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July 5, 2013
No later than July 31, 2013, most employer health plans will be required to pay so-called “PCORI Fees.” This Client Alert explains the purpose of PCORI Fees, which plans must pay them, and how to calculate them. We also provide links to the IRS forms with which the fees must be submitted.
July 1, 2013

On Monday, June 24, 2013, a sharply divided Supreme Court made it harder for employees to win discrimination and retaliation suits against their employers. In a pair of 5-4 decisions, the Court limited how juries can decide retaliation lawsuits, requiring victims to prove employers would not have taken action against them “but-for” their intention to retaliate. The Court also held a person must be able to hire and fire someone to be considered a supervisor in discrimination lawsuits.

June 26, 2013
On June 23, 2013 the Supreme Court issued two opinions concerning same-sex marriage. This Client Alert provides a brief summary of the cases, as well as information concerning the effect of these opinions on employee benefit plans and, at the end, provide action items for employers.
May 20, 2013
May 20, 2013

Over the past year, there has been a marked increase in Department of Labor (“DOL”) audits of qualified retirement plans.  It appears that not only has the number of audits increased, but so has the DOL’s expectations of plan fiduciaries.  Most recently, it has been reported that during routine audits, DOL officials seek documentation as to the level of fiduciary training that has been given to plan fiduciaries.  The DOL takes the view that fiduciary training evidences prudent fiduciary practice.

May 10, 2013
On March 27, 2013, in a 5-4 decision of a very divided bench, the U.S. Supreme Court held plaintiffs in a class action must demonstrate damages attributable to a class-wide injury may be measured on a class-wide basis to qualify for certification.
May 10, 2013
In a 4-3 split decision, on May 3, 2013 the Nebraska Supreme Court in Fisher v. Payflex Systems USA, Inc. held that paid time off (PTO) is the same as accrued but unused vacation that must be paid upon separation of employment under the Nebraska Wage Payment and Collection Act (the Act).
May 10, 2013
May 9, 2013
May 3, 2013

On April 10, 2013, the Obama Administration (the Administration) released its 2014 fiscal year budget (the Budget). This Client Alert summarizes the key proposals impacting plan sponsors as described in the Budget and the Department of the Treasury’s General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals. While it is unlikely the entire Budget will be enacted, parts of it may be passed in some form.

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