2012 Hot Topics

Date Title
09-Feb-12

California Same-Sex Marriage Ban Found Unconstitutional

Author(s): Joseph S. Adams , Brett R. Johnson , Todd A. Solomon
Practice Areas & Industries: Employee Benefits

30-Jan-12

Illinois Reverses Position on Income Tax Treatment of Benefits for Civil Union Partners

Author(s): Elizabeth A. Savard , Todd A. Solomon , Brian J. Tiemann
Practice Areas & Industries: Benefits Plan Compliance , Employee Benefits , Health and Welfare Benefit Plans

2011 Hot Topics

Date Title
27-Dec-11

IRS Extends Transition Relief for Puerto Rico Qualified Plans to Participate in U.S. Group Trusts and Deadline to Transfer Assets

Author(s): Nancy S. Gerrie , Jeffrey M. Holdvogt
Practice Areas & Industries: Employee Benefits

15-Nov-11

French Prime Minister Announces Measures to Reduce Budget Deficit

Author(s): Hervé Bidaud
Practice Areas & Industries: Employee Benefits , Paris , Tax

01-Nov-11

IRS Modifies M&P and Volume Submitter Determination Letter Procedures

Author(s): Brett R. Johnson , Kay Kemp , Todd A. Solomon
Practice Areas & Industries: Employee Benefits

30-Sep-11

New October 15 Deadline for Medicare Part D Creditable / Non-Creditable Coverage Notices

Author(s): Susan M. Nash , Elizabeth A. Savard
Practice Areas & Industries: Employee Benefits , Health

02-Sep-11

Compulsory Dividend Bonus for French Employees Effective as of 28 July 2011

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , Paris

02-Sep-11

French Prime Minister Announces Measures to Reduce Budget Deficit

Author(s): Hervé Bidaud
Practice Areas & Industries: Employee Benefits , Paris , Tax

24-Aug-11

French Statute of 28 July 2011 Adds Heavy Requirements for Postings

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , International Trade , Paris

01-Aug-11

New Guidelines Issued on Preventive Services for Women, Including Religious Employer Exception

Author(s): Amy M. Gordon , Susan M. Nash , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits

18-Jul-11

French Supreme Court Rules Information on Bonus Targets and Rules in International Companies Must be In French

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , Paris

18-Jul-11

French Supreme Court Rules Intra-Company Postings Must Include Personnel Management Costs or Risk Being Classed as For-Profit

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , Paris

18-Jul-11

French Supreme Court Rules Subsidiaries’ Works Council Entitled to Appoint an Expert During Mergers and Acquisitions Notified to the EU Commission

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , Paris

18-Jul-11

French Supreme Court Rules Unfairly Dismissed Employees Entitled to Damages for Lost Opportunity to Benefit From a Defined-Benefit Pension

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , Paris

29-Jun-11

French Supreme Court Rule For Change Of Control Clause In Management Employment Contracts

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Corporate , Employee Benefits , Paris

29-Jun-11

The French Supreme Court Decides That Employees With Jobs At Risk Take Precedence

Author(s): Sébastien Le Coeur , Jilali Maazouz
Practice Areas & Industries: Employee Benefits , Paris

23-Jun-11

Guidance Regarding Annual Waiver Application Deadline

Author(s): Susan M. Nash , Maureen O'Brien
Practice Areas & Industries: Employee Benefits , Health

17-Jun-11

Reminder: Upcoming Amendment Deadline for Cafeteria Plans and HRAs

Author(s): Susan M. Nash
Practice Areas & Industries: Employee Benefits , Health Care Law Reform

31-May-11

Illinois Civil Unions Complicated by Federal DOMA and Potential DOMA Repeal

Author(s): Brett R. Johnson , Todd A. Solomon
Practice Areas & Industries: Employee Benefits

18-Apr-11

2011 Budget Deal Includes Changes to PPACA

Author(s): Amy M. Gordon , Susan M. Nash , Maureen O'Brien
Practice Areas & Industries: Employee Benefits , Health Care Law Reform

31-Mar-11

IRS Releases Interim Guidance on Reporting Cost of Employer-Sponsored Group Health Plan Coverage on W-2

Author(s): Ira B. Mirsky , Maureen O'Brien
Practice Areas & Industries: Employee Benefits , Tax

21-Mar-11

U.S. Department of Labor Releases New Guidance Further Delaying Enforcement for Health Care Reform Appeals Rules

Author(s): Amy M. Gordon , Michael T. Graham , Susan M. Nash , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits , Health

2010 Hot Topics

Date Title
28-Dec-10

IRS Releases Two New Important Pieces Of Executive Compensation Guidance Related To Health Care Reform

Author(s): Joseph S. Adams , Jonathan J. Boyles , Andrew C. Liazos
Practice Areas & Industries: Employee Benefits , Health

