en-us http://www.groom.com/ Groom Employee Benefits Updates Subscribe to this RSS feed to receive all of Groom's memos and alerts on the latest developments in employee benefits. Office of Foreign Assets Control Compliance for Public Pension Plans http://www.groom.com/resources-773.html http://www.groom.com/resources-773.html Fri, 10 May 2013 16:36:45 -0400 DOL Proposes to Include “Lifetime Income Illustrations” in Benefit Statements http://www.groom.com/resources-772.html http://www.groom.com/resources-772.html Thu, 09 May 2013 20:48:07 -0400 PBGC Proposes Significant Changes to “Reportable Event” Regulation http://www.groom.com/resources-771.html http://www.groom.com/resources-771.html Fri, 03 May 2013 12:18:18 -0400 Fiscal Cliff Tax Legislation Expands In-Plan Roth Conversions and Extends Charitable IRA Deduction http://www.groom.com/resources-767.html http://www.groom.com/resources-767.html Wed, 01 May 2013 15:30:17 -0400 A Matter of Trust: Standards of Conduct under ERISA, the Exchange Act, and the Advisers Act: Part 2 of 2 http://www.groom.com/resources-766.html http://www.groom.com/resources-766.html Mon, 29 Apr 2013 15:37:31 -0400 View From Groom: Discounted Stock Options in the Cross-Hairs of Section 409A Compliance http://www.groom.com/resources-765.html http://www.groom.com/resources-765.html Fri, 26 Apr 2013 19:52:59 -0400 IRS Rulings Permit Cashout of Pension Plan Retirees http://www.groom.com/resources-763.html http://www.groom.com/resources-763.html Mon, 22 Apr 2013 15:58:58 -0400 The Participant Disclosure Regulation: Turning “Experts” into Informed Participants http://www.groom.com/resources-764.html http://www.groom.com/resources-764.html Mon, 22 Apr 2013 16:54:36 -0400 Proposed IRS Regulation on ACA $500,000 Deduction Limit http://www.groom.com/resources-762.html http://www.groom.com/resources-762.html Fri, 19 Apr 2013 18:38:08 -0400 Cumulative List of Non-US Pension Funds Exempted by FATCA Intergovernmental Agreements http://www.groom.com/resources-743.html http://www.groom.com/resources-743.html Wed, 17 Apr 2013 18:02:38 -0400 US Administration Proposes to Exempt Non-US Pension Funds from Income Tax on US Real Property Investments http://www.groom.com/resources-761.html http://www.groom.com/resources-761.html Mon, 15 Apr 2013 13:26:48 -0400 European Litigation on Taxes on Cross-Border Pension Investment – Should Your Plan Look for Refunds? http://www.groom.com/resources-757.html http://www.groom.com/resources-757.html Mon, 08 Apr 2013 15:01:34 -0400 Dodd Frank for Canadian Pension Plan Administrators http://www.groom.com/resources-760.html http://www.groom.com/resources-760.html Mon, 08 Apr 2013 21:40:37 -0400 April 15 Deadline Fast Approaching for Filing 2009 Protective FICA Refund Claims http://www.groom.com/resources-759.html http://www.groom.com/resources-759.html Mon, 08 Apr 2013 15:21:35 -0400 Federal Claims Court Upholds IRS Position on Discounted Stock Options http://www.groom.com/resources-758.html http://www.groom.com/resources-758.html Thu, 04 Apr 2013 21:03:01 -0400 Supreme Court Hears Arguments On Constitutionality of State Same-Sex Marriage Restrictions and DOMA http://www.groom.com/resources-755.html http://www.groom.com/resources-755.html Wed, 03 Apr 2013 22:00:27 -0400 IRS Releases Long-Awaited 403(b) Plan Approval Procedures - Decisions and Opportunities for Vendors and Employers http://www.groom.com/resources-756.html http://www.groom.com/resources-756.html Wed, 03 Apr 2013 17:21:35 -0400 Error Correction Redux: The ING settlement reveals DOL views on erroneous gains http://www.groom.com/resources-770.html http://www.groom.com/resources-770.html Wed, 01 May 2013 18:51:52 -0400 Ninth Circuit: Plan Fiduciaries Breached Duty of Prudence by Failing to Investigate Possibility of Institutional Class Shares