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HTMLIRS Guidance: Same-Sex Spouses Under Retirement Plans
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
May 2, 2014
The IRS has recently issued guidance on the application of the Supreme Court’s decision in United States v. Windsor and Revenue Ruling 2013-17 with respect to same-sex marriages (See IRS Notice 2014-19). Not surprisingly, the Notice confirms that a legal same-sex spouse must be treated the...

 

HTMLFSA Use It Or Lose It Rule Modified
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
November 21, 2013
For nearly 30 years, participants in health Flexible Spending Arrangements (“FSAs”) have been subject to a “Use-It-or-Lose It” rule. This rule requires that any unused balances that cannot be used for expenses incurred prior to the end of the plan year (or, if the plan...

 

HTMLSame-Sex Marriage Recognition Impacts Employers
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
September 23, 2013
The IRS and Treasury Department will recognize all legal same-sex marriages for Federal tax purposes regardless of where the couple resides. Thus, a same-sex couple who is legally married in a state that permits same-sex marriages will be treated as married for Federal income tax purposes,...

 

HTMLDeadline for Participant Fee Disclosure Notice Postponed
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
August 5, 2013
The Department of Labor (“DOL”) has extended the 2013 deadline for the participant fee disclosure notice to a date that is no later than 18 months after the initial disclosure. As a result of the postponement of the deadline, if the initial disclosure notice was made on August 30, 2012,...

 

HTMLACA Employer Mandate Delayed Until 2015
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
July 9, 2013
The Obama Administration announced on July 2 that the employer mandate to provide health care coverage for its employees or pay a penalty (“Pay or Play”) will be postponed until 2015. The employer mandate was scheduled to become effective as of the first day of the 2014 plan year (for...

 

HTMLFinal Rules on Wellness Programs Issues
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
June 21, 2013
The Departments of Treasury, Labor and Health and Human Services have issued final regulations on “wellness programs” under the Affordable Care Act. A wellness program offers employees (and, in some cases, their dependents) a reward (such as cash, premium discounts or a reduction in...

 

HTMLHealthcare Reform: DOL Issues Model Notices of Marketplace Coverage Options
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
June 10, 2013
Effective January 1, 2014, individuals may purchase private health insurance on a “Health Insurance Marketplace” (previously referred to as an "Exchange") which are expected to be set up in each state. Open enrollment for coverage through a Marketplace begins on October 1,...

 

HTMLHealth Care Reform: Proposed Rules Issued On 90-Day Waiting Period
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
April 4, 2013
Under the Affordable Care Act (“ACA"), a group health plan may not impose a waiting period of more than 90 days before an employee is eligible for coverage. The Internal Revenue Service, Department of Labor and Health and Human Services have jointly issued proposed regulations...

 

HTML“Pay Or Play Mandate” - What You Decide Now May Significantly Increase (Or Decrease) Your Health Care Costs
Richard K. Muser, Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
February 11, 2013
As part of the Affordable Care Act (“ACA”), effective in 2014, employers with 50 or more FULL-TIME EQUIVALENT employees (“FTEs”) (who work on average at least 30 hours/week) must either offer affordable healthcare coverage to their full-time employees or be potentially...

 

HTMLIn-Plan Roth Conversions Expanded
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
January 31, 2013
The recently enacted American Taxpayer on Relief Act of 2012 (the “fiscal cliff” legislation) permanently expands the opportunity to make an “in-plan” conversion of retirement savings to Roth dollars. Under the expanded provisions, vested amounts, even if not otherwise...

 


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