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Groom Resources

Groom Publications

Each of Groom's Practice Groups prepares periodic updates and explanations of critical benefits issues; these materials are collected here.

View Current Publications


"PTINs" For Payroll and Employee Benefits Practitioners
February 7, 2011
Physical "Education": Are executive physical programs affected by the PPACA's new nondiscrimination rules?
February 2011
Release Bars Participant’s Stock Drop Claims; § 404(c) is a Defense to Disclosure and Monitoring Claims, But Not to Imprudent Investment Claims.
February 1, 2011
Asset Purchaser May Have Successor Liability for Multiemployer Plan Contributions
January 31, 2011
HHS Requests Comments on CO-OP Rules and Loans and Grants under PPACA
January 31, 2011
SEC Proposes Registration Requirement for "Municipal Advisors"
January 31, 2011
Seventh Circuit Vacates Class Certifications in 401(k) Fee Cases
January 31, 2011
2010 Ends with a Flurry of Health and Welfare Guidance
January 21, 2011
A New Plan Design Feature—The “In-Plan” Roth Conversion
January 2011
DOL's About-Face on Advancement of Fees Leaves Heads Spinning
January 2011
IRS Provides Further Guidance on Operation of the Small Business Health Insurance Tax Credit
January 5, 2011
FAQ "Stack": Agency FAQs on PPACA implementation
January 2011
Comment Letter on Cycle E Amendment Deadline
December 28, 2010
IRS Relief on PPACA $500,000 Compensation Deduction Limit
December 28, 2010
IRS Overhauls Group Trust Guidance
December 21, 2010
Cash Balance Plan Regulations Address Many Knotty Issues
December 15, 2010
Checklist Checkup: 2011 PPACA Plan Amendment Checklist
December 2010
Accounting Proposals Present Obstacles for Multiemployer Plan Sponsors
December 2010
Groom Law Group Secures Dismissal of 403(b) Fee Lawsuit
December 3, 2010
IRS Issues Additional 409A Correction Relief
December 3, 2010
First Round of Guidance on Roth "In-Plan" Conversions
November 24, 2010
Non-US Pension Funds May Be Subject to New IRS Reporting and Withholding on US Investments
November 23, 2010
Increased IRS Outreach on Qualified Plan Issues
November 10, 2010
"Cost Basis" Regulations Impact Stock-Based Compensation
November 5, 2010
Health Care Open Enrollment For 2011
November 2010
Notice "Says": What notices are required by PPACA?
November 2010
Form W-2 Health Care Reporting Made Optional for 2011
October 12, 2010
ERISA Bonding Requirements
2010
Defined Benefit Plans: Distress and Involuntary Terminations
2010
Required 2010 Qualified Plan Amendments and January 2011 IRS Determination Letter Filing Deadline
October 2010
Employer Stock Litigation Update: Ninth Circuit Court of Appeals Adopts "Moench" Presumption
October 6, 2010
Increased Reporting Penalties and Cell Phone Relief in the Small Business Jobs and Credit Act of 2010
October 6, 2010
IRS Releases Draft Form For Claiming the Small Business Health Insurance Tax Credit
October 6, 2010
"In-Plan" Roth Conversions
October 4, 2010
Limit, Less: An inside look at PPACA's restrictions on pre-existing Conditions and annual and lifetime limits.
October 2010
IRS Issues Guidance on Over-the-Counter Medicines and Drugs
September 23, 2010
Enforcement Grace Period for Key Aspects of New Claims and Appeals Rules and Additional Rules on Grandfathering, Age 26 Dependent Coverage, Highly Compensated Employees, and other PPACA Requirements
September 22, 2010
Comment Letter on Form 1099-MISC Expansion
September 21, 2010
Taking the Plunge: Managing a "Plan Assets" Fund
September 17, 2010
