Employee Benefits (ERISA)

Healthcare

Kenneth A. Raskin, Laura R. Westfall | King & Spalding LLP

Although implementation of the first wave of reforms enacted under the Patient Protection and Affordable Care Act of 2010 (“ACA”) has been underway for several years, employers should prepare now for the second wave of ACA’s reforms – including the “employer mandate...

Employee Benefits (ERISA)

Lisa M. Whelan | EisnerAmper LLP

The responsibilities facing employers who sponsor qualified employee benefit plans, including 401(k) plans, defined benefit plans, employee stock ownership plans and 403(b) plans, are many and not to be taken lightly. The United States Department of Labor (“DOL”) has increased...

Employee Benefits (ERISA)

Peter Alwardt | EisnerAmper LLP

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...