Employee Benefits

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Miller & Chevalier Publications|View AllView Most Recent
11.07.12
IRS Announces Qualified Disaster Treatment of Payments and other Relief for Victims of Hurricane Sandy; Plan Sponsors can Provide Relief for Employees Affected by Hurricane Sandy
Employee Benefits Alert
10.24.12
Healthcare Reform Deadlines and Effective Dates; Plan Amendment and Disclosure Deadlines; Deadline for Correcting Noncompliant 409A Arrangements
Focus On Employee Benefits
09.13.12
The Sixth Circuit’s Affirmance of Quality Stores Splits the Circuits as to the FICA Tax Treatment of Severance Pay -- Next Steps for Employers?
Tax and Employee Benefits Alert
08.01.12
IRS Issues Final Regulations on Entertainment Use of Company Aircraft
Employee Benefits Alert
06.27.12
ERISA and tax rules on medical loss rebates; New tax guidance on tips and service charges; Impending limits on health FSAs; Deductibility of local lodging expenses
Focus On Employee Benefits
05.01.12
Tussey v. ABB, Inc.: Another Example of the Importance of Engaging in Prudent Decision-Making Process and Following Plan Documents
Employee Benefits Alert
03.29.12
Foreign plan reporting; FICA refund deadline; FICA early inclusion rule; Health and welfare guidance; IRS audits deferred compensation plans and 401(k) plans; "Auto IRAs"; qualified plan legislation; Administration's employee benefit proposal
Focus On Employee Benefits
01.27.12
Michigan Law Imposes Assessments on Health Claims Paid under Employer-Sponsored Plans
Employee Benefits Alert
01.11.12
IRS Amends and Supplements "Interim" Guidance on Form W-2 Reporting of Cost of Health Coverage
Employee Benefits Alert
12.30.11
Employment Taxes:  New Law Extends the 2011 Reduction of Employee Social Security Taxes to Wages Paid through February 29, 2012
Employee Benefits Alert
12.21.11
Updates on Health and Welfare
Focus On Employee Benefits
11.02.11
Qualified Retirement Plans: 2011 Year-End Amendments; Treasury and IRS Priority Guidance Plan
Focus On Employee Benefits
10.03.11
Proposed Regulations for Summary of Benefits and Coverage Document; Recent Guidance for Stand-Alone HRAs; October 15 Deadline for Prescription Drug Coverage Notices; New Voluntary Classification Settlement Program; Revised Form 8928
Focus On Employee Benefits
09.14.11
The IRS Throws in the Towel on the Taxation of Employer-Provided Cell Phones
Employee Benefits Alert
07.25.11
CIGNA Corp. v. Amara:  Supreme Court Addresses the Effect of SPDs and Delves Again into the World of ERISA's Remedies
ERISA Litigation Alert
07.14.11
Proposed Regulations on Section 162(m); Upcoming Fiduciary and Participant Disclosures; Comments on Annual Fees Upon Employers and Insurers; Rules for Claims and Appeals and External Reviews; New Guidance Announces End to Annual Limit Waiver Program
Focus On Employee Benefits
06.21.11
Deadline Approaching to Amend Cafeteria Plan Documents
Employee Benefits Alert
05.05.11
Electronic Disclosure of Benefit Plan Information: Let Your Voice Be Heard
Employee Benefits Alert
04.27.11
Updates on Information Reporting and Health and Welfare
Focus On Employee Benefits
02.08.11
Affordable Care Act Ruled Unconstitutional by Florida District Court; Affordable Care Act Nondiscrimination Provisions for Insured Plans; Guidance on Code Section 162(m)(6) Application; NY Employment Tax Audits Increasing
Focus On Employee Benefits
12.07.10
Code Section 409A Documentation Correction Program - Update Reflecting IRS Modifications
Employee Benefits Alert
11.15.10
"Top 10" Year-End Tax Planning Strategies in Light of 2010 Tax Legislation
Tax Alert
11.04.10
New Information Reporting Requirements in 2011; 2010 Year-End Amendments to Qualified Retirement Plans; Executive Comp Year-End Compliance; Health and Welfare Plan Compliance
Focus On Employee Benefits
09.27.10
The Small Business Jobs Act of 2010 is a Welcome First Step for the Taxation of Employer-Provided Cell Phones but Further Guidance is Needed
Tax and Employee Benefits Alert
09.24.10
IRS Releases Final Schedule UTP and Related Announcements
Tax Alert
07.28.10
New Ruling in a Fee Case:  After Trial, Defendants Win Some, Lose Some; DOL Issues Its Long Awaited Fee Disclosure Regulation; Agencies Issue Guidance on PPACA Internal Claims and Appeals and External Review Processes
ERISA Litigation Alert
07.21.10
Secondment, Deferred Compensation, and Subpart F Income:  A Potential Trap
