Bylined Articles & Alerts

Michael W. Goldman and Nicholas L. Simon

What's Hot - Climate Change

American Rescue Plan Act of 2021 - Benefits Highlights / IRS Guidance on Consolidated Appropriations Act Implementation (Part II) / It Ain't Over 'Til the DOL Sings (an Encore)

Time Flies When You're - In a Pandemic? / IRS Guidance on Consolidated Appropriations Act Implementation (Part I)

Flurry of 4th Quarter Activity – Get Prepared for 2021

Breathing New Life into Wellness Rulemaking / The Latest from the DOL on Missing Participants

If You Like Your (Grandfathered) Plan, You Can Keep It - For Even Longer / SECURE Act Q&As on Safe Harbor Automatic Enrollment and Nonelective Plan Requirements / Final Rules on Rollovers of Qualified Plan Loan Offsets

It's Final: Pecuniary Considerations Must Steer Fiduciary Investment Decisions / Shedding Light on the New Health Plan Transparency Rule / Taking the Sting Out of COBRA

IRS Updates Health and Retirement Plan Benefit and Contribution Limits for 2021/ ESRP Penalties Increase for 2021 / More Relief for Furnishing 2020 ACA Information Returns

New SECURE Act Guidance

A More Secure 402(f) Notice / Pushing the Need on Affordability - 2021 Increase to 9.83% / Open for Business in Cycle 3 / Tax Treatment of COVID-19 Leave-Based Donation Programs

Relief for Safe Harbor Plans / New DOL ESG Investment Rules / SCOTUS Upholds ACA Contraceptive Coverage Exemptions / New DOL Fiduciary Rule For Investment Advice

Amendments Would Eliminate Requirements for 90% of Smaller Managers

Social Distancing for Signatures / Without Concrete Injury, Pensioners Lack Standing and the Thole Case Falls / Guess Who’s Back? PCORI’s Back

NEW COVID-19 Guidance For 125 Plans and HRA Premium Expense Reimbursement / IRS Q&As Address Open Questions on CARES Act CRD and Loan Administration

CARES Act Administrative Items for Consideration