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Tag Archives: Department of Labor
Qualified retirement plans and same-sex marriages
Subsequent to the June 26, 2013 U.S. Supreme Court’s Windsor ruling, in which the Court held that same-sex marriages must be recognized under federal tax laws, the IRS and Department of Labor (“DOL”), respectively issued guidance concerning the impact of … Continue reading
Posted in Qualified Retirement Plans
Tagged 2013, 2014, amended plans, December 31, Department of Labor, Internal Revenue Service, IRS, June 26, Notice 2014-19, Notice 2014-37, qualified retirement plans, same-sex couple, same-sex marriage, United States Supreme Court, Windsor, Windsor ruling
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COBRA Notice Model Update
On May 2, 2014, the Department of Labor (“DOL”) released updated COBRA notice models. The most prominent change contained in the updated models is the addition of content explaining the availability of health coverage through the health insurance marketplace. In … Continue reading
COBRA Continuation Coverage: Have You Updated Your COBRA Election Notices Yet?
On May 8, 2013, the Department of Labor (DOL) released changes to the COBRA Model Election Notice. The new model notice will inform “qualified beneficiaries” about the PPACA’s establishment of government-run health care exchanges. Open enrollment for the exchanges should … Continue reading
