Employee Benefits and Executive Compensation

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June 29, 2012

On June 28, 2012, the Supreme Court ruled that the Patient Protection and Affordable Care Act  (“PPACA”) is constitutional.

Client Alert
June 5, 2012

Last week, the First Circuit found that the federal Defense of Marriage Act (“DOMA”) is unconstitutional.

Client Alert
April 9, 2012

After over five years of litigation, on March 31, 2012, the U.S. District Court for the Western District of Missouri found that ABB, Inc., its benefits and investment committees and certain individual fiduciaries (the “ABB Defendants”) and Fidelity Management Trust Company and Fidelity Management & Research Company (“Fidelity”), a 401(k) plan recordkeeper, breached fiduciary duties owed to two ABB, Inc. 401(k) Plans (the “Plans”).

Client Alert
March 27, 2012

Two years ago, the Patient Protection and Affordable Care Act (“PPACA”) became this nation’s health care reform law. Yesterday, the United States Supreme Court began hearing oral arguments—a total of six hours over three days—concerning the law.

March 27, 2012

Two years ago, the Patient Protection and Affordable Care Act (“PPACA”) became this nation’s health care reform law. Yesterday, the United States Supreme Court began hearing oral arguments—a total of six hours over three days—concerning the law.

Client Alert
March 8, 2012

Under the Patient Protection and Affordable Care Act of 2010 (“PPACA”), group health plans must provide a new document called a summary of benefits and coverage (“SBC”).

Client Alert
February 13, 2012

A group health plan that provides prescription drug coverage to Medicare‑eligible individuals must make two annual disclosures.  This Client Alert concerns the first annual disclosure that goes to the Centers for Medicare & Medicaid Services (“CMS”) and is due 60 days after the beginning of the plan year.

Client Alert
February 6, 2012

The U.S. Department of Labor (the “DOL”) issued final regulations on February 2, 2012 regarding the service provider disclosure requirement for retirement plans. In addition to this disclosure requirement, the DOL had previously issued final regulations regarding the separate participant disclosure requirement.

Client Alert
January 27, 2012

Under the Patient Protection and Affordable Care Act of 2010 (“PPACA”), employers must include the cost of their group health plan coverage on employees’ Forms W-2. This reporting requirement is intended to be informational only and will not affect the amount includable in an employee’s income.

Client Alert
October 25, 2011
2012 COLA Chart
Client Alert
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