17-Dec-10

Requirements for Certain Nonimmigrant Visa Petitions to Be Modified

Author(s): Joan-Elisse Carpentier , David J. Levine , Raymond Paretzky
Practice Areas & Industries: Employee Benefits

14-Oct-10

IRS Releases New Guidance on W-2 Reporting Requirement

Author(s): Amy M. Gordon , Joanna C. Kerpen , Susan M. Nash
Practice Areas & Industries: Employee Benefits , Tax

08-Oct-10

U.S. Department of Health and Human Services Releases New Guidance on Early Retiree Reinsurance Program

Author(s): Amy M. Gordon , Megan Mardy , Susan M. Nash
Practice Areas & Industries: Employee Benefits , Reimbursement/Fraud & Abuse

21-Sep-10

U.S. Departments of Health and Human Services, Labor and Treasury Release New Guidance on Health Care Reform Requirements

Author(s): Amy M. Gordon , Susan M. Nash , Elizabeth A. Savard , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits , Health

01-Sep-10

Most Plan Loans Now Exempt From Truth in Lending Disclosures

Author(s): Diane M. Morgenthaler , Natalie M. Nathanson , Patrick D. Ryan
Practice Areas & Industries: Employee Benefits

31-Aug-10

Update on the Early Retiree Reinsurance Program

Author(s): Amy M. Gordon , Susan M. Nash
Practice Areas & Industries: Employee Benefits , Health

18-Aug-10

Ban on Same-Sex Marriage in California to Continue Pending Appeal

Author(s): Joseph S. Adams , Todd A. Solomon , Brian J. Tiemann
Practice Areas & Industries: Employee Benefits

13-Aug-10

New Proposed PBGC Rule Has Potential to Greatly Expand Liability for Pension Plan Sponsors Contemplating Restructurings, Reductions in Force and Business Transactions

Author(s): Joseph S. Adams , Michael T. Graham , Diane M. Morgenthaler , Maureen O'Brien , David E. Rogers , Patrick D. Ryan
Practice Areas & Industries: Corporate , Employee Benefits

09-Aug-10

California’s Ban on Same-Sex Marriage Held Unconstitutional

Author(s): Todd A. Solomon , Brian J. Tiemann
Practice Areas & Industries: Employee Benefits

04-Aug-10

Google Adopts Cutting-Edge Practice of Providing Tax Gross-ups

Author(s): Joseph S. Adams , Todd A. Solomon , Brian J. Tiemann
Practice Areas & Industries: Employee Benefits

16-Jul-10

DOL Issues Interim Final Regulations on Fee Disclosures

Author(s): Nancy S. Gerrie , Jeffrey M. Holdvogt , Stephen Pavlick PC , David E. Rogers , Susan Peters Schaefer , Karen A. Simonsen , Todd A. Solomon
Practice Areas & Industries: Employee Benefits

29-Jun-10

Health Care Reform: Early Retiree Reinsurance Program Application is Now Available

Author(s): Amy M. Gordon , David E. Rogers , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits , Health , Health Care Law Reform , Labor & Employment

15-Jun-10

Health Care Reform: Agencies Clarify that Health Care Reform Requirements Should Not Apply to Retiree-Only Plans

Author(s): Amy M. Gordon , Susan M. Nash , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits , Health , Health Care Law Reform

15-Jun-10

PBGC to Offer Relief to Certain Premium Filers

Author(s): Maureen O'Brien
Practice Areas & Industries: Employee Benefits

02-Jun-10

Health Care Reform: Early Retiree Reinsurance Program Draft Application Released

Author(s): Amy M. Gordon , Joanna C. Kerpen
Practice Areas & Industries: Employee Benefits , Health , Health Care Law Reform , Reimbursement/Fraud & Abuse

25-May-10

RiskMetrics Introduces a New Governance-Risk Rating System That May Impact Executive Compensation Arrangements

Author(s): Joseph S. Adams , Andrew C. Liazos , Maureen O'Brien
Practice Areas & Industries: Employee Benefits , Public Companies

19-May-10

IRS 401(k) Compliance Check Questionnaire

Author(s): Stephen R. Miller , Maureen O'Brien
Practice Areas & Industries: Employee Benefits

11-May-10

Financial Regulatory Reform Bill Could Impact Employee Benefit Plan Investment in Swaps

Author(s): Maggie McTigue , Karen A. Simonsen
Practice Areas & Industries: Corporate , Employee Benefits

06-May-10

COBRA Subsidy Extension Model Notices

Author(s): Susan M. Nash , Maureen O'Brien
Practice Areas & Industries: Employee Benefits

06-May-10

PBGC Continues to Enforce Additional Funding upon Cessation of Operations at a Facility

Author(s): Diane M. Morgenthaler , Maureen O'Brien
Practice Areas & Industries: Employee Benefits

27-Apr-10

Top 10 Tips for the New Form 5500 Electronic Filing Requirements

Author(s): Nancy S. Gerrie , Natalie M. Nathanson
Practice Areas & Industries: Employee Benefits

