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The DOL and IRS Issue Joint Rule Regarding Special Enrollment, COBRA, and Claims Review Deadlines

May 8, 2020

Published in the Federal Register on May 4, 2020, the Joint Rule provides for the extension of certain deadlines so…

CARES Act Provisions Impacting Retirement Plans

March 27, 2020

On Wednesday, March 25th, the Coronavirus Aid Relief and Economic Security Act (“CARES Act”) was passed by a unanimous Senate…

Summer Associates Get Legal Business Boot Camp at Montgomery McCracken

July 28, 2017

The Legal Intelligencer
By Lizzy McLellan

Mara Smith, an aspiring lawyer who just took the bar exam, said her summer associate experience set her apart from…

Employee Benefits Issues for 2017

December 8, 2016

Early 2017 Health Insurance Reporting Obligations The Affordable Care Act established two reporting requirements for employers and insurers.  Each year, an…

Employee Benefits Alert – ACA’s Automatic Enrollment Requirement is Repealed

January 27, 2016

In 2010, the Affordable Care Act (“ACA”) added Section 18A to the Fair Labor Standards Act requiring employers with more…

Employee Benefits Alert – IRS Extends Due Dates for ACA Information Reporting

January 6, 2016

In a Benefits Alert dated November 25, 2015, we reminded you of the deadlines for meeting the Affordable Care Act’s (“ACA”) information reporting…

Employee Benefits Alert – 409A Special Timing Rule

December 15, 2015

REMINDER: Employers with Nonqualified Deferred Compensation Plans Must Timely Withhold FICA Taxes Employers maintaining nonqualified deferred compensation plans should remember…

2015 Year-End Employee Benefits Round-Up

November 25, 2015

As 2015 comes to a close, plan sponsors may wish to review their employee benefit plans and programs and consider…

Year-End Employee Benefits Round-Up

November 25, 2014

As 2014 comes to a close, plan sponsors may wish to review their employee benefit plans and programs and consider…

PPACA Reinsurance Fee Deadline Approaching: Self-Funded Plans Beware

October 1, 2014

The Patient Protection and Affordable Care Act (“PPACA”) requires insurance issuers and self-funded group health plans to pay a fee…

Final ACA Regulations Released – More Delays for Employer Mandate

February 14, 2014

The U.S. Treasury Department has just released its final regulations implementing the employer shared responsibility requirements under the Affordable Care…

IRS Further Relaxes “Use-It-or-Lose-It” Rule for Health Flexible Spending Accounts

November 7, 2013

On October 31, 2013, the Internal Revenue Service issued IRS Notice 2013-71, which modifies the “use-it-or-lose-it” rule for health flexible…

Montgomery McCracken Represents Comar, Inc. in Recapitalization with Graham Partners

October 29, 2013

Montgomery McCracken advised Comar, Inc. and its shareholders regarding a recapitalization transaction with private equity firm Graham Partners. The team,…

Treasury Department and IRS Issue Post-Windsor Guidance

September 12, 2013

By now, most of you are probably aware of the U.S. Supreme Court’s decision in United States v. Windsor.  In…

Employer Mandate Under the Affordable Care Act Delayed Until 2015

July 19, 2013

The U.S. Department of the Treasury recently announced that implementation of the employer mandate requirement of the Affordable Care Act…

Action Steps for Meeting HIPAA’S September 23, 2013 Deadline

June 26, 2013

With all of the activity surrounding the Patient Protection and Affordable Care Act, it has been easy for group health…

The Patient Protection and Affordable Care Act

June 7, 2013

The Patient Protection and Affordable Care Act and its companion bill, the Health Care and Education Reconciliation Act (signed into…

Year-End Employee Benefits Round-Up

December 18, 2012

As 2012 comes to a close, plan sponsors may wish to review their employee benefit plans and programs and consider…

Montgomery McCracken Partners Tim Kennedy and Michael Epstein, Speakers for Health Symposium

October 29, 2012

Montgomery McCracken partners Michael L. Epstein and Timothy F. Kennedy were the featured speakers at the 2012 Health Insurance Reform…

Deadline Approaches for Summaries of Benefits and Coverage (“SBCs”) for Group Health Plans

August 23, 2012

Employers who sponsor group health plans with open enrollment periods (for the 2013 plan year) starting on or after September 23, 2012 must…

Employee Benefits and Executive Compensation in the New Year -2012 Resolutions

January 3, 2012

With the New Year upon us, employers should survey the regulatory landscape to prepare for the year ahead in employee…