http://www.groom.com/resources-754.html http://www.groom.com/resources-754.html Fri, 29 Mar 2013 18:06:53 -0400 IRS Worker Classification Program http://www.groom.com/resources-753.html http://www.groom.com/resources-753.html Fri, 22 Mar 2013 17:15:07 -0400 IRS Proposed Regulations Make TIN Masking Permanent http://www.groom.com/resources-750.html http://www.groom.com/resources-750.html Fri, 15 Mar 2013 15:35:58 -0400 View From Groom: Updated IRS Correction Program Guidance - What’s New and What Isn't http://www.groom.com/resources-752.html http://www.groom.com/resources-752.html Thu, 14 Mar 2013 14:24:33 -0400 The Wait is Over: HHS Issues Final Rules that Significantly Expand HIPAA Privacy and Security Regulations http://www.groom.com/resources-749.html http://www.groom.com/resources-749.html Fri, 08 Mar 2013 17:16:08 -0500 2012 Retroactive Transit Pass Increase http://www.groom.com/resources-748.html http://www.groom.com/resources-748.html Thu, 28 Mar 2013 13:36:52 -0400 Look at the New Rendition of EPCRS http://www.groom.com/resources-747.html http://www.groom.com/resources-747.html Wed, 01 May 2013 16:29:18 -0400 Non-US Pension Fund Exemptions under the Final FATCA Regulations http://www.groom.com/resources-744.html http://www.groom.com/resources-744.html Tue, 05 Mar 2013 15:49:22 -0500 Human Error: How to reduce regulatory risk when ‘reprocessing’ transactions http://www.groom.com/resources-769.html http://www.groom.com/resources-769.html Wed, 01 May 2013 18:47:47 -0400 Roth 401(k) Plans http://www.groom.com/resources-686.html http://www.groom.com/resources-686.html Mon, 25 Feb 2013 17:21:36 -0500 DOL Issues Guidance on Swap Clearing Process http://www.groom.com/resources-745.html http://www.groom.com/resources-745.html Wed, 27 Feb 2013 19:53:26 -0500 DOL Settlement Regarding Trading Error Correction Gains http://www.groom.com/resources-741.html http://www.groom.com/resources-741.html Thu, 07 Feb 2013 15:52:17 -0500 Groom Law Group Expands its ERISA Litigation Group: Edward Meehan Joins Firm http://www.groom.com/news-listing-367.html http://www.groom.com/news-listing-367.html Mon, 04 Feb 2013 15:44:03 -0500 DOL Field Assistance Bulletin 2012-02: Participant Disclosure FAQs http://www.groom.com/resources-740.html http://www.groom.com/resources-740.html Thu, 31 Jan 2013 17:24:23 -0500 The Wait Is Over: Full-time employee and waiting-period guidance have been issued http://www.groom.com/resources-768.html http://www.groom.com/resources-768.html Wed, 08 May 2013 14:35:51 -0400 The Electronic Age: Antediluvian electronic disclosure rules need updating http://www.groom.com/resources-746.html http://www.groom.com/resources-746.html Wed, 01 May 2013 18:44:38 -0400 An Update on Hurricane Sandy and a Look Forward to 2013 http://www.groom.com/resources-736.html http://www.groom.com/resources-736.html Mon, 28 Jan 2013 20:51:35 -0500 Fiscal Cliff Tax Legislation Expands In-Plan Roth Conversions and Extends Charitable IRA Deduction http://www.groom.com/resources-733.html http://www.groom.com/resources-733.html Wed, 09 Jan 2013 17:33:07 -0500 IRS issues employer "shared responsibility" proposed rules under the Affordable Care Act http://www.groom.com/resources-734.html http://www.groom.com/resources-734.html Wed, 09 Jan 2013 22:41:47 -0500 US Congress Provides Pension Funding Relief to Help Mitigate Effects of Quantitative Easing http://www.groom.com/resources-735.html http://www.groom.com/resources-735.html Wed, 16 Jan 2013 18:17:16 -0500 Agencies Issue New HIPAA Proposed Rule on Wellness Programs http://www.groom.com/resources-732.html http://www.groom.com/resources-732.html Thu, 13 Dec 2012 16:53:29 -0500 IRS Guidance on Additional Medicare Tax on High Earners http://www.groom.com/resources-731.html http://www.groom.com/resources-731.html Thu, 06 