interlocking Directorates
Proskauer Rose LLP;
Legal Alert/Article
January 27, 2014, previously published on January 21, 2014
The Hart-Scott-Rodino Antitrust Improvements Act of 1976, commonly known as the HSR Act, requires parties to certain corporate transactions to notify the Federal Trade Commission and Department of Justice, and to observe a waiting period prior to consummation. The HSR Act enables antitrust...

 

HTMLDeadlines Approaching for Employer Return Requirements for ISOs and ESPPs - Reporting Requirements for 2014
Ira G. Bogner, Andrea S. Rattner; Proskauer Rose LLP;
Legal Alert/Article
January 27, 2014, previously published on January 22, 2014
Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), requires corporations to furnish information statements to their employees (including former employees) and to the Internal Revenue Service ("IRS") with respect to (i) the exercise of an incentive stock...

 

HTMLRecent Guidance on Wellness Programs Clarifies Premium Surcharges for Tobacco Use
Stacy H. Barrow; Proskauer Rose LLP;
Legal Alert/Article
January 23, 2014, previously published on January 17, 2014
As previously reported, the federal agencies responsible for drafting the rules implementing the Affordable Care Act (ACA) (the U.S. Labor Department, the U.S. Department of Health and Human Services and the U.S. Treasury Department (together, the “Departments”)) on January 9, 2014...

 

HTMLJersey City Sick Leave Law and Notice/Poster Requirements Effective January 24, 2014
Wanda L. Ellert, Harry N. Hudesman, Joseph C. O'Keefe, Daniel L. Saperstein; Proskauer Rose LLP;
Legal Alert/Article
January 23, 2014, previously published on January 17, 2014
On September 26, 2013, the Mayor of Jersey City, New Jersey signed into law an Ordinance requiring employers to provide sick leave to their employees, effective January 24, 2014.[1] For more on the new law, see our past client alert entitled Jersey City Mayor Signs Sick Leave Law, Continues...

 


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