Employee Benefits Alert
07.16.10
New Guidance Issued Under Health Care Reform Legislation
Employee Benefits Alert
07.08.10
IRS 401(k) Compliance Check Questionnaire; Application of Section 162(m) in Acquisition Context; HIRE Act Social Security Exemption; Guidance on Grandfathered Health Plans
Focus On Employee Benefits
07.01.10
Supreme Court News Flash
ERISA Litigation Alert
04.08.10
Investment Advice Prohibited Transaction Exemption; COBRA Subsidy Extended and Expanded; GID Expenses as Medical Expenses; Required Form 1099 Reporting
Focus On Employee Benefits
03.25.10
Key Issues for Large Employer Health Plan Sponsors From Senate-Passed Bill (H.R. 3590) as Revised
Employee Benefits Alert
03.03.10
Quality Stores Decision Muddies the Waters on the FICA Tax Treatment of Severance Pay
Tax and Employee Benefits Alert
01.27.10
Correction Program for Section 409A Document Failures Issued; Changes to Form 5500 for 2009; IRS Clarifies Timing to Claim COBRA Subsidy Credit
Focus On Employee Benefits
01.26.10
IRS Announces New Tax-Position-Disclosure Regime
Tax Alert
12.22.09
Congress Approves COBRA Subsidy Expansion
Employee Benefits Alert
11.18.09
Section 409A Reporting Required for Plan Document Violations; Timing Requirements for Plan Amendments; GINA Regs Impact Health Risk Assessments; COBRA Subsidy Year End Update
Focus On Employee Benefits
10.27.09
Avoid 162(m) Deduction Disallowance; Increased Employment Tax Audits; 2010 COLAs; COBRA Subsidy Audits Begin; Excise Tax on High Cost Health Plans
Focus On Employee Benefits
09.21.09
Impact of Recent New York Laws, Wage Recharacterization, Stock Awards to Subsidiary Employees, and Unused Leave Contributions
Focus On Employee Benefits
08.05.09
Play or Pay Proposals, Maintaining Plan Administrative Documents, Employment Settlements, and Discounted Options
Focus On Employee Benefits
07.02.09
Qualified Plan Amendments Deadline, Exec Comp Legislation, Cafeteria Plan Rules
Focus On Employee Benefits
06.17.09
2009 Corporate Health Care Policy Forecast Survey Report
06.08.09
6/30 FBAR Reporting Deadline, Issue Exhaustion and ERISA Plans, New Withholding Tables for Pension Plans, Health and Welfare Plan Compliance Chart
Focus On Employee Benefits
05.29.09
Mandatory Employee Sick Leave Legislation Introduced
Employee Benefits Alert
04.30.09
Issues for Employers Implementing the New COBRA Subsidy
Employee Benefits Alert
04.30.09
New Withholding Tables for Pension Plans, Update on Section 457A, and the Effect of the Americans with Disabilities Act Amendments Act on Benefit Plans
Focus On Employee Benefits
04.01.09
Treasury Publishes 58 Q&As on the COBRA Subsidy
Employee Benefits Alert
03.26.09
COBRA Subsidy, Hardship Withdrawals Administrator Discretion, Nonqualified Plan Death Benefits
Focus On Employee Benefits
03.20.09
DOL Releases Model Notices for COBRA Subsidy
Employee Benefits Alert
03.16.09
CHIP Requires All Health Plans to be Amended by April 1, 2009
Employee Benefits Alert
03.05.09
IRS Issues Additional Q&As on COBRA Subsidy
Employee Benefits Alert
02.27.09
HIPAA Privacy, Transportation Benefits, Pension Funding, Exec Comp Q1 Issues
Focus On Employee Benefits
02.26.09
IRS Issues Guidance on COBRA Subsidy
Employee Benefits Alert
02.26.09
Minimizing COBRA-Related Risks in Connection with a Reduction in Force
02.13.09
COBRA Subsidy Affecting Employers and Insurers
Health Policy Alert
02.05.09
Employers Should Prepare Now to Implement COBRA Provisions in Economic Stimulus Bill
Health Policy Alert
01.27.09
IRS Identifies Cross-Border Withholding as Tier I Issue
International Tax and Employee Benefits Alert
01.23.09
2009 Forecast Alert
Focus On Employee Benefits
01.16.09
Treasury Issues Guidance on New Section 457A, More Compliance Headaches for Deferred Compensation Arrangements
Employee Benefits Alert
11.13.08
Overview of President-Elect Obama's and Senator Baucus's Health Reform Proposals
Health Policy Alert
10.23.08
Recent Legislation Alters Executive/Deferred Compensation and Mental Health Parity Rules
Employee Benefits Alert
09.18.08
Bonuses Under 409A, Interest Free Adjustments And Cross-Border Payments, Electronic SPD Distribution, EPCRS, Health Plan Opt-Out Incentives
Focus On Employee Benefits
09.15.08
2008 Corporate Health Care Policy Forecast Survey Report
09.04.08
Year-End Bonuses and the All Events Test: Time to Review
Tax Accounting and Employee Benefits Alert
08.25.08
IRS Grants Automatic Consent for "Section 118" Accounting Method Changes
