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HTMLStrategy to Increase Maximum Contributions
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
April 26, 2016, previously published on March 21, 2016
For 2016, contributions to a stand-alone defined contribution plan are limited to $53,000 plus, in the case of a participant who reaches age 50 by the end of 2016, additional salary deferral contributions of $6,000 ("Catch-Up Contributions"). However, by utilizing a combination of plans...

 

HTMLIRS Guidance on Unconditional Opt-Out Payments
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
March 16, 2016, previously published on March 16, 2016
Many employers offer employees a cash incentive (an "Opt-Out Payment"), if they waive coverage under the employer’s health plan. The rationale is that the Opt-Out Payment is less expensive than the employer's cost in subsidizing the coverage. Employers that offer Opt-Out Payments...

 

HTMLIs It Time to Update Your Cafeteria Plan?
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
February 18, 2015
Employers who offer their employees the opportunity to pay their share of premiums for health coverage with pre-tax dollars must offer this benefit through a written Premium Conversion Plan established under Section 125 of the Internal Revenue Code in order to comply with IRS rules. Premium...

 

HTMLFederal Courts Issue Conflicting Rulings on Affordable Care Act
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
August 8, 2014
Last week, two federal Courts issued conflicting rulings as to whether, under the Affordable Care Act ("ACA"), the IRS can authorize tax subsidies for individuals who purchase health insurance on an Exchange established by the federal government. The decisions create additional confusion...

 

HTMLPCORI Fees Due by July 31, 2014
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
July 21, 2014
The ACA imposed a new fee, the Patient Centered Outcome Research Institute (PCORI) fee on health insurers for insured plans and plan sponsors for self-insured plans. These fees will help pay for research to evaluate and compare the effectiveness and risks of different medical treatments, services...

 

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...

 


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