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PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA. COURT DETERMINES EMPLOYER NOT REQUIRED TO NOTIFY EMPLOYEE The Tenth Circuit Court of Appeals has ruled, in Branham v.Delta Airlines, that FMLA does not require an employer to notify an employee who may be eligible for FMLA leave about her rights thereunder if the employee has previously requested, and taken, multiple FMLA leaves.. Law. In general, FMLA requires a covered employer to notify an employee of his or her FMLA rights when the employee GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA. COURT DETERMINES EMPLOYER NOT REQUIRED TO NOTIFY EMPLOYEE The Tenth Circuit Court of Appeals has ruled, in Branham v.Delta Airlines, that FMLA does not require an employer to notify an employee who may be eligible for FMLA leave about her rights thereunder if the employee has previously requested, and taken, multiple FMLA leaves.. Law. In general, FMLA requires a covered employer to notify an employee of his or her FMLA rights when the employee GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). HEALTH & WELFARE, LAW ALERTS IRS Notice 2021-31 |WAGNER, MARCIA S.
Marcia S. Wagner is the founder of The Wagner Law Group, a certified woman-owned and operated business and one of the nation’s largest and most highly regarded boutique law firms, specializing in ERISA, employee benefits, executive compensation, employment, labor, human resources, personal law (estate planning, family and immigration) and COURT CONFIRMS PARTICIPANT MUST EXHAUST ADMINISTRATIVE The U.S. District Court for the Southern District of New York, in Benson vs. Tiffany and Company SPD, has ruled that a participant in an ERISA-governed group health plan may not proceed with her claim for denial of benefits because she failed to exhaust the administrative remedies available to her under the plan in a timely manner.. Law.ERISA requires that claimants first exhaust their 1557 RULE CHANGES AND BOSTOCK 1557 Rule Changes and Bostock. The Department of Health and Human Services (“HHS”) announced on June 12, 2020, as part of a new final regulation (the “Final Rule”), that it had eliminated Obama-era nondiscrimination rules under Section 1557 of the Affordable Care Act (“ACA”) that defined the term “on the basis of sex”to include
COURT DETERMINES EMPLOYER NOT REQUIRED TO NOTIFY EMPLOYEE The Tenth Circuit Court of Appeals has ruled, in Branham v.Delta Airlines, that FMLA does not require an employer to notify an employee who may be eligible for FMLA leave about her rights thereunder if the employee has previously requested, and taken, multiple FMLA leaves.. Law. In general, FMLA requires a covered employer to notify an employee of his or her FMLA rights when the employee CALCULATING REGULATORY ASSETS UNDER MANAGEMENT A question we frequently receive from our advisory firm clients is whether they are accurately calculating and reporting regulatory assets under management (RAUM). RAUM, as a metric, was first introduced by the Securities and Exchange Commission (SEC) in 2012, and must be reported on Form ADV Part 1. ACA REPORTING REQUIREMENTS FOR MULTIEMPLOYER PLANS IRS has released the final forms and instructions for satisfying the reporting requirements of the ACA. In particular, the final instructions offer guidance on how applicable large employers should complete Form 1095-C for full-time employees for whom they make multiemployer plan contributions. MULTIPLE EMPLOYER PLANS AND PEOS In recent years, much activity has centered around the idea of open MEPs - that is, multiple employer plans that do not require any relationship among the participating employers in the plan. In 2018, bills were introduced in Congress to permit open MEPs, including the Retirement Enhancement and Savings Act in the Senate and the Family Savings Act in the House, and similar bills have already FORFEITURE OF TRANSPORTATION BENEFITS In Information Letter 2019-002, the IRS has confirmed that unused transportation benefits will be forfeited when an employee terminates employment.. Qualified transportation fringe benefits include: (i) transportation between the employee's residence and place of employment; (ii) transit passes; (iii) qualified parking; and (iv) certain bicycle commuting expenses. VOLUNTARY SEVERANCE PLANS: FROM SUCCESS TO BACKFIRE Voluntary severance plans offer a means for doing so in a constructive manner that minimizes litigation risks -- by enabling employees to leave voluntarily, through execution of claims releases as a condition for severance. As with any good idea, problems are possible. But they are generally foreseeable and avoidable by those who execute the ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
CLARK, THOMAS E. JR. Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA. FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
