Groom Law Group, Chartered

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1701 Pennsylvania Avenue, N.W.
Washington, D.C. 20006, United States
Phone: 202-857-0620
Fax: 202-659-4503
Areas Of Practice
  • Health
  • Labor & Employment Law
Locations
Other U.S. Locations
  • D.C.
Number of Attorneys
51-99 Attorneys

A Victory for Plan Fiduciaries: In Cunningham v. Cornell University, the Second Circuit Clarifies the Pleading Standard for Prohibited Transaction Claims

For years, courts have struggled with the appropriate standard to apply to ERISA prohibited transaction claims at the pleading stage. Setting the pleading standard too low exposes employers to significant litigation risk, and…more

Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Fiduciary Rule, Retirement Plan

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Groom Files Amicus Curiae Brief on Behalf of American Benefits Council in Support of Plan Arbitration Provisions

Groom Law Group recently filed a brief on behalf of the American Benefits Council as amicus curiae in the 7th Circuit case Smith v. Board of Directors of Triad MA, No. 20-2708 (7th Cir. Sept. 9, 2020). The case is one of dozens…more

Amicus Briefs, Arbitration, Employee Benefits, Employee Retirement Income Security Act (ERISA), Motion to Compel

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IRS Issues FAQs on the Tax Treatment of Employer-Provided Work-Life Referral Services

On April 16, 2024, the IRS issued Fact Sheet 2024-13, which includes FAQs addressing the tax treatment of employer-provided work-life referral services. The FAQs generally provide that the value of these services can be…more

Employee Benefits, Fringe Benefits, Income Taxes, IRS

See all updates »

[Webinar] SECURE 2.0 and Retirement Plan Overpayments & Corrections - February 15th, 2:00 pm - 2:30 pm EST

Concerns surrounding retirement plan overpayments and measures by which to correct certain plan failures have been addressed with the passage of SECURE 2.0. On February 15, 2023 at 2:00 – 2:30 p.m. ET, in the sixth segment of…more

Corrections, Overpayment, Retirement Funds, Retirement Plan, Retirement Plan Providers

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Tri-Agencies Finalize Rule on STLDI, but Kick the Can Down the Road on Fixed Indemnity and the Health Plan Tax Exclusion

On March 28, 2024, the Departments of Labor, Treasury, and Health and Human Services (the “Tri-Agencies”) issued final regulations on short-term, limited-duration insurance (“STLDI”), hospital and other fixed indemnity insurance…more

Health Insurance, Indemnity Insurance, Insurance Industry, Proposed Rules

See all updates »

Eastern District of Pennsylvania Rules in Favor of ERISA Defendants After Rare Bench Trial

Lawsuits bringing fiduciary claims under ERISA continue to surge, but trials remain a rarity. Against that backdrop, Nunez et al., v. B. Braun Medical Inc. et al. stands apart. The 63,000-member class action lawsuit alleged that…more

401k, Bench Trial, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Retirement Plan

See all updates »

IRS Issues FAQs on the Tax Treatment of Employer-Provided Work-Life Referral Services

On April 16, 2024, the IRS issued Fact Sheet 2024-13, which includes FAQs addressing the tax treatment of employer-provided work-life referral services. The FAQs generally provide that the value of these services can be…more

Employee Benefits, Fringe Benefits, Income Taxes, IRS

See all updates »

IRS Grants Administrative Delay for Mandatory Roth Catch-Ups

Beginning January 1, 2024, plan sponsors were going to have to provide mandatory Roth catch-up contributions for certain employees. This mandatory Rothification of catch-up contributions comes by way of Section 603 of Division 2…more

401k, 403(b) Plans, 457(b) Plans, Corporate Counsel, Employee Benefits

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

2023 Retirement Plan Year-End Amendments and Operational Compliance

As the end of 2023 approaches, it’s again time for plan sponsors to review their plan documents and plan operations to ensure compliance with increasingly complex qualification requirements and moving deadlines. While there are…more

401k, Employee Benefits, Retirement, Retirement Plan, SECURE Act

See all updates »

Tri-Agencies Finalize Rule on STLDI, but Kick the Can Down the Road on Fixed Indemnity and the Health Plan Tax Exclusion

On March 28, 2024, the Departments of Labor, Treasury, and Health and Human Services (the “Tri-Agencies”) issued final regulations on short-term, limited-duration insurance (“STLDI”), hospital and other fixed indemnity insurance…more

Health Insurance, Indemnity Insurance, Insurance Industry, Proposed Rules

See all updates »

Final IRS Regulations Update Present Value Calculations for Defined Benefit Plans and Expand Anti-Cutback Relief