Dec 2012 19:06:02 -0500 To-Do List, Part 2: ACA requirements to consider for 2014 http://www.groom.com/resources-739.html http://www.groom.com/resources-739.html Wed, 01 May 2013 18:40:18 -0400 The Wait Is Over: Full-time employee and waiting-period guidance have been issued http://www.groom.com/resources-737.html http://www.groom.com/resources-737.html Tue, 29 Jan 2013 19:10:46 -0500 Puerto Rico Treasury Department Announces Deadline Extension for PR Code Amendments and Filings http://www.groom.com/resources-730.html http://www.groom.com/resources-730.html Thu, 29 Nov 2012 22:13:07 -0500 A Look at Retiree Cashouts as the New De-Risking Strategy http://www.groom.com/resources-722.html http://www.groom.com/resources-722.html Thu, 25 Oct 2012 16:18:22 -0400 IRS Makes it Easier to Make Hardship Withdrawals and Plan Loans to Persons Affected by Hurricane Sandy http://www.groom.com/resources-729.html http://www.groom.com/resources-729.html Tue, 20 Nov 2012 15:01:03 -0500 IRS Memorandum Provides Informal Guidance on Vesting Requirements for Governmental Plans http://www.groom.com/resources-726.html http://www.groom.com/resources-726.html Mon, 05 Nov 2012 16:04:47 -0500 FATCA Implementation Timelines Extended http://www.groom.com/resources-727.html http://www.groom.com/resources-727.html Tue, 06 Nov 2012 21:48:15 -0500 Puerto Rico Treasury Department Issues Guidance on Retirement Plans Limits for 2013 and IRS Announces Increase in Social Security Wage Base for 2013 http://www.groom.com/resources-725.html http://www.groom.com/resources-725.html Fri, 02 Nov 2012 15:17:39 -0400 In-Kind Contributions to Defined Benefit Plans - An Introduction http://www.groom.com/resources-721.html http://www.groom.com/resources-721.html Mon, 22 Oct 2012 16:20:37 -0400 Groom Comment to the Department of Labor Concerning Captive Reinsurance Transactions http://www.groom.com/resources-720.html http://www.groom.com/resources-720.html Wed, 17 Oct 2012 14:42:25 -0400 Caution – 2011 Form 990, Schedule R Requires Disclosure of All Contributing Employers to a VEBA http://www.groom.com/resources-719.html http://www.groom.com/resources-719.html Tue, 16 Oct 2012 19:02:55 -0400 Checklist for Required 2012 Puerto Rico Tax-Qualified Plan Amendments and Compulsory Determination Letter Filing with PR Treasury http://www.groom.com/resources-718.html http://www.groom.com/resources-718.html Fri, 12 Oct 2012 14:51:12 -0400 Required 2012 Tax-Qualified Plan Amendments and Cycle B Determination Letter Filings http://www.groom.com/resources-717.html http://www.groom.com/resources-717.html Wed, 10 Oct 2012 22:06:09 -0400 IRS Affordable Care Act Guidance on Full-Time Employee Definition and 90-Day Waiting Period http://www.groom.com/resources-716.html http://www.groom.com/resources-716.html Wed, 10 Oct 2012 22:06:27 -0400 Comparative Effectiveness Fees – Part I http://www.groom.com/resources-710.html http://www.groom.com/resources-710.html Thu, 04 Oct 2012 20:54:16 -0400 New Sixth Circuit Ruling – No FICA for Severance Pay – Poses Quandary for Employers http://www.groom.com/resources-700.html http://www.groom.com/resources-700.html Thu, 04 Oct 2012 15:43:56 -0400 To-Do List, Part 1: ACA requirements to consider for 2012 and 2013 http://www.groom.com/resources-738.html http://www.groom.com/resources-738.html Tue, 29 Jan 2013 19:22:56 -0500 401(k) Fee Litigation September 2012 http://www.groom.com/resources-698.html http://www.groom.com/resources-698.html Thu, 27 Sep 2012 14:57:26 -0400 Puerto Rico Treasury Department Provides Helpful Clarification of Deduction Limit for Contributions to Defined Benefit Plans http://www.groom.com/resources-697.html http://www.groom.com/resources-697.html Wed, 26 Sep 2012 16:47:15 -0400 Net Pension Liability of State Retirement Systems – Do the New Rules Allow