Tax Controversy Alert
08.20.08
Disregarded Entities and Employment Tax, Wellness Programs, Retirement Benefit Waivers, Stock Transfers
Focus On Employee Benefits
07.30.08
409A Compliance, Pension Plan Asset Transfers, Kentucky Retirement Systems v. EEOC, Employment Tax Adjustments, 5500s
Focus On Employee Benefits
07.09.08
A Plan Administrator/Sponsor's Guide to Diminishing the Impact of a Conflict of Interest
Employee Benefits Alert
07.08.08
Split-Dollar Life Insurance and 409A, ESOP Dividends, Disaster Relief, Health Legislation, Termination of Employment for Smoking
Focus On Employee Benefits
06.19.08
Metlife v. Glenn, Foreign Deferred Comp Arrangements, Post-Death Stock Option Exercises, Pensions for Rehires, Retiree Health
Focus On Employee Benefits
06.16.08
Treasury Issues New HSA Guidance
Health & Welfare Alert
06.05.08
Benefits-Related Changes Included in the HEART Act
Focus On Employee Benefits
05.14.08
Company Aircraft, Backdated Stock Options, COBRA Alternative Coverage; Stale SPDs
Focus On Employee Benefits
05.01.08
Recent HSA Developments
Health & Welfare Alert
04.24.08
Fee Disclosure Bill, HSA Limits, Deferred Comp after Bankruptcy, Withholding Taxes for Volunteer Chairman, Insurer Administrative Discretion
Focus On Employee Benefits
04.10.08
Retiree Drug Subsidy, Hardship Distributions, Payroll Tax for Accrual Method Taxpayers, Restricted Stock vs. RSUs
Focus On Employee Benefits
03.24.08
401(k) Fiduciary Suit, Top Hat Select Group, PPA Distributions, Supplemental Health, Fringe Benefits or Non-Employee Directors
Focus On Employee Benefits
03.14.08
Federal Circuit Rejects Blanket SUB Pay FICA Tax Exemption in CSX -- IRS May Soon Issue Denials of Protective Refund Claims
Employee Benefits Alert
02.29.08
162(m), Cell Phones and BlackBerry Smartphones, Tax-Free Disability Benefits, Automatic Enrollment
Focus On Employee Benefits
02.08.08
Performance-Based Bonuses, Supreme Court Accepts ERISA Case, Employer-Paid Physicals, ADP Failures
Focus On Employee Benefits
01.24.08
San Francisco Preemption, Cycle B Submissions, Erie County, Year 1 Compensation Disclosures, Reporting Settlement Payments
Focus On Employee Benefits
01.09.08
213 Medical Expenses, ISO/ESPP Information Reporting, 401(K)/403(B) Contribution Limits, FICA Tax Triggered upon “Retirement”
Focus On Employee Benefits
12.19.07
DOL Issues Proposed Regulations on Fee and Conflict of Interest Disclosures by Service Providers
Employee Benefits Alert
12.06.07
IRS Announces Limited 409A Correction Program
Employee Benefits Alert
11.07.07
IRS Attacks Use of Cash Value Life Insurance by Welfare Benefit Funds, Designates New Listed Transaction Category for Such Funds
Employee Benefits Alert
10.29.07
IRS Reporting Relief For Compliant Deferrals, Guidance For 409A Failures
Employee Benefits Alert
10.26.07
Disaster Relief Payments to Workers Affected By California Wildfires
Tax and Employee Benefits Alert
10.22.07
IRS Extends 409A Transition Relief until December 31, 2008
Employee Benefits Alert
09.10.07
Treasury and IRS Announce Limited Extension of Section 409A Effective Date
Employee Benefits Alert
08.06.07
IRS Issues New Proposed Cafeteria Plan Regulations
Employee Benefits Alert
06.15.07
Proposed Regulations on Deductions for Entertainment Use of Business Aircraft
Employee Benefits Alert
05.25.07
Developments in Agency Designation Under the Consolidated Return Regulations
Tax Controversy Alert
02.27.07
IRS Clarifies Certain Deduction Rules for Payroll Taxes
Employee Benefits Alert
02.16.07
IRS Compliance Resolution Program for 409A Taxes on Discounted Options and Update Regarding NQDC Legislation
Employee Benefits Alert
02.05.07
Deferred Compensation Changes Approved by Senate; Proposals under Consideration by House
Employee Benefits Alert
01.19.07
Proposed Legislation Makes Further Significant Changes To Taxation Of Deferred Compensation
Employee Benefits Alert
12.05.06
New Requirements for Section 409A Reporting and Withholding and for Employer Securities Diversification
Employee Benefits Alert
11.15.06
Year-End Compliance Alert
Employee Benefits Alert
10.20.06
Misdated Options and Section 409A:  A Toxic Mix
Employee Benefits Alert
10.17.06
Disclosure of Executive Compensation: Summary of Executive Compensation Tables
Employee Benefits Alert
10.05.06
Treasury Extends Transition Relief Under Section 409A
Employee Benefits Alert
08.02.06
Have You Checked Your Stock Options Lately?