Generally, a defined benefit plan provides an accrued benefit commencing at a participant’s Normal Retirement Date that pays a flat benefit over the lifetime of the participant. If a plan provides for a distribution as a single…more

Employee Benefits, Employee Contributions, Internal Revenue Code (IRC), IRS, Retirement Plan

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DOL Finalizes More Stringent Procedures for Requesting Prohibited Transaction Exemptions

The Department of Labor’s (“DOL”) prohibited transaction exemption procedures provide an opportunity for plan sponsors, service providers, industry groups, or others to apply for permission to engage in a variety of transactions…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Investment Adviser

See all updates »

CARES Act Brings Immediate Changes for 401(k) Plans

Effective March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) brings immediate changes and relief to 401(k) plans, similar to natural disaster relief issued in the past…more

401k, CARES Act, Coronavirus/COVID-19, Employee Benefits, Retirement Plan

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[Webinar] SECURE 2.0 and Emergency Savings Accounts - February 8th, 2:00 pm - 2:30 pm EST

SECURE 2.0 created “pension-linked” emergency savings accounts, a new type of short-term savings program integrated within a 401(k) or other individual account plan. In this edition of our SECURE 2.0 webinar series, Groom…more

401k, Pensions, Retirement Plan, Retirement Plan Providers, Savings Accounts

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Parity or Bust: Tri-Agencies Propose Sweeping Changes to Mental Health Parity Requirements

On July 25, 2023, the Departments of Health and Human Services, Labor and Treasury (“Tri-Agencies”) issued sweeping new guidance on the Mental Health Parity and Addiction Equity Act (“MHPAEA”), including a Proposed Rule, a…more

Department of Health and Human Services (HHS), Department of Labor (DOL), Health Insurance, Mental Health, Mental Health Parity Rule

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House Budget Reconciliation Text Includes Significant Health, Paid Leave, and Retirement Provisions

On September 15, the House Ways and Means and Energy and Commerce Committees advanced components of the Democrats’ $3.5 trillion budget reconciliation package (“Budget Legislation” or “the Legislation”). The Legislation includes…more

Affordable Care Act, Employee Retirement Income Security Act (ERISA), Family and Medical Leave Act (FMLA), Health Insurance, Individual Retirement Account (IRA)

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New DOL Advisory Opinion Guidance Outlines Approach for Diverse Plan Investment Manager Hiring Program

In a September 29, 2023 Advisory Opinion issued to Citigroup Inc. (“Citi”), the Department of Labor (“DOL”) addressed several key ERISA implications arising in connection with a Citi Racial Equity Program (the “Program”). The…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fees, Investment Management

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A Victory for Plan Fiduciaries: In Cunningham v. Cornell University, the Second Circuit Clarifies the Pleading Standard for Prohibited Transaction Claims

For years, courts have struggled with the appropriate standard to apply to ERISA prohibited transaction claims at the pleading stage. Setting the pleading standard too low exposes employers to significant litigation risk, and…more

Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Fiduciary Rule, Retirement Plan

See all updates »

Tolling of Important Health and Welfare and Retirement Plan Deadlines Extended Again Due To COVID-19

On February 18, 2022, President Biden again formally extended the COVID-19 National Emergency, which was set to expire on March 1, 2022. As explained in detail in our previous alerts, this most recent extension means that the…more

Biden Administration, COBRA, Coronavirus/COVID-19, Employee Benefits, Health Insurance

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IRS Issues FAQs on the Tax Treatment of Employer-Provided Work-Life Referral Services

On April 16, 2024, the IRS issued Fact Sheet 2024-13, which includes FAQs addressing the tax treatment of employer-provided work-life referral services. The FAQs generally provide that the value of these services can be…more

Employee Benefits, Fringe Benefits, Income Taxes, IRS

See all updates »

IRS Gives Plans Two Years to “Catch Up”

On Friday, August 23, 2023, the IRS issued Notice 2023-62, which provides long-awaited relief regarding the SECURE 2.0 requirement that age 50 catch-up contributions for higher income participants in Section 401(k), 403(b), and…more

401k, 403(b) Plans, 457(b) Plans, Employee Benefits, IRS

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What Plan Fiduciaries Should Know About SEC’s Final Form PF Amendments

On May 3, 2023, the Securities & Exchange Commission (“SEC”) adopted amendments to Form PF (the “Final Amendments”).  Plan fiduciaries that utilize private equity funds, and regulated entities that serve these plan sponsors,…more

Fiduciary, Fiduciary Duty, Form PF, Hedge Funds, Investment Adviser

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DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

SEC’s Final “Clawback” Rule May Pose Code Section 409A Issues for Nonqualified Plan Sponsors

