January 2021

IN THIS ISSUE

• Legislative Update
• Governmental 457(b) Plan Primer
• IRS Provides Additional Guidance on Terminating 403(b) Plans
• Changes to Default Taxation of Periodic Pension Payments Held Until After 2021
• Tri-Agency Guidance Addresses Coverage of COVID-19 Preventive Services
• Health Plan and Insurer Price Transparency Regulations
• Proposed 2022 Notice of Benefit and Payment Parameters

October 2020

IN THIS ISSUE

• Pension Plans Legislative Update
• Public Pension Funding Challenges During COVID-19
• Arizona Supreme Court Rulings on Vacation and Sick Leave Payouts
• California Supreme Court Ruling on Pension Reform
• Oregon Supreme Court Rules Pension Reforms Constitutional
• HHS Proposed Rule and DOL Final Rule on Good Guidance
• ACA Section 1557 Nondiscrimination Final Rule: Litigation Update
• DOL Amends FFCRA Regulations Following District Court Decision

July 2020

IN THIS ISSUE

• Pension Plans Legislative and Agency Update
• Recent IRS Impermissible CODA Rulings Related to Governmental Plans
• IRS Signals Focus on 403(b) and 457(b) Catch-Ups
• Pension Litigation Update–Torres v. American Airlines
• Health Legislative Update–Provisions in the House-Passed HEROES Act
• CMS Permits Non-Federal Governmental Plans to Extend Certain Timeframes
• IRS Releases Notices 2020-29 and 2020-33 Affecting Cafeteria Plans
• Tri-Agency FAQs on FFCRA and CARES Act

April 2020

IN THIS ISSUE

• Pension Plans Legislative and Agency Update
• SECURE Act Impact on Governmental Plans
• Actuarial Assumptions Cases Update
• Congress Passes Two Significant Relief Measures Addressing COVID-19 Pandemic
• Recent Health-Related Tax Changes
• Health Litigation Update: Texas v. United States

January 2020

IN THIS ISSUE

• Pension Plans Legislative Update
• What’s New With Required Minimum Distributions?
• Frequently Asked Questions (FAQs) About Required Minimum Distributions
• IRS Provides for Expanded 403(b) Plan Remedial Amendment Period
• “Bona Fide” Terminations
• Health Legislation Update
• Tri-Agency Publishes Proposed Rule on Disclosure of Cost-Sharing Information

 

October 2019

IN THIS ISSUE
•Windfall Elimination Provision and Government Pension Offset Primer
• Pension Plans Legislative Update
• IRS Provides List of Preventative Care Benefits for HSA Participants to Include Certain Care for Chronic Conditions
• Tri-Agencies Announce Intent to Clarify Confusion over Drug Manfacturers’ Coupons and Maximum Out-of-Pocket Rules
• MHPAEA FAQs and Model Disclosure Form
• Health Legislation Update

July 2019

IN THIS ISSUE
• Deferred Retirement Option Plans Primer
• Pension Plans Legislative Update
• Expansion of Self-Correction and Determination Letter Programs
• End in Sight for Initial 403(b) Plan Remedial Amendment Period
• Departments Issue Final Regulations Expanding Availability of HRAs
• ACA Section 1557 Proposed Rule
• Health Legislation Update
• Health Litigation Update: Texas v. United States

April 2019

IN THIS ISSUE
• Pension Plans Legislative Update
• Outdated Mortality Tables Lead to Participant Claims
• Governments Retain Some Flexibility in Altering Statutory Pension Provisions
• Cybersecurity for Retirement Plans
• Health Legislation Update
• Health Litigation Update: Texas v. United States
• HHS Releases Notice of Benefit and Payment Parameters for 2020 Final Rule

January 2019

IN THIS ISSUE
• IRS Issues Private Letter Ruling on Code Sections 415 and 414(h)(2) Requirements
• Pension Plans Legislative Update
• Employee Plans Compliance Resolution System Update
• Brief Summary of New 403(b) Plan Relief
• Health Litigation Update: Texas v. United States
• Tri-Agency Issues Proposed Guidance That Expands the Use of HRAs

October 2018

IN THIS ISSUE
• Executive Order – Impact on Required Minimum Distributions
• Proposed Legislation Affecting Employer Pick-Up Contributions
• Automatic Beneficiary Revocation Ruling
• Health Legislation Update
• Health Litigation Update: Texas v. U.S.