Author Archives: Marsha Clarke

Caution: Non-Compliant COBRA Election Notices may be Costly

Earlier this year, an employer was sued in a class action in Federal District Court for the Southern District of Florida for violating the notice provisions of the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) with respect to its […]

Posted in COBRA, Plan Administration and Compliance | Tagged , | Leave a comment

IRS Overhauls the Retirement Plan Correction Program

With the looming end of the determination letter program as we know it, the IRS has issued an updated Revenue Procedure for the Employee Plans Compliance Resolutions System (EPCRS). Released on September 29, 2016, Rev. Proc. 2016-51 updates the EPCRS […]

Posted in Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Tagged , , , , | Leave a comment

IRS Issues Drafts of Forms 1094-C, 1095-B and 1095-C for 2016

Last month, the IRS issued proposed changes to the ACA reporting and disclosure forms for 2016. As a reminder, Forms 1094-B and 1095-B are used by insurance providers to report on the number of individuals enrolled in health care coverage […]

Posted in Health Care Reform | Tagged , | Leave a comment

IRS Issues Clarification on Phased Retirement Payments

Typically, when a participant receives annuity payments from a defined benefit pension plan where he or she has a basis in the benefit (what Code Section 72 calls an “investment in the contract”), a portion of the payment is treated […]

Posted in Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Tagged , , , , , | Leave a comment

Have You Checked Your SPAM Folder Recently?

Nearly two years after the Office of Civil Rights (“OCR”) first announced its preparation for another round of HIPAA audits, Phase II of OCR’s HIPAA audit program is finally underway. On March 21, OCR began emailing various types of entities […]

Posted in Health Plans, Plan Administration and Compliance | Tagged , , | Leave a comment

Hurry up and Spend the Money?

It’s like a simple set of facts on a law school exam with an answer that defies logic. And, yet, Supreme Court precedent has brought us to this illogical conclusion. Facts: Participant agrees to reimburse the plan money it has […]

Posted in ERISA Litigation, Legal Updates | Tagged , , , , | Leave a comment

DOL’s Proposed Amendments to the Claims Procedure For Plans Providing Disability Benefits

Recently, the DOL released proposed amendments to the current procedural rules for employees claiming disability benefits under an ERISA plan. The proposed rules enhance existing procedures, mirror the procedural protections for claimants contained in the PHS 2719 Final Rule, and […]

Posted in Health Plans, Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans, Welfare Plans | Tagged , , , , , , , , , , , , | Leave a comment

Did They Do It? The Department of Labor “Clearing the Way” for State-Based Retirement Plans

It is not news that Americans aren’t saving enough for retirement. But, what is news, is that this Administration seems to be bent on making some meaningful change on that front with the enactment of one particular solution – state-based […]

Posted in Commentary/Opinions/Views, ERISA Litigation, Legal Updates, Tax-qualified Retirement Plans | Tagged , , , , | Leave a comment

FMLA Final Rule Defining Spouse Will Not Be Enforced in Four States – For Now

On the eve of the March 27, 2015 effective date for the DOL’s final rule amending the definition of “spouse” under the federal Family and Medical Leave Act (“FMLA”), a Texas district court preliminarily enjoined the rule’s application to the […]

Posted in Family and Medical Leave Act (FMLA), Legal Updates | Tagged , | Leave a comment

IRS issues updates to the Retirement Plan Correction Program

In response to comments from the employee benefits community, the IRS has issued two updates in quick succession for the Employee Plans Compliance Resolution System (EPCRS). The new procedures – Rev. Proc. 2015-27 and Rev. Proc. 2015-28 – do not […]

Posted in Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Tagged | Leave a comment