In 2015, the Securities and Exchange Commission (“SEC”) proposed under the Dodd-Frank Wall Street Reform and Consumer Protection Act (“the Dodd-Frank Act”) a requirement for publicly-traded companies to adopt clawback policies…more

Clawbacks, Corporate Governance, Dodd-Frank, Incentive Compensation, Reporting Requirements

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New SEC T+1 Rule Further Tightens Payroll Deposit Timeline for Stock Options and RSUs

Employers who compensate employees through nonqualified stock options or restricted stock units (“RSUs”) should be aware of an upcoming Securities and Exchange Commission (“SEC”) rule change affecting the settlement of…more

Restricted Stocks, Securities and Exchange Commission (SEC), Stock Options

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Recent IRS Snapshot Suggests Audit Interest in Timing of Employer Deductions of Retroactive Contributions to 401(k) Plans

The IRS recently released an Issue Snapshot, Deductibility of employer contributions to a 401(k) plan made after the end of the tax year, to review the timing rules for employer contribution deductions under Code section…more

401k, Employee Benefits, IRS, Retirement Plan, SECURE Act

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DOL Reopens Comment Period for Voluntary Fiduciary Correction Program Changes

The Department of Labor (“DOL”) recently announced (88 Fed. Reg. 9408, Feb. 14, 2023) that it will reopen the public comment period on proposed amendments to DOL’s Voluntary Fiduciary Correction Program (“VFCP”) and its related…more

Comment Period, Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), EPCRS

See all updates »

New SEC T+1 Rule Further Tightens Payroll Deposit Timeline for Stock Options and RSUs

Employers who compensate employees through nonqualified stock options or restricted stock units (“RSUs”) should be aware of an upcoming Securities and Exchange Commission (“SEC”) rule change affecting the settlement of…more

Restricted Stocks, Securities and Exchange Commission (SEC), Stock Options

See all updates »

Eastern District of Pennsylvania Rules in Favor of ERISA Defendants After Rare Bench Trial

Lawsuits bringing fiduciary claims under ERISA continue to surge, but trials remain a rarity. Against that backdrop, Nunez et al., v. B. Braun Medical Inc. et al. stands apart. The 63,000-member class action lawsuit alleged that…more

401k, Bench Trial, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Retirement Plan

See all updates »

Newly Released 2023 Form 5500s Reflect Significant Changes

The Department of Labor (“DOL”), Internal Revenue Service (“IRS”) and the Pension Benefit Guaranty Corporation (“PBGC”) (collectively, “Agencies”) recently released the 2023 Form 5500s containing significant reporting changes…more

Department of Labor (DOL), Employee Benefits, Form 5500, PBGC, Retirement Plan

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Parity or Bust: Tri-Agencies Propose Sweeping Changes to Mental Health Parity Requirements

On July 25, 2023, the Departments of Health and Human Services, Labor and Treasury (“Tri-Agencies”) issued sweeping new guidance on the Mental Health Parity and Addiction Equity Act (“MHPAEA”), including a Proposed Rule, a…more

Department of Health and Human Services (HHS), Department of Labor (DOL), Health Insurance, Mental Health, Mental Health Parity Rule

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Company Stock in Employee Benefit Plans May Reduce New Excise Tax on Buybacks

New Section 4501 of the Internal Revenue Code imposes a 1% excise tax on certain corporate stock repurchases or “corporate buybacks.” The new tax is imposed on the fair market value (“FMV”) of any stock repurchased by a…more

Employee Benefits, Excise Tax, Fair Market Value, Share Buybacks

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Parity or Bust: Tri-Agencies Propose Sweeping Changes to Mental Health Parity Requirements

On July 25, 2023, the Departments of Health and Human Services, Labor and Treasury (“Tri-Agencies”) issued sweeping new guidance on the Mental Health Parity and Addiction Equity Act (“MHPAEA”), including a Proposed Rule, a…more

Department of Health and Human Services (HHS), Department of Labor (DOL), Health Insurance, Mental Health, Mental Health Parity Rule

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

IRS Issues Long-Term, Part-Time Employee Proposed Regulations

On November 24, 2023, the IRS issued a Notice of Proposed Rulemaking, which provides long-awaited proposed regulations regarding the “long-term, part-time employees” rules under the SECURE Act of 2019 (“SECURE 1.0”) and the…more

Corporate Counsel, Employee Benefits, IRS, Proposed Regulation, Retirement Plan

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

IRS Issues FAQs on the Tax Treatment of Employer-Provided Work-Life Referral Services