Liability to be Shifted to an Entity other than a Participating Employer? http://www.groom.com/resources-724.html http://www.groom.com/resources-724.html Tue, 30 Oct 2012 20:32:44 -0400 Cash Balance Plans – IRS Further Delays Reasonable Interest Rate Rules and Provides Guidance for Plans with Rates Affected by Map-21 http://www.groom.com/resources-696.html http://www.groom.com/resources-696.html Mon, 17 Sep 2012 19:30:08 -0400 IRS Revisits Pay Arrangements That Attempt To Convert Taxable Wages Into Nontaxable Expense Reimbursements http://www.groom.com/resources-695.html http://www.groom.com/resources-695.html Fri, 14 Sep 2012 17:27:59 -0400 Post Supreme Court ACA Checklist Part II http://www.groom.com/resources-701.html http://www.groom.com/resources-701.html Thu, 04 Oct 2012 20:15:44 -0400 Post Supreme Court ACA Checklist Part I http://www.groom.com/resources-702.html http://www.groom.com/resources-702.html Thu, 04 Oct 2012 20:23:43 -0400 Puerto Rico Qualified Retirement Plans Significantly Impacted by Puerto Rico Internal Revenue Code of 2011, as Amended: Puerto Rico Treasury Department Issues Guidance on Qualification Process http://www.groom.com/resources-694.html http://www.groom.com/resources-694.html Tue, 04 Sep 2012 15:22:28 -0400 Pension Funding Relief Brings with It Increased PBGC Premiums http://www.groom.com/resources-692.html http://www.groom.com/resources-692.html Wed, 29 Aug 2012 18:52:14 -0400 Proposed Regulations Clarify the 50% Entertainment Limit for Expense Reimbursement Arrangements http://www.groom.com/resources-693.html http://www.groom.com/resources-693.html Fri, 31 Aug 2012 17:46:23 -0400 Fees to Fund ACA Reinsurance Program http://www.groom.com/resources-703.html http://www.groom.com/resources-703.html Thu, 04 Oct 2012 20:26:06 -0400 Expert Q&A on the US Supreme Court’s Health Care Reform Decision http://www.groom.com/resources-691.html http://www.groom.com/resources-691.html Mon, 20 Aug 2012 14:25:30 -0400 What Should Plans Do with MLR Rebates? http://www.groom.com/resources-704.html http://www.groom.com/resources-704.html Thu, 04 Oct 2012 20:29:12 -0400 Medical Loss Rebates—Fiduciary and Tax Implications http://www.groom.com/resources-690.html http://www.groom.com/resources-690.html Mon, 04 Feb 2013 18:35:56 -0500 ACA Cap on Contributions to Health FSAs http://www.groom.com/resources-705.html http://www.groom.com/resources-705.html Thu, 04 Oct 2012 20:31:48 -0400 Higher Income Workers Face Extra Medicare Tax Next Year http://www.groom.com/resources-688.html http://www.groom.com/resources-688.html Fri, 13 Jul 2012 13:40:19 -0400 Due Date to File Annual Returns and Fee Disclosures for Puerto Rico Plans http://www.groom.com/resources-689.html http://www.groom.com/resources-689.html Mon, 16 Jul 2012 16:58:10 -0400 Pension Funding Relief and PBGC Premium Increases in Final Highway Legislation http://www.groom.com/resources-685.html http://www.groom.com/resources-685.html Mon, 09 Jul 2012 14:25:34 -0400 Lifetime Income Features in Retirement Plans http://www.groom.com/resources-677.html http://www.groom.com/resources-677.html Thu, 23 Aug 2012 16:58:37 -0400 Groom Comments on IRS Proposal to Issue Guidance on the Governmental Plan Definition http://www.groom.com/resources-674.html http://www.groom.com/resources-674.html Wed, 27 Jun 2012 13:07:28 -0400 $2,500 Cap on Salary Reduction Contributions to FSAs Prompts Re-examination of the "Use It or Lose It" Rule http://www.groom.com/resources-675.html http://www.groom.com/resources-675.html Tue, 21 Aug 2012 12:23:04 -0400 Comparative Effectiveness Fees – Part II http://www.groom.com/resources-709.html http://www.groom.com/resources-709.html Thu, 04 Oct 2012 20:52:36 -0400 The Big Test - Supreme Court of the U.S. decision: A road map for plan sponsors http://www.groom.com/resources-728.html