CLARK, THOMAS E. JR. Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA. FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of COURT CONFIRMS PARTICIPANT MUST EXHAUST ADMINISTRATIVE The U.S. District Court for the Southern District of New York, in Benson vs. Tiffany and Company SPD, has ruled that a participant in an ERISA-governed group health plan may not proceed with her claim for denial of benefits because she failed to exhaust the administrative remedies available to her under the plan in a timely manner.. Law.ERISA requires that claimants first exhaust their CLARK, THOMAS E. JR. Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591 1557 RULE CHANGES AND BOSTOCK 1557 Rule Changes and Bostock. The Department of Health and Human Services (“HHS”) announced on June 12, 2020, as part of a new final regulation (the “Final Rule”), that it had eliminated Obama-era nondiscrimination rules under Section 1557 of the Affordable Care Act (“ACA”) that defined the term “on the basis of sex”to include
SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs. COURT DETERMINES EMPLOYER NOT REQUIRED TO NOTIFY EMPLOYEE The Tenth Circuit Court of Appeals has ruled, in Branham v.Delta Airlines, that FMLA does not require an employer to notify an employee who may be eligible for FMLA leave about her rights thereunder if the employee has previously requested, and taken, multiple FMLA leaves.. Law. In general, FMLA requires a covered employer to notify an employee of his or her FMLA rights when the employeePOERIO, MARK
Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591 CHURCH PLANS REVISITED Catholic Health Initiatives, 877 F. 3d 1213 (10th Cir. 2017), where the Court of Appeals for the Tenth Circuit applied a three-part test to determine whether a plan constituted a church plan under this portion of the definition of church plan in ERISA §3 (33) (C) (i). The test states as follows: (i) the entity is a tax-exempt nonprofit ACA REPORTING REQUIREMENTS FOR MULTIEMPLOYER PLANS IRS has released the final forms and instructions for satisfying the reporting requirements of the ACA. In particular, the final instructions offer guidance on how applicable large employers should complete Form 1095-C for full-time employees for whom they make multiemployer plan contributions. MULTIPLE EMPLOYER PLANS AND PEOS In recent years, much activity has centered around the idea of open MEPs - that is, multiple employer plans that do not require any relationship among the participating employers in the plan. In 2018, bills were introduced in Congress to permit open MEPs, including the Retirement Enhancement and Savings Act in the Senate and the Family Savings Act in the House, and similar bills have already IRS DETERMINATION LETTER PROGRAM FOR TAX-QUALIFIED The first cycle in the second remedial amendment period, Cycle A2, ended on January 31, 2012. If you sponsor an individually-designed qualified retirement plan that has not been submitted for a determination letter, or if your EIN ends in "1" or "6" and you did not submit an application for a determination letter by January 31, 2012, please contact our office as soon as possible to discuss ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA.SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs. FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA.SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs. FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of COURT CONFIRMS PARTICIPANT MUST EXHAUST ADMINISTRATIVE The U.S. District Court for the Southern District of New York, in Benson vs. Tiffany and Company SPD, has ruled that a participant in an ERISA-governed group health plan may not proceed with her claim for denial of benefits because she failed to exhaust the administrative remedies available to her under the plan in a timely manner.. Law.ERISA requires that claimants first exhaust their CLARK, THOMAS E. JR. Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs.POERIO, MARK
Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591 CHURCH PLANS REVISITED Catholic Health Initiatives, 877 F. 3d 1213 (10th Cir. 2017), where the Court of Appeals for the Tenth Circuit applied a three-part test to determine whether a plan constituted a church plan under this portion of the definition of church plan in ERISA §3 (33) (C) (i). The test states as follows: (i) the entity is a tax-exempt nonprofit COURT DETERMINES EMPLOYER NOT REQUIRED TO NOTIFY EMPLOYEE The Tenth Circuit Court of Appeals has ruled, in Branham v.Delta Airlines, that FMLA does not require an employer to notify an employee who may be eligible for FMLA leave about her rights thereunder if the employee has previously requested, and taken, multiple FMLA leaves.. Law. In general, FMLA requires a covered employer to notify an employee of his or her FMLA rights when the employee ACA REPORTING REQUIREMENTS FOR MULTIEMPLOYER PLANS IRS has released the final forms and instructions for satisfying the reporting requirements of the ACA. In particular, the final instructions offer guidance on how applicable large employers should complete Form 1095-C for full-time employees for whom they make multiemployer plan contributions. CALCULATING REGULATORY ASSETS UNDER MANAGEMENT A question we frequently receive from our advisory firm clients is whether