14-Jan-10

COBRA Subsidy Extension Model Notices

Author(s): Amy M. Gordon , Susan M. Nash
Practice Areas & Industries: Consumer-Driven Health Care , Employee Benefits , Health and Welfare Benefit Plans

2009 Hot Topics

Date Title
04-Nov-09

Extended COBRA Continuation Protection Act Introduced

Author(s): Susan M. Nash
Practice Areas & Industries: Employee Benefits

23-Sep-09

Summary Prospectus Meets ERISA 404(c) Requirements

Author(s): Susan Peters Schaefer
Practice Areas & Industries: Benefits Plan Compliance , Employee Benefits

08-May-09

IRS Extends Election Period for Multiemployer Funding Relief to June 30, 2009

Author(s): Jonathan J. Boyles
Practice Areas & Industries: Benefits Plan Compliance , Employee Benefits , Markets Restructuring

08-Apr-09

Vermont Legalizes Same-Sex Marriage

Author(s): Joseph S. Adams , Todd A. Solomon , Brian J. Tiemann
Practice Areas & Industries: Employee Benefits

23-Feb-09

IRS Issues Revised Form 941 and Instructions for COBRA Premium Subsidy

Author(s): Amy M. Gordon , Susan M. Nash
Practice Areas & Industries: Benefits Plan Compliance , Employee Benefits , Health , Health and Welfare Benefit Plans

2008 Hot Topics

Date Title
18-Nov-08

Tax Exempt Employers: December 31 Deadline Approaching for 403(b) Plans

Author(s): Jonathan J. Boyles , Ralph E. DeJong
Practice Areas & Industries: Employee Benefits , Health , Non-Qualified Deferred Compensation

14-Nov-08

Conflicting Signals on Same-Sex Marriage Affect Employee Benefit Plans

Author(s): Joseph S. Adams , Todd A. Solomon
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans

28-Feb-08

Court Allows Deductions for ESOP Distributions from Proceeds of Redemptions

Author(s): William L. Goldman , Robin L. Greenhouse
Practice Areas & Industries: Employee Benefits , ESOPs , Executive Compensation , State & Local Tax , Tax

31-Jan-08

Massachusetts Form 1099-HC Filing Reminder

Author(s): Amy M. Gordon , Susan M. Nash
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans

2007 Hot Topics

Date Title
04-Oct-07

Creditable Coverage Notice Deadline Reminder

Author(s): Susan M. Nash , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans

11-Sep-07

IRS Provides Limited Extension To Amend Section 409 Plan Documents

Author(s): Joseph S. Adams , John P. Hendrickson PC , Andrew C. Liazos
Practice Areas & Industries: Employee Benefits , Executive Compensation

14-Mar-07

Deadline Nears for Diversification of Employer Securities in Retirement Plans

Author(s): Jeffrey M. Holdvogt , Susan Peters Schaefer
Practice Areas & Industries: Benefits Plan Compliance , Employee Benefits

2006 Hot Topics

Date Title
26-Oct-06

Creditable Coverage Notice Deadline Nears

Author(s): Susan M. Nash , Jamie A. Weyeneth
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans

01-Sep-06

CMS Sends RDS Program Application Reminder

Author(s): Amy M. Gordon , Susan M. Nash
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans

11-Jul-06

Same-Gender Marriage Developments

Author(s): Joseph S. Adams , Anne S. Becker , Todd A. Solomon
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans , Labor & Employment

18-Jan-06

IRS Provides Limited Relief From Relative Value Disclosure Deadline on February 1, 2006

Author(s): Diane M. Morgenthaler
Practice Areas & Industries: Employee Benefits

2005 Hot Topics

Date Title
30-Sep-05

U.S. Treasury and IRS Issue Proposed Regulations Under Section 409A

Author(s): Joseph S. Adams , Ralph E. DeJong , John P. Hendrickson PC , Andrew C. Liazos , Stephen Pavlick PC , William R. Pomierski
Practice Areas & Industries: Employee Benefits , Executive Compensation

13-Jun-05

New Court Case Disregards a Severance Plan Participant’s Release of ADEA Claims

Author(s): Diane M. Morgenthaler , Todd A. Solomon
Practice Areas & Industries: Employee Benefits , Executive Compensation , Health and Welfare Benefit Plans , Labor & Employment

11-Mar-05

Veterans Benefits Improvement Act

Author(s): Amy M. Gordon , Susan M. Nash
Practice Areas & Industries: Employee Benefits , Health and Welfare Benefit Plans

2003 Hot Topics

Date Title
17-Oct-03

IRS Announces Pension Plan Limitations for 2004

Author(s): Paul J. Compernolle
Practice Areas & Industries: Benefits Plan Compliance , Employee Benefits , ESOPs , Health and Welfare Benefit Plans

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McDermott Will and Emery