Tag Archives: ERISA

Form 5500 Late Filing Relief

On May 9, 2014, the IRS issued two new guidance items concerning late-filing relief programs related to Form 5500. One of the guidance items, Revenue Procedure 2014-32, created a one-year pilot program providing penalty relief to plan administrators who fail … Continue reading

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Bankruptcy Protection for IRAs and ERISA Plans

A previous post, found here, discussed the recent Supreme Court decision, in Clark v. Rameker, which held that inherited IRAs do not constitute retirement accounts and therefore do not receive the bankruptcy protections many such accounts receive. While that decision … Continue reading

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Examining Windsor’s Impact On Health and Life Insurance

In a previous post, found here, we discussed the landmark Supreme Court ruling in Windsor and its impact on qualified retirement plans.   However, the impact of the Windsor is not limited to qualified retirement plans, but applies to a wide … Continue reading

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PPACA External Review Process for ERISA Plans

Under the Patient Protection and Affordable Care Act (“PPACA”), insurers and the sponsors of non-grandfathered self-insured health plans must allow for an external review process in the event of an adverse benefit determination.  An adverse benefit determination is essentially any … Continue reading

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