More Employee Benefits (ERISA) Articles

Employee Benefits (ERISA)

U.S. & Multinational Businesses: Watch Out For Group Plan Rules – But Meet The Challenge With A Little Planning!

The Challenge This article presents an overview of the controlled group and affiliated service group U.S. federal tax rules as they apply to qualified retirement plans – including defined benefit, cash balance, profit sharing, 401(k), SEP and SIMPLE plans – and so-called...

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Healthcare

The Future Of The Affordable Care Act: Analyzing The Supreme Court’s Decision

Editor: On June 28, the U.S. Supreme Court upheld most provisions of the Affordable Care Act (the Act), with its landmark decision in National Federation of Independent Business v. Sebelius. Please provide a general overview of the opinion and its impact for employers. Napoli: In very broad...

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Employee Benefits (ERISA)

Removing The Veil From 401(k) Fees

Editor: New Labor Department rules will require more disclosure about fees charged on 401(k)s effective with the quarter beginning July 1, 2012 under Section 408(b)(2) of ERISA. What is the purpose of the new rules? Which plans are included and which plans are excluded? DeSaro: The Department...

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