On April 16, 2024, the IRS issued Fact Sheet 2024-13, which includes FAQs addressing the tax treatment of employer-provided work-life referral services. The FAQs generally provide that the value of these services can be…more

Employee Benefits, Fringe Benefits, Income Taxes, IRS

See all updates »

Emerging Case Law Supports Forum-Selection Clauses in ERISA Plans

A recent decision by the Ninth Circuit upholds the enforceability of forum-selection clauses in ERISA plans. The case, In re Becker v. United States Dist. Court, No. 20-72805, 2021 WL 1219745 (9th Cir. Apr. 1, 2021), is in line…more

401k, Corporate Counsel, Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty

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Tri-Agencies Issue FAQs on Contraceptive Coverage

On January 22, the Departments of Labor, Treasury, and Health and Human Services (“Tri-Agencies”) issued a set of Frequently Asked Questions (“ACA FAQs Part 64”) clarifying the contraceptive-related services that plans and…more

Affordable Care Act, Contraceptive Coverage Mandate, Contraceptives, Food and Drug Administration (FDA)

See all updates »

Is Your DC Plan Retirement Ready?

Participating in DC plans such as 401(k), 457, and 403(b) plans is the primary way most people save for retirement, and there is considerable sponsor and participant interest in making DC plans more effective at their primary…more

401k, 403(b) Plans, Benefit Plan Sponsors, Defined Contribution Plans, Employee Benefits

See all updates »

New SEC T+1 Rule Further Tightens Payroll Deposit Timeline for Stock Options and RSUs

Employers who compensate employees through nonqualified stock options or restricted stock units (“RSUs”) should be aware of an upcoming Securities and Exchange Commission (“SEC”) rule change affecting the settlement of…more

Restricted Stocks, Securities and Exchange Commission (SEC), Stock Options

See all updates »

ERISA Preemption Reaffirmed: Tenth Circuit Limits State PBM Regulation

On August 15, 2023, the Tenth Circuit issued its much-anticipated decision in PCMA v. Mulready, rejecting Oklahoma’s position that its pharmacy network requirements were not preempted by ERISA. Mulready has been closely watched…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Pharmacy Benefit Manager (PBM)

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2025 Medicare Advantage and Part D Proposed Rule: What’s New for 2025?

In early November, the Centers for Medicare and Medicaid Services (“CMS”) published the contract year 2025 proposed rulemaking (“Proposed Rule”) for Medicare Advantage (“MA”) and Part D sponsors. The Proposed Rule previews…more

Centers for Medicare & Medicaid Services (CMS), Medicare, Medicare Advantage, Medicare Part D, Prescription Drugs

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DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

PBGC Issues Proposed Regulation for Multiemployer Plan Withdrawal Liability Assumptions

On October 14, 2022 the Pension Benefit Guaranty Corporation (“PBGC”) published a proposed regulation regarding the interest rates that multiemployer pension plan actuaries use when calculating the present value of plans’…more

Employee Retirement Income Security Act (ERISA), Multiemployer Plan, PBGC, Pensions, Proposed Regulation

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

Eastern District of Pennsylvania Rules in Favor of ERISA Defendants After Rare Bench Trial

Lawsuits bringing fiduciary claims under ERISA continue to surge, but trials remain a rarity. Against that backdrop, Nunez et al., v. B. Braun Medical Inc. et al. stands apart. The 63,000-member class action lawsuit alleged that…more

401k, Bench Trial, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Retirement Plan

See all updates »

2022 Retirement Plan Year-End Amendments and Operational Compliance

As the end of 2022 approaches, it’s again time for plan sponsors to review their plan documents and plan operations to ensure compliance with increasingly complex qualification requirements and moving deadlines. While there are…more

401k, 403(b) Plans, 457(b) Plans, CARES Act, Employee Benefits

See all updates »

Parity or Bust: Tri-Agencies Propose Sweeping Changes to Mental Health Parity Requirements

On July 25, 2023, the Departments of Health and Human Services, Labor and Treasury (“Tri-Agencies”) issued sweeping new guidance on the Mental Health Parity and Addiction Equity Act (“MHPAEA”), including a Proposed Rule, a…more

Department of Health and Human Services (HHS), Department of Labor (DOL), Health Insurance, Mental Health, Mental Health Parity Rule

See all updates »

Proposed Regulations Limit Green Energy Tax Credits for ERISA Plan Investors

The Inflation Reduction Act of 2022 (“IRA”) provides generous tax credits for certain clean energy investments (e.g., 50% of the applicable basis in wind and solar farm projects). However, Treasury’s proposed regulations…more

Clean Energy, Employee Benefits, Employee Retirement Income Security Act (ERISA), Investors, Proposed Regulation

