In this article, Mark Rochon, Addy Schmitt, and Ia
In this article, Fred Oliphant, Gary Quintiere, and Nick Wamsley* examine the implications of a recent Internal Revenue Service (IRS) announcement stating the Service's intention to close its deter
The proposed cafeteria plan regulations, initially issued by the Internal Revenue Service (IRS) in 1984 and re-issued in 2007, include an "exclusivity rule." Both the initially proposed and the re-
In this article, Gary Quintiere and Nicholas Wamsley* describe a significant provision known as th
Fred Oliphant and Allison Rogers
Anthony Provenzano and Elizabeth Drake
The 2013 New Year has started with a number of important developments affecting employer-sponsored retirement plans, health plans, fringe benefit programs, and payroll procedures. The following li
In this article, Elizabeth Drake and Gary Quintiere discuss the potential taxes that can result from employer-provided wellness programs.
Last September, Michigan enacted a law that imposes upon certain entities an assessment equal to 1% of their total paid claims1 under an ERISA group health plan, up to a cap of $10,000 p
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