http://www.groom.com/resources-728.html Wed, 07 Nov 2012 17:39:41 -0500 Supreme Court of the U.S. decision: A road map for plan sponsors http://www.groom.com/resources-707.html http://www.groom.com/resources-707.html Thu, 04 Oct 2012 20:41:01 -0400 DOL Rules Implement PPA Investment Advice Exemption http://www.groom.com/resources-687.html http://www.groom.com/resources-687.html Tue, 10 Jul 2012 18:18:32 -0400 Supreme Court Review of the Affordable Care Act: Implications for Plan Sponsors and Health Insurers http://www.groom.com/resources-673.html http://www.groom.com/resources-673.html Thu, 24 May 2012 16:12:44 -0400 DOL Field Assistance Bulletin 2012-02 -- Participant Disclosure FAQs http://www.groom.com/resources-671.html http://www.groom.com/resources-671.html Fri, 18 May 2012 19:47:45 -0400 GASB Simplifies Accounting for State Retirement System Liabilities, But Will Still Require Participating Employers to Include Apportioned Liabilities on Financial Statements http://www.groom.com/resources-672.html http://www.groom.com/resources-672.html Tue, 15 May 2012 14:58:16 -0400 New Summary of Benefits Rule – Part II http://www.groom.com/resources-711.html http://www.groom.com/resources-711.html Thu, 04 Oct 2012 20:56:08 -0400 IRS Releases Local Lodging Expense Guidance http://www.groom.com/resources-668.html http://www.groom.com/resources-668.html Mon, 07 May 2012 20:30:47 -0400 Mandate Clarity: Employer mandate, waiting period and auto-enrollment issue http://www.groom.com/resources-708.html http://www.groom.com/resources-708.html Thu, 04 Oct 2012 20:43:25 -0400 A Look at What’s Coming from the IRS 401(k) Compliance Check http://www.groom.com/resources-676.html http://www.groom.com/resources-676.html Wed, 27 Jun 2012 12:46:52 -0400 The Devil is in the Details – Part I http://www.groom.com/resources-712.html http://www.groom.com/resources-712.html Thu, 04 Oct 2012 20:58:14 -0400 401(k) Fee Litigation April 2012 http://www.groom.com/resources-669.html http://www.groom.com/resources-669.html Mon, 30 Apr 2012 16:33:05 -0400 FATCA Reporting by U.S. Persons of Participation in Foreign Retirement Plans and Deferred Compensation — New Rules for the 2011 Tax Year http://www.groom.com/resources-665.html http://www.groom.com/resources-665.html Fri, 27 Apr 2012 13:53:34 -0400 Puerto Rico Tax Amnesty Program May Help Retirement Plans Correct 1994 PR Code Withholding and Reporting Failures http://www.groom.com/resources-667.html http://www.groom.com/resources-667.html Mon, 23 Apr 2012 22:01:47 -0400 Proposed IRS Regulations Exempt Some Non-US Retirement Plans from FATCA http://www.groom.com/resources-666.html http://www.groom.com/resources-666.html Thu, 19 Apr 2012 19:57:22 -0400 SCOTUS Decision: Roadmap for Plan Sponsors http://www.groom.com/resources-713.html http://www.groom.com/resources-713.html Thu, 04 Oct 2012 21:00:11 -0400 Employers Consider the Employer Group Waiver Program for Retiree Drug-Cost Savings http://www.groom.com/resources-664.html http://www.groom.com/resources-664.html Wed, 11 Apr 2012 15:08:02 -0400 Form 8938 and FATCA – Considering Some of the Issues for 2011 http://www.groom.com/resources-663.html http://www.groom.com/resources-663.html Wed, 11 Apr 2012 20:57:15 -0400 Employer Mandate, Waiting Period, and Auto-Enrollment Issues – Part II http://www.groom.com/resources-714.html http://www.groom.com/resources-714.html Wed, 07 Nov 2012 17:41:07 -0500 Keeping in Line: PPACA coverage mandates penalties and eligibility waiting periods http://www.groom.com/resources-670.html http://www.groom.com/resources-670.html Wed, 07 Nov 2012 17:27:05 -0500 Employer Mandate, Waiting Period, and Auto-Enrollment Issues – Part I http://www.groom.com/resources-715.html http://www.groom.com/resources-715.html Thu, 04 Oct 2012 21:04:54 -0400