As 2024 comes to an end, we are pleased to present our traditional End-of-Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 addressed health and welfare plan...more
We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. This Part 1 covers year-end health and welfare plan issues. Parts 2,...more
11/15/2024
/ Abortion ,
Affordable Care Act ,
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Benefit Plan Sponsors ,
Bostock v Clayton County Georgia ,
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CARES Act ,
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Civil Rights Act ,
COBRA ,
Compensation ,
Compliance ,
Consolidated Appropriations Act (CAA) ,
Contraceptives ,
Coronavirus/COVID-19 ,
Cost-of-Living Adjustment (COLA) ,
Cybersecurity ,
Department of Health and Human Services (HHS) ,
Department of Labor (DOL) ,
Drug Pricing ,
Duty of Prudence ,
EBSA ,
Employee Retention ,
Employee Retirement Income Security Act (ERISA) ,
Fees ,
Fiduciary Duty ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Savings Accounts ,
HIPAA Security Rule ,
HITECH Act ,
IRS ,
LGBTQ ,
Loper Bright Enterprises v Raimondo ,
MHPAEA ,
Notice Requirements ,
NQTLs ,
Over The Counter Drugs (OTC) ,
PCORI ,
Penalties ,
Plan Participants ,
Public Health Emergency ,
Reproductive Healthcare Issues ,
SCOTUS ,
Student Loans ,
Substance Abuse ,
Surprise Medical Bills ,
Tax Credits ,
Telemedicine ,
Third-Party Service Provider ,
Title VII ,
Transparency ,
U.S. Treasury ,
Wellness Programs
As 2023 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our To Do Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more
12/18/2023
/ 10b5-1 Plans ,
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Tax Cuts and Jobs Act ,
Year-End Planning
SECURE 2.0 brought significant changes to retirement planning and distributions, including updating the Required Minimum Distribution (RMD) requirements. As background, RMDs are the minimum amounts that individuals who...more
As 2022 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more
12/5/2022
/ 401k ,
American Rescue Plan Act of 2021 ,
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CARES Act ,
Compliance ,
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Cybersecurity ,
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Environmental Social & Governance (ESG) ,
Investment ,
IRS ,
QACA ,
Required Amendments (RAs) ,
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SECURE Act
As is tradition, we are happy to present our End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and welfare plan issues. This...more
The IRS recently provided some welcome relief in the form of extended amendment deadlines for sponsors of qualified retirement plans (including collectively bargained plans)...more
As 2021 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more
12/7/2021
/ Benefit Plan Sponsors ,
CARES Act ,
Cybersecurity ,
Defined Contribution Plans ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
IRS ,
Qualified Retirement Plans ,
Retirement Plan ,
SECURE Act
We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more
11/11/2021
/ Affordable Care Act ,
Benefit Plan Sponsors ,
CARES Act ,
COBRA ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Health and Welfare Plans ,
Plan Participants ,
Retirement ,
Retirement Plan ,
Retirement Plan Providers
As 2020 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate SW Benefits Updates. Part 1 covered health and welfare plan...more
11/30/2020
/ Benefit Plan Sponsors ,
CARES Act ,
Department of Labor (DOL) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Fiduciary Rule ,
Qualified Retirement Plans ,
Required Amendments (RAs) ,
Required Minimum Distributions ,
Retirement Plan ,
Safe Harbors ,
SECURE Act
As 2020 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. We are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more
We are pleased to present our annual End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health and welfare plan issues....more
9/28/2020
/ Affordable Care Act ,
Anti-Discrimination Policies ,
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Compensation & Benefits ,
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Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
Executive Compensation ,
Families First Coronavirus Response Act (FFCRA) ,
HDHP ,
Health Insurance Portability and Accountability Act (HIPAA) ,
IRS ,
MHPAEA ,
Retirement Plan ,
Trump Administration ,
Year-End Tax Planning
As the COVID-19 pandemic continues to impact our society, we are seeing employers grapple with furloughs, reductions in force and other alternatives, which are discussed in this Legal Alert. After some negotiations, Congress...more