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BREAKING: DOL Sends New Fiduciary Rule to OMB

The Department of Labor (“DOL”) has sent a new, proposed fiduciary rule to the Office and Management and Budget (“OMB”) for review. The text of the proposal is not yet public. OMB must first conduct an interagency review…more

Department of Labor (DOL), Employer Liability Issues, Fiduciary Rule, OMB

See all updates »

DOL Finalizes More Stringent Procedures for Requesting Prohibited Transaction Exemptions

The Department of Labor’s (“DOL”) prohibited transaction exemption procedures provide an opportunity for plan sponsors, service providers, industry groups, or others to apply for permission to engage in a variety of transactions…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Investment Adviser

See all updates »

Déjà Vu: Biden’s 2025 Budget Nearly Identical on Health, Retirement

On March 11, 2024, President Biden released his budget for Fiscal Year 2025. Hewing closely to proposals in its last budget, the Administration’s new budget proposes a number of major tax increases, including the following..…more

Biden Administration, Corporate Taxes, Income Taxes, Retirement Plan, Tax Planning

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This Week From the Hill (April 21 – 27, 2024)

Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing, or…more

Child Tax Credit, Income Taxes, Tax Planning, Tax Reform

See all updates »

A Victory for Plan Fiduciaries: In Cunningham v. Cornell University, the Second Circuit Clarifies the Pleading Standard for Prohibited Transaction Claims

For years, courts have struggled with the appropriate standard to apply to ERISA prohibited transaction claims at the pleading stage. Setting the pleading standard too low exposes employers to significant litigation risk, and…more

Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Fiduciary Rule, Retirement Plan

See all updates »

COBRA Notice Litigation Update: Recent Decision Signals Some Skepticism of Plaintiffs’ Claims

Since 2016, plaintiffs’ counsel have filed over 70 putative class actions, mostly against large plan sponsors, alleging deficiencies in election notice requirements as mandated under the Consolidated Omnibus Budget…more

Benefit Plan Sponsors, Class Action, COBRA, Employee Benefits

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Influential Circuit Court Establishes Pleading Standards in Residential Treatment Center Cases

In the past several years, the U.S. District Court for the District of Utah has been a hotbed for litigation involving claims for mental health treatment at residential treatment centers. Dozens of lawsuits have been filed in…more

Department of Labor (DOL), Healthcare Facilities, Mental Health, Mental Health Parity Rule, MHPAEA

See all updates »

Tri-Agencies Issue FAQs on Contraceptive Coverage

On January 22, the Departments of Labor, Treasury, and Health and Human Services (“Tri-Agencies”) issued a set of Frequently Asked Questions (“ACA FAQs Part 64”) clarifying the contraceptive-related services that plans and…more

Affordable Care Act, Contraceptive Coverage Mandate, Contraceptives, Food and Drug Administration (FDA)

See all updates »

Amendment to QPAM Exemption

On April 2, 2024, the Department of Labor (“DOL” or “Department”) released an amendment (the “Amendment”) to Prohibited Transaction Exemption 84-14 (the “QPAM Exemption” or “Exemption”). The changes were proposed by DOL in July…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Internal Revenue Code (IRC), Investment Funds

See all updates »

Is Your DC Plan Retirement Ready?

Participating in DC plans such as 401(k), 457, and 403(b) plans is the primary way most people save for retirement, and there is considerable sponsor and participant interest in making DC plans more effective at their primary…more

401k, 403(b) Plans, Benefit Plan Sponsors, Defined Contribution Plans, Employee Benefits

See all updates »

Tri-Agencies Finalize Rule on STLDI, but Kick the Can Down the Road on Fixed Indemnity and the Health Plan Tax Exclusion

On March 28, 2024, the Departments of Labor, Treasury, and Health and Human Services (the “Tri-Agencies”) issued final regulations on short-term, limited-duration insurance (“STLDI”), hospital and other fixed indemnity insurance…more

Health Insurance, Indemnity Insurance, Insurance Industry, Proposed Rules

See all updates »

Additional Required Minimum Distribution Relief Following SECURE 2.0 Act Changes

Last week, the IRS issued Notice 2023-54 (“Notice”) that provides a variety of relief for both plan sponsors and IRA providers, along with participants/IRA owners and their beneficiaries, while we await the final Code section…more

Employee Benefits, Required Minimum Distributions, Retirement, Retirement Plan, SECURE Act

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PBGC Update: 4010 Reporting Waivers & Benefit Payment Regulations

The Pension Benefit Guaranty Corporation (“PBGC”) recently issued Technical Update Number 23-1 to provide for certain underfunded pension plans a limited waiver from the reporting requirements under ERISA section 4010 due to…more