Employee Benefits Alert
07.31.06
House Passes Pension Reform Bill, 409A Update, IRS Guidance on Card Programs, Disaster Leave-Sharing Plans, Gross Proceeds Payments to Attorneys
Employee Benefits Alert
07.28.06
IRS Issues New Tip Reporting Revenue Procedure
Employee Benefits Alert
07.25.06
IRS Releases Final Regulations on Flat-Rate Withholding on Supplemental Wages
Employee Benefits Alert
05.30.06
Simpler but Not Simple:  Treasury Issues Final and Temporary Section 199 Regulations
Tax and Employee Benefits Alert
09.06.05
Disaster Relief Payments to Workers
Tax and Employee Benefits Alert
08.19.05
On Your Mark, Get Set - Section 409A Deferred Compensation Guidance Appears Imminent
Tax and Employee Benefits Alert
06.01.05
Guidance on Corporate Aircraft Deduction Disallowance -- Notice 2005-45
Tax and Employee Benefits Alert
04.14.05
Preparing for an IRS Executive Compensation Audit
Employee Benefits Alert
03.03.05
Updated Overview of Health Savings Accounts
Employee Benefits Alert
01.03.05
IRS Guidance on New Nonqualified Deferred Compensation Law
Tax and Employee Benefits Alert
07.12.04
Congress Considers Major Changes to the Taxation of Deferred Compensation
Tax Alert
07.08.04
Congress Considers Major Changes to the Taxation of Deferred Compensation
Employee Benefits Alert
Published Articles|View AllView Most Recent
06.29.12
Surprise: Coming Obamacare Insurance Premium Rebates Might Be Taxable
Forbes.com
05.21.12
Beware the Tax Traps of Wellness Programs
CFO.com
06.27.11
The Top 5 Tax Changes Under the Healthcare Reform Law
Tax Notes Today
06.03.11
IRS Issues Interim Guidance on Form W-2 Reporting of Cost of Health Coverage
Society for Human Resource Management Magazine
05.13.11
New Extended "Grace Period" for Health Care Reform Mandates
TLNT
12.01.10
Impact of Shifting Tax Codes: Tougher IRS Enforcement on Supplier Payment Withholding and Reporting Procedures put Supply Management in the Spotlight
ISM
05.24.10
The Tax Man Cometh
CFO Zone
01.12.10
Throw the Governor From the Plane?
Thompson Publishing
09.11.09
Health Reform Proposals Affecting Employer Plans and What Corporate Benefits Executives are Saying about Them
Bloomberg Law Reports:  Health Law
04.01.09
Issues for Health Plans With the New COBRA Subsidy
BCBSA Legal Affairs Bulletin
03.30.09
Herding Cats: The Muddled State of State Income Tax Withholding for Income Earned by Nonresidents from the Exercise of Stock Options
Daily Report for Executives
02.01.08
Subrogation Under ERISA Post-Sereboff
BNA ERISA Compliance & Enforcement Library
07.31.07
Proposed Regulations on Entertainment, Use of Company Aircraft: Still a Tough IRS Line, but Notice 2005-45 Is Eased
The Tax Executive
09.20.06
IRS Auditing of Stock Options: Ready to Rumble?
Andrews Litigation Reporter - Securities Litigation & Regulation
10.15.05
Are Your Lease Payments Still Deductible?
Equipment Leasing
10.15.05
Flying on a Wing and on a Prayer
The Corporate Counselor
06.30.05
Notice 2005-45: The IRS Takes Aim at Executives’ Entertainment Use of Company Aircraft
The Tax Executive
06.01.05
Deferred Compensation: Devising a Game Plan for Compliance with Section 409A
Compliance
05.12.05
Forgiven Executive Loans: Compensation Income with Some Unsavory Twists
Challenge Points
02.01.05
Seventh Circuit Finds That FEHBA Preempts Plan's Subrogation Claim Against Enrollee
BNA - Pension & Benefits
10.24.02
The Effect of Rush Prudential v. Moran: A Review of Three State External Review Laws
Analysis & Perspective