they are accurately calculating and reporting regulatory assets under management (RAUM). RAUM, as a metric, was first introduced by the Securities and Exchange Commission (SEC) in 2012, and must be reported on Form ADV Part 1. MULTIPLE EMPLOYER PLANS AND PEOS In recent years, much activity has centered around the idea of open MEPs - that is, multiple employer plans that do not require any relationship among the participating employers in the plan. In 2018, bills were introduced in Congress to permit open MEPs, including the Retirement Enhancement and Savings Act in the Senate and the Family Savings Act in the House, and similar bills have already IRS DETERMINATION LETTER PROGRAM FOR TAX-QUALIFIED The first cycle in the second remedial amendment period, Cycle A2, ended on January 31, 2012. If you sponsor an individually-designed qualified retirement plan that has not been submitted for a determination letter, or if your EIN ends in "1" or "6" and you did not submit an application for a determination letter by January 31, 2012, please contact our office as soon as possible to discuss ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA.SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs. FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of ERISA & EMPLOYMENT LAWYERS We’re proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., New York, Chicago, St. Louis, San Francisco, San Diego, Tampa, Boynton Beach and Lincoln, MA. We are certified as a woman-owned and operated business by the Women’s Business Enterprise National Council.PROFESSIONALS
We're proud to have one of the largest ERISA Law groups in the country. We have offices in Boston, Washington D.C., Chicago, Palm Beach Gardens, St. Louis, San Francisco, Tampa and Lincoln, MA. We are certified as a woman-owned and operated business by the WITHDRAWALS AND LOANS FROM DEFINED CONTRIBUTION RETIREMENT Withdrawals and Loans from Defined Contribution Retirement Plans. In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts. While recognizingsuch leakage may
IRS ISSUES GUIDANCE ON QUALIFIED BIRTH OR ADOPTION IRS Issues Guidance on Qualified Birth or Adoption Distributions. September 09, 2020. By Barry Salkin and Livia Quan Aber. In 2020, most of the IRS guidance with respect to employee benefit plans has addressed issues arising under the CARES Act, but in recently issued guidance - Notice 2020-68 (Notice) - the IRS addressed several issuesunder
MAMORSKY, JORDAN D.
Professional Bio. Jordan is an experienced litigator who specializes in complex commercial litigation and disputes. Jordan’s primary practice focuses on the prosecution and defense of ERISA litigation matters including representation of plan sponsors, plan fiduciaries, financial advisors, plan participants, company executives, third-party EMPLOYEE MUST RENEW REQUEST FOR INTERMITTENT FMLA LEAVE The U.S. District Court for the Middle District of Pennsylvania has ruled, in Feistl v.Luzerne Intermediate Unit, that an employee on intermittent leave is not protected by the Family and Medical Leave Act ("FMLA") unless the leave is requested and approved annually. Facts.An employee with back problems and other conditions requested and received intermittent leave under the FMLA.SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs. FEDERAL COURT EXPLAINS WHAT CONSTITUTES FMLA INTERFERENCE An Illinois federal district court, in Hall v.Board of Education of the City of Chicago, has determined that an employer may have interfered with a teacher's FMLA rights when it requested that she provide a lesson plan and post grades while on FMLA leave.However, the court found that the employer's request for a second medical opinion before approving her leave request did not constitute FMLA AGENCIES TO PROVIDE MORE FLEXIBILITY FOR GRANDFATHERED The Department of Labor, Department of Health and Human Services (“HHS”), and the IRS (collectively, the “Agencies”) have issued proposed regulations that would provide greater flexibility for plan sponsors that wish to retain their group health plans’ “grandfathered” status under the Affordable Care Act (“ACA”). GUIDANCE ON WHEN EMPLOYERS CAN PRORATE BONUSES OF The Second Circuit Court of Appeals, in Clemens v.Moody's Analytics, Inc., has held that an employer did not unlawfully interfere with an employee's rights under the Family and Medical Leave Act ("FMLA") when it prorated his bonus based on his FMLA leave-related absences. Law. FMLA regulations entitle employees to "unconditional pay increases" that occur during FMLA leave, including cost of COURT CONFIRMS PARTICIPANT MUST EXHAUST ADMINISTRATIVE The U.S. District Court for the Southern District of New York, in Benson vs. Tiffany and Company SPD, has ruled that a participant in an ERISA-governed group health plan may not proceed with her claim for denial of benefits because she failed to exhaust the administrative remedies available to her under the plan in a timely manner.. Law.ERISA requires that claimants first exhaust their CLARK, THOMAS E. JR. Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591SALKIN, BARRY L.