Year-End Deadlines Approach for Employee Benefit Plans

November 15, 2011

It’s that time of year again when plan sponsors need to review their employee benefit plans and programs to see…

2012 Cost-of-Living Adjustments – Retirement Plans

November 14, 2011

IRS has announced the 2012 cost-of-living adjustments (COLAs) for retirement plans. Most of the limits related to pension and other…

PPACA Claims and External Review Guidance Provides More Transition Relief

November 8, 2011

Under PPACA, non-grandfathered health plans are required to (1) update their current internal ERISA claims procedures and (2) provide for…

Year-End Deadlines Approach for Employee Benefit Plans

November 2, 2010

It’s that time of year again when plan sponsors need to review their employee benefit plans and programs to see…

HHS Annual Limit Waiver Program

September 22, 2010

The Patient Protection and Affordable Care Act restricts an employer’s ability to impose annual dollar limits on “essential health benefits”…

Client Alert from the Employee Benefits & Executive Compensation Practice: Update on New Developments

June 3, 2010

Final Regulations on Diversification Rule for Defined Contribution Plans Holding Employer Securities   The Internal Revenue Service has issued final regulations…

The Patient Protection and Affordable Care Act: Immediate and Important Focus Items for Group Health Plans

April 7, 2010

The Patient Protection and Affordable Care Act and its companion bill, the Health Care and Education Reconciliation Act (signed into…

Client Alert from the Employee Benefits & Executive Compensation Practice

March 23, 2010

Health Care: President Signs Health Care Reform Bill after House Approves.   The United States House of Representatives approved, by a vote…

COBRA Subsidy Extension – Employer Action Required by end of January 2010

January 15, 2010

President Obama recently signed into law an extension and expansion of the COBRA premium subsidy that was introduced by American…

Year End Planning Alert from the Employee Benefits & Executive Compensation Group

December 3, 2009

As we approach the end of the calendar year, some employee benefit plan deadlines  require your attention.  You may also…

Client Alert from the Employee Benefits & Executive Compensation Practice

June 9, 2009

Mental Health Parity Act Expansion Enacted on October 3, 2008, the Emergency Economic Stabilization Act of 2008 (“EESA”) includes provisions…

Client Alert from the Employee Benefits & Executive Compensation practice

May 14, 2009

Health Plan Documents Must be Updated Immediately to Comply with SCHIP Program As we reported to you here in February,…

Client Alert from the Employee Benefits & Executive Compensation Practice

April 29, 2009

IMPORTANT NEWS: Deadline is Near for Providing the Annual Funding Notice As we reported to you in March, the Pension…

Client Alert from the Employee Benefits & Executive Compensation Practice

April 21, 2009

IRS:  Layoff With Recall Rights Can Be “Involuntary Termination” for Purposes of COBRA Subsidy The American Recovery and Reinvestment Act…

Client Alert: DOL ISSUES NEW MODEL COBRA SUBSIDY NOTICES

March 20, 2009

The U.S. Department of Labor (“DOL”) yesterday issued four new COBRA notices.  These new notices were mandated by the American…

Client Alert: Deadline Coming Up for Defined Benefit Plans Annual Funding Notice Must be Distributed Soon

March 20, 2009

The U.S. Department of Labor (“DOL”) recently issued Field Assistance Bulletin 2009-1, which provides guidance for complying with the annual…

Economic Stimulus Expands Cobra Coverage

February 27, 2009

The sprawling American Recovery and Reinvestment Act of 2009 (“Act”) expands COBRA continuation coverage for certain displaced workers and provides…

Client Alert from the Employee Benefits & Executive Compensation Practice

February 19, 2009

DOL and PBGC Issue Guidance Regarding Madoff-Related Losses The U.S. Department of Labor (DOL) has issued guidance on steps retirement…

Client Alert from the Employee Benefits & Executive Compensation Practice

February 4, 2009

Supreme Court Upholds Distribution to Former Spouse Despite Divorce Decree The United States Supreme Court, in Kennedy v. Plan Administrator…

Client Alert from the Employee Benefits & Executive Compensation Group

January 23, 2009

WORKER, RETIREE, AND EMPLOYER RECOVERY ACT OF 2008 On December 23, 2008, President Bush signed into law the Worker, Retiree,…

Annual Benefit Plan Limits 2009 Update

January 16, 2009

Each year the Internal Revenue Service and the other governmental agencies change the dollar and percentage limitations that apply to…

IRS Update from Employee Benefits & Executive Compensation Group

January 8, 2009

IMPORTANT NEWS IRS Provides Transition Relief for Use of Health FSA and HRA Debit Cards The Internal Revenue Service has…