Employee Benefits, Employee Retirement Income Security Act (ERISA), PBGC, Pensions, Retirement Plan

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Influential Circuit Court Establishes Pleading Standards in Residential Treatment Center Cases

In the past several years, the U.S. District Court for the District of Utah has been a hotbed for litigation involving claims for mental health treatment at residential treatment centers. Dozens of lawsuits have been filed in…more

Department of Labor (DOL), Healthcare Facilities, Mental Health, Mental Health Parity Rule, MHPAEA

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

IRS Rules That Payment of 401(h) Account Benefits to Pension-Eligible Active Participants Won’t Jeopardize Plan Qualification

A recent IRS letter ruling provides helpful clarification on the interaction of in-service distributions to active employees (Code section 401(a)(36)) and the requirement that Code section 401(h) accounts provide only retiree…more

Defined Benefit Plans, Employee Benefits, Health Insurance, IRS, Pensions

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DOL Cybersecurity Investigations: The Trap Door to Endless Document Requests?

Parties involved in a Department of Labor (“DOL”) Employee Benefits Security Administration (“EBSA”) investigation often ask a simple question: how much information am I obligated to provide the DOL in response to an…more

Corporate Counsel, Cybersecurity, Department of Labor (DOL), EBSA, Employee Benefits

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BREAKING: DOL Sends New Fiduciary Rule to OMB

The Department of Labor (“DOL”) has sent a new, proposed fiduciary rule to the Office and Management and Budget (“OMB”) for review. The text of the proposal is not yet public. OMB must first conduct an interagency review…more

Department of Labor (DOL), Employer Liability Issues, Fiduciary Rule, OMB

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

Treasury Issues Final Regulation on Constructing Yield Curve

The Treasury has published final regulations on the methodology for constructing the yield curve that underlies how present values are calculated for defined benefit plans. The final regulations are nearly identical to the…more

Defined Benefit Plans, Employee Benefits, IRS, U.S. Treasury

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Possible Impact of New DOL Employee Classification Rule on Employee Benefits

The DOL Wage and Hour Division recently released a new rule changing how workers are classified under the Fair Labor Standards Act (“FLSA”) (“Final Rule”). The Final Rule replaces DOL’s 2021 final regulation and provides a more…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fair Labor Standards Act (FLSA), Wage and Hour

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This Week From the Hill (April 21 – 27, 2024)

Each week while Congress is in session, our Policy team delivers a key update to highlight a topical benefits, health, or retirement news item from the Hill, such as a newly introduced bill, a summary of a committee hearing, or…more

Child Tax Credit, Income Taxes, Tax Planning, Tax Reform

See all updates »

DOL Issues Final 5500 Rules for MEPs and PEPs, but Defers Finalizing Broader Changes

On December 29, 2021, the Department of Labor (“DOL”) released a final form revisions (“Final Revisions”) modifying the Form 5500 Annual Return/Report of Employee Benefit Plan (“Form 5500”) for benefit plans. 86 Fed. Reg. 73976…more

Department of Labor (DOL), Employee Benefits, Form 5500, Multiemployer Plan

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CCPA Delay? Look Before You Leap

On Friday, June 30, 2023, the Superior Court of California (Sacramento Division) delayed enforcement of regulations under the California Privacy Rights Act of 2020 (“CPRA”) until one year after adoption – or March 29, 2024. The…more

California Consumer Privacy Act (CCPA), California Privacy Rights Act (CPRA), Cybersecurity, Data Privacy, Data Protection

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2023 Retirement Plan Year-End Amendments and Operational Compliance

As the end of 2023 approaches, it’s again time for plan sponsors to review their plan documents and plan operations to ensure compliance with increasingly complex qualification requirements and moving deadlines. While there are…more

401k, Employee Benefits, Retirement, Retirement Plan, SECURE Act

See all updates »

DOL Finalizes PTE 84-24 Amendments

On April 25, 2024, the U.S. Department of Labor (“DOL”) published its much-anticipated final regulation on the definition of “fiduciary” under section 3(21)(a)(ii) of the Employee Retirement Income Security Act of 1974, as…more

Department of Labor (DOL), Employee Benefits, Employee Retirement Income Security Act (ERISA), Fiduciary Duty, Popular

See all updates »

Three Key Strategies for Defending MHPAEA Claims: Preparing for the Lawsuit Before It Is Filed

The Paul Wellstone and Peter Domenici Mental Health Parity and Addiction Equity Act of 2008 (“MHPAEA”) has increasingly been the focus of government enforcement activity and private plaintiff litigation. In its 2022 Report to…more

Department of Health and Human Services (HHS), Department of Labor (DOL), Employee Benefits, Employer Group Health Plans, Mental Health

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Update! Departments Issue More Guidance Addressing Coverage of Over-the-Counter COVID-19 Tests

On December 2, 2021, President Biden announced new actions to combat COVID-19, given the emergence of the new Omicron variant. As part of his nine-point plan, the President included a directive that “the more than 150 million…more

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JD Supra Privacy Policy

Updated: Dec 28, 2021:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

Please note that if you subscribe to one of our Services, you can make choices about how we collect, use and share your information through our Privacy Center under the "My Account" dashboard (available if you are logged into your JD Supra account).

