News & Analysis as of

Defined Benefit Plans Employee Retirement Income Security Act (ERISA) Notice Requirements

Patterson Belknap Webb & Tyler LLP

DOL Clarifies Annual Funding Notice Requirements and Updates Model Notices

On April 3, 2025, the U.S. Department of Labor (the “DOL”) issued Field Assistance Bulletin 2025-02 (the “Bulletin”), clarifying the annual funding notice requirements applicable to defined benefit pension plans under section...more

Snell & Wilmer

Arizona’s New Mini-COBRA Statute Has Arrived, but Is Preemption a Concern?

Snell & Wilmer on

The Consolidated Omnibus Budget Reconciliation Act of 1985 (“COBRA”) requires employers who have 20 or more employees and who offer a group health insurance plan to provide enrollees with a right to continue coverage after...more

King & Spalding

November and December 2015 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

King & Spalding on

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties. To avoid such...more

Franczek P.C.

DOL Issues Final Rules for Annual Funding Notice Requirements and Addresses Extended Pension Smoothing Law’s Impact on Annual...

Franczek P.C. on

The U.S. Department of Labor (DOL) issued final rules for the annual funding notice requirements of section 101(f) of ERISA. Plan administrators of defined benefit pension plans that are subject to the PBGC’s insurance...more

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