July 2018

IN THIS ISSUE
• Required Minimum Distributions for Governmental Pension Plans
• The IRS Audit Process
• Mental Health Parity Guidance
• Update on Recent Health Litigation

May 2018

IN THIS ISSUE
• Legislative Proposals and the Future of Code Section 415(m) and 457(f) Plans
• Potential Expansion of IRS Determination Letter Program
• Impact of Tax Reform on Health & Welfare Benefits
• HHS Notice of Benefit and Payment Parameters for 2019 Final Rule
• Update on Recent Health Litigation

January 2018

IN THIS ISSUE
• The Tax Cuts and Jobs Act of 2017
• House Provision Applying UBIT to Governmental Pension Plans Falls Short
• Health Care Executive Order and Association Health Plans Proposed Rule
• HHS Notice of Benefit and Payment Parameters for 2019 Proposed Rule

October 2017

IN THIS ISSUE
• Cash Balance Primer
• New Mortality Tables for Pension Plans Finalized by the IRS
• Recent Legal Challenges to Public Plan Benefit Changes
• Tax Reform Update
• Health Care Reform Update
• Recent Litigation Involving Employee Wellness Programs

July 2017

IN THIS ISSUE
• >Member Election Creating Cash or Deferred Arrangement
• Reducing OPEB Liabilities Under Governmental Accounting Rules Through Changes to Benefits
• Risks Related to a Change in Interpretation
• Affordable Care Act Repeal and Replace – Health Care Reform Update
• Litigation Challenging ACA Section 1557 Nondiscrimination Final Rule
• IRS Issues Guidance on Wellness/Fixed Indemnity Arrangements

April 2017

IN THIS ISSUE
• IRS Issues First Operational Compliance List
• New Flexibility in Substantiating Hardship Distributions
• Reporting Penalty Relief for De Minimis Errors
• The American Health Care Act
• Wellness Program Update – EEOC v. Flambeau
• CMS Market Stabilization Guidance

January 2017

IN THIS ISSUE
• Washington Update: 2017— A New Administration
• Treasury/IRS Issue Proposed Mortality Table Regulation
• Updated IRS Plan Correction Program
• Outlook for HRAs in the New Administration
• Mental Health Parity Update