Collection of Information

Registration Information. When you register with JD Supra for our Website and Services, either as an author or as a subscriber, you will be asked to provide identifying information to create your JD Supra account ("Registration Data"), such as your:

  • Email
  • First Name
  • Last Name
  • Company Name
  • Company Industry
  • Title
  • Country

Other Information: We also collect other information you may voluntarily provide. This may include content you provide for publication. We may also receive your communications with others through our Website and Services (such as contacting an author through our Website) or communications directly with us (such as through email, feedback or other forms or social media). If you are a subscribed user, we will also collect your user preferences, such as the types of articles you would like to read.

Information from third parties (such as, from your employer or LinkedIn): We may also receive information about you from third party sources. For example, your employer may provide your information to us, such as in connection with an article submitted by your employer for publication. If you choose to use LinkedIn to subscribe to our Website and Services, we also collect information related to your LinkedIn account and profile.

Your interactions with our Website and Services: As is true of most websites, we gather certain information automatically. This information includes IP addresses, browser type, Internet service provider (ISP), referring/exit pages, operating system, date/time stamp and clickstream data. We use this information to analyze trends, to administer the Website and our Services, to improve the content and performance of our Website and Services, and to track users' movements around the site. We may also link this automatically-collected data to personal information, for example, to inform authors about who has read their articles. Some of this data is collected through information sent by your web browser. We also use cookies and other tracking technologies to collect this information. To learn more about cookies and other tracking technologies that JD Supra may use on our Website and Services please see our "Cookies Guide" page.

How do we use this information?

We use the information and data we collect principally in order to provide our Website and Services. More specifically, we may use your personal information to:

  • Operate our Website and Services and publish content;
  • Distribute content to you in accordance with your preferences as well as to provide other notifications to you (for example, updates about our policies and terms);
  • Measure readership and usage of the Website and Services;
  • Communicate with you regarding your questions and requests;
  • Authenticate users and to provide for the safety and security of our Website and Services;
  • Conduct research and similar activities to improve our Website and Services; and
  • Comply with our legal and regulatory responsibilities and to enforce our rights.

How is your information shared?

  • Content and other public information (such as an author profile) is shared on our Website and Services, including via email digests and social media feeds, and is accessible to the general public.
  • If you choose to use our Website and Services to communicate directly with a company or individual, such communication may be shared accordingly.
  • Readership information is provided to publishing law firms and companies and authors of content to give them insight into their readership and to help them to improve their content.
  • Our Website may offer you the opportunity to share information through our Website, such as through Facebook's "Like" or Twitter's "Tweet" button. We offer this functionality to help generate interest in our Website and content and to permit you to recommend content to your contacts. You should be aware that sharing through such functionality may result in information being collected by the applicable social media network and possibly being made publicly available (for example, through a search engine). Any such information collection would be subject to such third party social media network's privacy policy.
  • Your information may also be shared to parties who support our business, such as professional advisors as well as web-hosting providers, analytics providers and other information technology providers.
  • Any court, governmental authority, law enforcement agency or other third party where we believe disclosure is necessary to comply with a legal or regulatory obligation, or otherwise to protect our rights, the rights of any third party or individuals' personal safety, or to detect, prevent, or otherwise address fraud, security or safety issues.
  • To our affiliated entities and in connection with the sale, assignment or other transfer of our company or our business.

How We Protect Your Information

JD Supra takes reasonable and appropriate precautions to insure that user information is protected from loss, misuse and unauthorized access, disclosure, alteration and destruction. We restrict access to user information to those individuals who reasonably need access to perform their job functions, such as our third party email service, customer service personnel and technical staff. You should keep in mind that no Internet transmission is ever 100% secure or error-free. Where you use log-in credentials (usernames, passwords) on our Website, please remember that it is your responsibility to safeguard them. If you believe that your log-in credentials have been compromised, please contact us at privacy@jdsupra.com.

Children's Information

Our Website and Services are not directed at children under the age of 16 and we do not knowingly collect personal information from children under the age of 16 through our Website and/or Services. If you have reason to believe that a child under the age of 16 has provided personal information to us, please contact us, and we will endeavor to delete that information from our databases.

Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

  • Our Legal Basis for Processing: Generally, we rely on our legitimate interests in order to process your personal information. For example, we rely on this legal ground if we use your personal information to manage your Registration Data and administer our relationship with you; to deliver our Website and Services; understand and improve our Website and Services; report reader analytics to our authors; to personalize your experience on our Website and Services; and where necessary to protect or defend our or another's rights or property, or to detect, prevent, or otherwise address fraud, security, safety or privacy issues. Please see Article 6(1)(f) of the E.U. General Data Protection Regulation ("GDPR") In addition, there may be other situations where other grounds for processing may exist, such as where processing is a result of legal requirements (GDPR Article 6(1)(c)) or for reasons of public interest (GDPR Article 6(1)(e)). Please see the "Your Rights" section of this Privacy Policy immediately below for more information about how you may request that we limit or refrain from processing your personal information.
  • Your Rights
    • Right of Access/Portability: You can ask to review details about the information we hold about you and how that information has been used and disclosed. Note that we may request to verify your identification before fulfilling your request. You can also request that your personal information is provided to you in a commonly used electronic format so that you can share it with other organizations.
    • Right to Correct Information: You may ask that we make corrections to any information we hold, if you believe such correction to be necessary.
    • Right to Restrict Our Processing or Erasure of Information: You also have the right in certain circumstances to ask us to restrict processing of your personal information or to erase your personal information. Where you have consented to our use of your personal information, you can withdraw your consent at any time.

You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
  • Onward Transfer to Third Parties: As noted in the "How We Share Your Data" Section above, JD Supra may share your information with third parties. When JD Supra discloses your personal information to third parties, we have ensured that such third parties have either certified under the EU-U.S. or Swiss Privacy Shield Framework and will process all personal data received from EU member states/Switzerland in reliance on the applicable Privacy Shield Framework or that they have been subjected to strict contractual provisions in their contract with us to guarantee an adequate level of data protection for your data.

California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
150 Harbor Drive, #2760
Sausalito, CA 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

As with many websites, JD Supra's website (located at www.jdsupra.com) (our "Website") and our services (such as our email article digests)(our "Services") use a standard technology called a "cookie" and other similar technologies (such as, pixels and web beacons), which are small data files that are transferred to your computer when you use our Website and Services. These technologies automatically identify your browser whenever you interact with our Website and Services.

How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

  1. Improve the user experience on our Website and Services;
  2. Store the authorization token that users receive when they login to the private areas of our Website. This token is specific to a user's login session and requires a valid username and password to obtain. It is required to access the user's profile information, subscriptions, and analytics;
  3. Track anonymous site usage; and
  4. Permit connectivity with social media networks to permit content sharing.

There are different types of cookies and other technologies used our Website, notably:

  • "Session cookies" - These cookies only last as long as your online session, and disappear from your computer or device when you close your browser (like Internet Explorer, Google Chrome or Safari).
  • "Persistent cookies" - These cookies stay on your computer or device after your browser has been closed and last for a time specified in the cookie. We use persistent cookies when we need to know who you are for more than one browsing session. For example, we use them to remember your preferences for the next time you visit.
  • "Web Beacons/Pixels" - Some of our web pages and emails may also contain small electronic images known as web beacons, clear GIFs or single-pixel GIFs. These images are placed on a web page or email and typically work in conjunction with cookies to collect data. We use these images to identify our users and user behavior, such as counting the number of users who have visited a web page or acted upon one of our email digests.

JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

  • HubSpot - For more information about HubSpot cookies, please visit legal.hubspot.com/privacy-policy.
  • New Relic - For more information on New Relic cookies, please visit www.newrelic.com/privacy.
  • Google Analytics - For more information on Google Analytics cookies, visit www.google.com/policies. To opt-out of being tracked by Google Analytics across all websites visit http://tools.google.com/dlpage/gaoptout. This will allow you to download and install a Google Analytics cookie-free web browser.

Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

If you would like to change how a browser uses cookies, including blocking or deleting cookies from the JD Supra Website and Services you can do so by changing the settings in your web browser. To control cookies, most browsers allow you to either accept or reject all cookies, only accept certain types of cookies, or prompt you every time a site wishes to save a cookie. It's also easy to delete cookies that are already saved on your device by a browser.

The processes for controlling and deleting cookies vary depending on which browser you use. To find out how to do so with a particular browser, you can use your browser's "Help" function or alternatively, you can visit http://www.aboutcookies.org which explains, step-by-step, how to control and delete cookies in most browsers.

Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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