Author Archives: Rebecca Holdredge

Mixing SEC Filings and SPDs? Could Lead to a Fiduciary Hangover

While “stock-drop” cases (i.e. cases based on the decline in value of company stock offered as an investment option in a retirement plan) are not new these days, a recent Ninth Circuit case added a new spin that retirement plan […]

Posted in ERISA Litigation, Fiduciary Issues, Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans | Leave a comment

IRS Guidance on Same-Sex Spouses Trickles In – Methods for Employment Tax Refunds

Yesterday, the IRS released guidance giving employers two additional methods to correct overpayments of employment taxes for 2013 and prior years. [Note: This guidance only pertains to the overpayment of FICA taxes; employees will have to file a claim directly […]

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

DOL Follows IRS – State of Celebration Rule Applies for all ERISA Purposes

In Technical Release 2013-04, the Employee Benefit Security Administration mirrored the guidance provided by the Internal Revenue Service in Revenue Ruling 2013-17, providing clear guidance defining “spouse” and “marriage” for all purposes under ERISA. As now defined, these terms include […]

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Breaking – DOL Guidance on Same-Sex Marriage – Adopts State of Celebration Approach for ERISA Purposes

Today, the DOL released Technical Release 2013-04, providing that the Secretary of Labor will interpret the terms “spouse” and “marriage”, for purposes of ERISA and related regulations and opinions, to include individuals who are lawfully married under any state law […]

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

Individual Mandate – Final Regulations Issued

Putting to rest the speculation that the individual mandate may be delayed, yesterday the Treasury Department and IRS issued final regulations regarding the individual mandate under the Affordable Care Act (“ACA”). The individual mandate requires individuals to maintain health insurance […]

Posted in General, Health Care Reform, Health Plans, Legal Updates, Welfare Plans | Leave a comment

DOMA – Round 2 (The First Decisions After Windsor)

Windsor was decided just over a month ago and we’re already starting to see how courts are interpreting the ruling. Windsor left unanswered the question of whether Part 2 of DOMA, which allows states to bypass the Full Faith and […]

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

Congratulations! SCOTUS Said You’re Married! Have You Registered For a Tax Refund?

Since the Supreme Court struck down Section 3 of DOMA, employers and employees face numerous issues, including whether to file claims for tax refunds.  [Additional background information may be found here.] Background. The Internal Revenue Code permits employers to provide nontaxable group health […]

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Dealing with Overturn of DOMA – Immediate Steps

Section 3 of the Defense of Marriage Act was found to be unconstitutional by the Supreme Court last week in United States v. Windsor, No. 12-307.  This action has created more questions than answers for employers and administrators of ERISA […]

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Supreme Court Overturns DOMA (in part) – What’s Next for Employers?

Earlier today, the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act (“DOMA”) is unconstitutional. Section 3 contained the definition of “marriage” for federal law purposes and restricted the definition to include only marriages between a man […]

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Heads Up – SCOTUS Decision Tomorrow on Same-sex Marriage

Tomorrow, Wednesday June 26th, the Supreme Court is expected to release two opinions related to same-sex marriage: Windsor v. United States – a constitutional challenge to Section 3 of DOMA and Hollingsworth v. Perry – a constitutional challenge to Prop […]

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