Group health plan sponsors that are providing the temporary COBRA premium subsidy required by the American Rescue Plan Act (ARPA) must provide advance notice to certain recipients that the COBRA subsidy will end. The notice...more
In recently issued joint guidance, the Department of Labor, the Department of the Treasury and the Internal Revenue Service confirmed the indirect extension of the COVID-19-related deadlines for electing and paying for COBRA...more
In Notice 2020-52, the Internal Revenue Service liberalized certain limitations on a plan sponsor’s ability to reduce or suspend contributions to the sponsor’s safe harbor 401(k) or 403(b) plan. The relief is limited,...more
The Internal Revenue Service recently announced the dollar limitations for pension plans and other items beginning January 1, 2018. Some of the limits are listed below....more
The Patient Protection and Affordable Care Act (ACA) created new fees for covered health plans, including transitional reinsurance program fees (TRP Fees) that are designed to stabilize premium increases that are expected to...more
There has been a tremendous amount of focus on participant-assessed fees in 401(k) and 403(b) plans over the last couple of years. This has come about, in part, because of lawsuits and the Department of Labor (DOL)...more
6/25/2014
/ 401k ,
403(b) Plans ,
Defined Benefit Plans ,
Defined Contribution Plans ,
Department of Labor (DOL) ,
Disclosure Requirements ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Employer Liability Issues ,
Fee Disclosure ,
Plan Administrators