In our 2019 End of Year Plan Sponsor “To Do” List (Part 3) Qualified Plans, we suggested that sponsors of all qualified retirement plans should be on the lookout for the Internal Revenue Service’s (“IRS”) 2019 Required...more
As 2019 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end health and...more
12/16/2019
/ Benefit Plan Sponsors ,
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Equity Compensation ,
Executive Compensation ,
Incentive Stock Options ,
Section 162(m) ,
Section 409A ,
Stock Options ,
Year-End Compliance Checklist ,
Year-End Planning ,
Year-End Tax Planning
The Department of Labor recently issued a proposed rule that allows certain retirement plan disclosures to be posted online, rather than requiring such disclosures to be printed and mailed. The Department of Labor anticipates...more
11/22/2019
/ Beneficiaries ,
Benefit Plan Sponsors ,
Comment Period ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Electronic Disclosure ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Notice Requirements ,
Plan Administrators ,
Proposed Rules ,
Public Comment ,
Retirement Plan ,
Safe Harbors
As 2019 comes to an end, we are pleased to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we present our “To Do” Lists in four separate Employee Benefits Updates. This Part 1 covers year-end health...more
10/18/2019
/ Affordable Care Act ,
Americans with Disabilities Act (ADA) ,
Benefit Plan Sponsors ,
Civil Rights Act ,
COBRA ,
Cost-of-Living Adjustment (COLA) ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Liability Issues ,
Equal Employment Opportunity Commission (EEOC) ,
Federal Contractors ,
HDHP ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Individual Mandate ,
IRS ,
Minimum Essential Coverage ,
OFCCP ,
Retirement Plan ,
Shared Responsibility Rule ,
Title VII ,
TPAs ,
Wage and Hour
In Notice 2019-18, the Internal Revenue Service (the “IRS”) changed its position and now will permit employers to offer lump sum payments to retirees who are currently receiving annuity payments from a defined benefit plan....more
As 2018 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered...more
In our 2017 End of Year Plan Sponsor “To Do” List (Part 4) Qualified Plans, we suggested that sponsors of all qualified retirement plans should be on the lookout for the Internal Revenue Service’s (“IRS”) 2017 Required...more
As 2017 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered...more
11/21/2017
/ 401k ,
Affordable Care Act ,
Automatic Enrollment ,
Benefit Plan Sponsors ,
Best Interest Contract Exemptions ,
Department of Labor (DOL) ,
Determination Letter ,
Disability Benefits ,
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Form 5500 ,
Hardship Distributions ,
IRS ,
Natural Disasters ,
Proposed Rules ,
Qualified Retirement Plans ,
Retirement Plan ,
Safe Harbors ,
Summary Plan Description
As 2017 comes to an end, we are happy to present our traditional End of Year Plan Sponsor “To Do” Lists. This year, we are publishing our “To Do” Lists in four separate Employee Benefits Updates. Part 1 covered year-end...more
11/6/2017
/ 401k ,
Benefit Plan Sponsors ,
COLA ,
Cost-of-Living Adjustment (COLA) ,
Cost-Sharing ,
Employee Benefits ,
ESOP ,
HDHP ,
HSA ,
IRS ,
Retirement Plan ,
Social Security Benefits
In a previous blog, we discussed the IRS’ elimination of its five year staggered determination letter cycle for individually designed plans. The IRS recently provided guidance to help sponsors of individually designed plans...more
As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more
11/16/2016
/ 401k ,
403(b) Plans ,
Benefit Plan Sponsors ,
Defined Benefit Plans ,
Defined Contribution Plans ,
Employee Benefits ,
Fiduciary Rule ,
Qualified Retirement Plans ,
Safe Harbors ,
Summary Plan Description ,
Year-End Compliance Checklist ,
Year-End Planning
As 2016 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. Like last year, we are presenting our “To Do” Lists in three separate Employee Benefits Updates. Part 1 of...more
11/10/2016
/ Americans with Disabilities Act (ADA) ,
Benefit Plan Sponsors ,
Business Associates ,
Cadillac Tax ,
Civil Rights Act ,
Cloud Service Providers (CSPs) ,
Cost-of-Living Adjustment (COLA) ,
Employee Benefits ,
Employer Group Health Plans ,
Equal Employment Opportunity Commission (EEOC) ,
Federal Contractors ,
Form 1094 ,
Form 1095 ,
GINA ,
Grandfathered Status ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Health Savings Accounts ,
Healthcare Reform ,
HIPAA Audits ,
Large Employer ,
Mental Health Parity Rule ,
Minimum Essential Coverage ,
Non-Discrimination Rules ,
OFCCP ,
PCORI ,
Section 1557 ,
Section 6055 ,
Section 6056 ,
Self-Insured Health Plans ,
Shared Responsibility Rule ,
Summary of Benefits and Coverage ,
Telemedicine ,
Title VII ,
Wellness Programs ,
Year-End Compliance Checklist