Most qualified domestic relations order (QDRO) cases are fights that affect the formerly married spouses and the plan sponsor or plan administrator. They do not typically affect the other participants in the plan. The case of Milgram v. Orthopedic Associates Defined Contribution Pension Plan (No. 10-862-cv. 2d Cir. Nov. 29,... Read More
Most of us have heard that Congress finally extended the 2% payroll tax holiday for two months, namely, through February 29, 2012. In order to prevent highly paid employees from front loading their wages to take advantage of the payroll tax holiday for the entire $110,100 social security wage base,... Read More
This is the thirteenth in a series of articles about health care reform. The Patient Protection and Affordable Care Act of 2010 (the Act) amended Section 6041 of the Internal Revenue Code to expand the types of payees and payments that must be reported by business taxpayers beginning in 2012.... Read More
This is the twelfth in a series of articles about health care reform. One year after the enactment of the health care reform legislation on March 23, 2010, changes are still being made on both the federal and state levels. This article addresses one recent federal policy and one state... Read More
This is the eleventh in a series of articles about health care reform. In October of this year, we published an article, available here, describing the new health care reform requirement that non-grandfathered fully insured health plans must not discriminate in favor of highly compensated individuals. We mentioned that it... Read More
This is the ninth in a series of articles about health care reform. This article addresses a provision of the Health Care Reform Law that has not gotten as much press as some of the other provisions, such as the requirement to cover adult children to age 26 or the... Read More
This is the eighth in a series of articles about health care reform. This Q&A focuses on new joint interim final regulations from the Internal Revenue Service, the Department of Labor, and the Department of Health and Human Services. The regulations address the internal and external benefit claims review procedures... Read More
This is the seventh in a series of articles about health care reform. Q.1 What do the new rules require? A.1 The new rules require nongrandfathered group health plans and group and individual health insurance polices see previous grandfathered article to provide certain preventive services to enrollees under the plan... Read More
This is the fifth in a series of articles about health care reform. Q.1 What is a grandfathered plan? A.1 A grandfathered plan is a group health plan or individual insurance policy that was in existence on March 23, 2010. These plans are able to take advantage of certain delayed... Read More
This is the fourth in a series of articles about health care reform. Q.1 I have heard that there are provisions in the Act to encourage the development of wellness programs in health plans. Is that true? A.1 Yes. One provision in the Act requires the Secretary of Health and... Read More