Professional Bio. Barry Salkin concentrates his practice in ERISA and employee benefits law. He has significant expertise drafting, amending and negotiating various ERISA and employee benefit plans, including defined benefit pension plans, profit sharing plans, 401 (k) plans, as well as qualified and non-qualified deferred compensation programs.POERIO, MARK
Boynton Beach 1880 N. Congress Avenue, Suite 200 Boynton Beach, FL 33426 Tel: (561) 293-3590 Fax: (561) 293-3591 CHURCH PLANS REVISITED Catholic Health Initiatives, 877 F. 3d 1213 (10th Cir. 2017), where the Court of Appeals for the Tenth Circuit applied a three-part test to determine whether a plan constituted a church plan under this portion of the definition of church plan in ERISA §3 (33) (C) (i). The test states as follows: (i) the entity is a tax-exempt nonprofit COURT DETERMINES EMPLOYER NOT REQUIRED TO NOTIFY EMPLOYEE The Tenth Circuit Court of Appeals has ruled, in Branham v.Delta Airlines, that FMLA does not require an employer to notify an employee who may be eligible for FMLA leave about her rights thereunder if the employee has previously requested, and taken, multiple FMLA leaves.. Law. In general, FMLA requires a covered employer to notify an employee of his or her FMLA rights when the employee ACA REPORTING REQUIREMENTS FOR MULTIEMPLOYER PLANS IRS has released the final forms and instructions for satisfying the reporting requirements of the ACA. In particular, the final instructions offer guidance on how applicable large employers should complete Form 1095-C for full-time employees for whom they make multiemployer plan contributions. CALCULATING REGULATORY ASSETS UNDER MANAGEMENT A question we frequently receive from our advisory firm clients is whether they are accurately calculating and reporting regulatory assets under management (RAUM). RAUM, as a metric, was first introduced by the Securities and Exchange Commission (SEC) in 2012, and must be reported on Form ADV Part 1. MULTIPLE EMPLOYER PLANS AND PEOS In recent years, much activity has centered around the idea of open MEPs - that is, multiple employer plans that do not require any relationship among the participating employers in the plan. In 2018, bills were introduced in Congress to permit open MEPs, including the Retirement Enhancement and Savings Act in the Senate and the Family Savings Act in the House, and similar bills have already IRS DETERMINATION LETTER PROGRAM FOR TAX-QUALIFIED The first cycle in the second remedial amendment period, Cycle A2, ended on January 31, 2012. If you sponsor an individually-designed qualified retirement plan that has not been submitted for a determination letter, or if your EIN ends in "1" or "6" and you did not submit an application for a determination letter by January 31, 2012, please contact our office as soon as possible to discuss* Practice Areas
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THE WAGNER LAW GROUP RECEIVES PLR ON COMPLICATED DEFINED BENEFIT PLANISSUES
April 25, 2016
The Wagner Law Group requested a Private Letter Ruling ("PLR") on behalf of a client ("Taxpayer") that terminated its defined benefit pension plan ("DB Plan") even though the DB Plan had a yet-to-be determined contingent liability ("Liability") related to an outstanding lawsuit in which the DB Plan is a defendant (amongst many). The DB Plan received a favorable determination letter with respect to its termination prior to the PLR request. Additionally, the DB Plan assets exceed the sum of its benefit obligations and the anticipated maximum potential Liability. The Taxpayer also maintains a tax-qualified defined contribution plan (the "DC Plan") with a primary discretionary employer contribution of 0 - 3 percent of compensation, for which at least 95% of the DB Plan's participants are eligible. The DC Plan also has a secondary employer discretionary contribution (not made unless a 3% primary discretionary contribution has been made) for 0 - 6 percent of compensation. Less than 95% of the DB Plan's participants are eligible for the secondary discretionary employer contribution as a result of the ineligibility of a certain group of highly compensated employees for thatcontribution.
It was the Taxpayer's desire to transfer any assets in excess of the DB Plan's benefit obligations to the DC Plan (as a "qualified replacement plan") so that such excess assets would not be subject to taxation under section 4980 of the Internal Revenue Code (the "Code") with respect to qualified plan assets reverting to a plan sponsor. The outcome of the outstanding litigation, however, including the exact amount of the Liability and date as of which the Liability would be determined, was outside the control of the Taxpayer. The Taxpayer adopted board resolutions committing to retain enough assets in the DB Plan to satisfy the anticipated maximum potential Liability, transfer any amount in excess of the anticipated maximum potential Liability (and not less than 25% of the DB Plan's total excess assets) to the DC Plan as soon as administratively feasible, and, subsequent to the resolution of the outstanding litigation and satisfaction of the Liability, transfer any further remaining assets to the DC Plan as soon as administratively feasible. RULINGS FROM THE IRS WERE THEREFORE REQUESTED, AS FOLLOWS: * That the retention of assets in the DB Plan for purposes of satisfying the Liability after all benefit distributions have been completed for a period unknown would not void the DB Plan's termination or cause its trust to be treated as a wasting trust. * That benefit distributions made following the receipt of a favorable determination letter from the IRS with respect to the DB Plan's termination would be treated as having been made as a result of the DB Plan's termination even though assets would continue to remain in the DB Plan for an undetermined period of time. 3. That the DB plan would not be required to be updated for otherwise applicable changes in the law or regulations occurring after theTermination Date.
