Tag Archives: disclosure

Benefit Plan Disclosure affected by SEC Staff Compliance and Disclosure Interpretations of Proxy Rules and Schedules 14A/C

The SEC staff regularly publishes “Compliance and Disclosure Interpretations” (C&DIs) on various securities matters. Recently, the staff issued new C&DIs related to the SEC’s proxy rules. Previously, the interpretations relating to proxy rules were contained in a “Manual of Publicly […]

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Eligible Rollover Distributions – Safe Harbor Notices Revised

In Notice 2014-74, the Internal Revenue Service (“IRS”) issued amendments to the safe harbor eligible rollover distribution notices – one of which describes the rollover options available to distributions from non-Roth accounts and the other of which describes the rollover […]

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Reporting and Disclosure Guidance

On October 17, 2014, the Internal Revenue Service published a guide entitled “Retirement Plan Reporting and Disclosure Requirements Guide.” The Service states that the Guide is intended to be a quick reference tool to assist plan sponsors and administrators and […]

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Check it Out and Check it Off: 2015 Group Health Plan Checklist

With 2015 just around the corner, certain mandates under the Patient Protection and Affordable Care Act, as amended (“ACA”) are about to become effective. Health plans also have several existing enrollment and annual notice requirements. Below is a checklist of […]

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UPDATE: Health Insurance Marketplace Notice: RELAX!…BUT DON’T PLAY DEAD

Health care reform created a new Section 18B of the Fair Labor Standards Act (“FLSA”) to require employers to furnish notice of the coverage options available through Health Insurance Marketplace to employees. The Secretary of Labor delegated responsibility for regulations […]

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Health Insurance Marketplace Notice: RELAX!

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Marketplace Notice Deadline Looming – Who Can Send it?

As most group health plan administrators are well aware, the Marketplace Notice (i.e., notice of coverage options) is required to be distributed to existing employees  by no later than October 1, 2013. As discussed in our previous Client Alert  and […]

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Paper by (Forced) Choice?

AARP recently released survey results where plan participants were asked whether they preferred paper or electronic retirement plan disclosures.  AARP is touting this as proof positive that plan participants prefer paper over electronic disclosures. In a prior life, I (Chris) […]

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Single-Employer Defined Benefit Pension Plans: Minimum Funding Requirements Revised Again

Among many other things, the MOVING AHEAD FOR PROGRESS IN THE TWENTY-FIRST CENTURY ACT (“MAP – 21”), which became law last month, changes the minimum funding rules for single-employer defined benefit pension plans. Your actuary can help to determine the […]

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Jumpstart Our Business Startups Act (JOBS ACT) Contains Executive Compensation Provisions

Update (2:45 PM): As expected, President Obama has signed the JOBS Act into law. The JOBS Act is expected to be signed by President Obama today. According to the Act, it is intended: To increase American job creation and economic […]

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