4. That during the period after which the DB Plan has completed all of its benefit distributions but still retains assets to satisfy the Liability, the DB Plan's trust would continue to be a tax-exempt trust under sections 401(a) and 501(a) of the Code and not deemed a reversion under section 4980 of the Code. 5. That no annual Form 5500 or any other annual returns required under the Code would have to be submitted for the DB Plan for any plan year after which all of the DB Plan's benefit obligations were satisfied. 6. That the initial transfer of assets from the DB Plan to the DC Plan in an amount equal to at least 25% of the amount remaining in the DB Plan after all benefit distributions have been completed, would be considered a transfer of assets to a qualified replacement plan under section 4980 of the Code even though assets remain in the DB Plan's trust for purposes of satisfying the Liability. 7. That any assets transferred from the DB Plan to the DC Plan after the Liability has been satisfied would not be deemed a reversion under Section 4980 of the Code and would be afforded its own 7-plan-year allocation period permitted under the Code for such transfers, beginning with the plan year in which the transfer of such assetsoccurs.
8. That the DC Plan would be considered a qualified replacement plan under Section 4980 of the Code notwithstanding the fact that less than 95% of the DB Plan's participants are eligible for the secondary discretionary employer contributions under the DC Plan. 9. That if the participation requirements for a qualified replacement plan under the Code were met by the DC Plan at the time of the initial transfer of assets before satisfaction of the Liability, such requirements would be deemed to have been met upon the second transfer of assets occurring after the satisfaction of the Liability. The IRS ruled that, because the timing of the payment of the Liability is not in the Taxpayer's control, (i) the retention of assets for an unknown period of time would not result in the DB Plan's trust being deemed a wasting trust or serve to void the Plan's termination, and (ii) the DB Plan would retain its tax-favored status. It further ruled that the distribution of benefits to participants would be considered distributions as a result of the DB Plan's termination and the DB Plan would not have to be updated further for changes in applicable law or regulations occurring after the Termination Date. The above rulings were contingent on the transfer of any amounts remaining in the DB Plan following the satisfaction of the Liability to the DC Plan as soon as administratively feasible. The IRS also ruled that while the DB Plan would not be required to submit a Schedule SB to Form 5500, _Single-Employer Defined Benefit Plan Actuarial Information_, for any years subsequent to the plan year containing the DB Plan's Termination Date, Forms 5500, _Annual Return/Report of Employee Benefit Plan,_ will be required for the DB Plan for any year in which assets remain in its trust, as well as Form 8955-SSA, _Annual Registration Statement Identifying Separate Participants With Deferred Vested Benefits,_ for any year in which there are participants with deferred vested benefits to be reported. With respect to the transfer of the DB Plan's assets to the DC Plan, the IRS again ruled in accordance with the request by stating that the DC Plan would be considered a qualified replacement plan under the Code as long as 95% of the DB Plan's participants remain employed with the Taxpayer following the DB Plan's termination and are eligible to receive the DC Plan's primary discretionary employer contribution, regardless of the fact that less than 95% of the DB Plan's participants are eligible for the DC Plan's secondary discretionary employer contribution. The IRS further favorably ruled that the transfer of at least 25% of the assets remaining in the DB Plan after the distribution of benefits to the DC Plan would allow the Taxpayer to avoid the tax on reversion of plan assets under Section 4980 of the Code, even though assets would still remain in the DB Plan in order to satisfy the Liability. The IRS also ruled that the transfer of any assets remaining in the DB Plan to the DC Plan after satisfaction of the Liability would not constitute a reversion of plan assets to the Taxpayer and would be eligible for its own 7-plan-year allocation period beginning in the year in which the transfer occurs. Finally, the IRS ruled that if the participation requirements of a qualified replacement plan are met at the time of the initial transfer of assets to the DC Plan, those requirements will be deemed to have been met upon the occurrence of the second transfer. The best geek prank collection can be found at GeekPrank.com. Play with the Windows simulator, the fake upgrade screens, the fake disk formatter and other pranks.Wagner Law Group
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