401(k) Fee Litigation September 2010
September 2010
IRS Provides Guidance on Pension Plan Payment Basis Errors
September 2010
Court Holds ERISA Imposes Statutory Obligation on Employers to Remedy Multiemployer Pension Plan Funding Deficiency
September 10, 2010
DOL Releases Interim Final Service Provider Disclosure Regulation
August 27, 2010
Model Notices to Comply with PPACA's Claims and Appeals Regulation and Interim Guidance on the Federal External Review Process
August 25, 2010
Another Federal Court Adopts More "Defense-Friendly" Position on Damages in Stock Drop Cases
August 24, 2010
Dodd-Frank Meets ERISA - The Impact of Wall Street Reform on Plan Investments
August 24, 2010
Ohio District Court Rejects Negligence and ERISA Claims Against Milliman
August 17, 2010
Pre-Existing Condition Insurance Plan Program- Interim Final Rule
August 16, 2010
PBGC Proposes To Regulate Funding of Ongoing Plans Sponsored by Companies That Restructure Their Operations
August 13, 2010
Groom Law Group Secures Dismissal of 401(k) Fee Lawsuit
August 5, 2010
PPACA Appeal Process Changes – Interim Final Rule
July 28, 2010
FASB & IASB Propose Increased Disclosure of Multiemployer Funding Liability
July 27, 2010
IRS Issues Guidance on Basis Reporting Errors
July 26, 2010
Preventive Care Requirements under PPACA - Interim Final Rule
July 22, 2010
Dodd-Frank Wall Street Reform and Consumer Protection Act - Impact on Plans and Plan Service Providers
July 21, 2010
Third Circuit Extends Section 1114 Protection to Non-Vested Retiree Benefits
July 19, 2010
2010 Plan Amendments and EGTRRA Determination Letter Filing Deadline
July 2010
President Obama Signs into Law the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010
July 9, 2010
SEC Unanimously Adopts "Pay to Play" Restrictions
July 2, 2010
HHS Issues Final Application for Early Retiree Reinsurance Program
July 1, 2010
Massachusetts District Court Rejects the "Prudent Investor Rate" in Favor of the PBGC's Discount Rate
July 1, 2010
Agencies Issue Regulations On Pre-existing Condition Exclusions, Annual & Lifetime Limits, Rescission, & Patient Protections
June 29, 2010
ERISA Claims Review: A Tale of Two Cases
June 29, 2010
Pension Relief Act Extends Amortization Periods for Single and Multiemployer Plan Funding
June 29, 2010
The U.S. Supreme Court Sharply Curtails Use of the "Honest Service Fraud" Statute
June 28, 2010
PBGC Announces Relief for Variable Rate Premium "Catch 22"
June 18, 2010
"Grandfather" Status Under PPACA—Interim Final Rule
June 15, 2010
Freezing Defined Benefit Pension Plans
June 2010
IRS Launches 401(k) Compliance Checklist
June 8, 2010
IRS Provides Important Details on the 2010 Small Business Health Care Tax Credit
May 25, 2010
Reminder – Required 2010 Tax-Qualified Plan Amendments and January 2011 IRS Determination Letter Filing Deadline
May 25, 2010
The Return of Worker Classification Audits: Impacts More Than Employment Taxes
Spring 2010
Additional IRS Additional Guidance on HIRE Act - 2010 FICA Tax Exemption and 2011 Retention Credit
May 18, 2010
Preparing for Health Care Reform: A Chronological Guide for Employers
May 2010
Dependent Coverage to Age 26 Interim Final Rule
May 13, 2010
New High Earner Tax in the UK Applies to US Pension Plan Contributions and Accruals
May 13, 2010
DOL/SEC Issue Target Date Fund Guidance
May 12, 2010
Retiree Reinsurance Program Interim Final Regulation
May 6, 2010
Health Care Reform Insurance Web Portal Interim Final Rule
May 5, 2010
Tax-Free Treatment for Adult Child's Health Care Coverage
May 4, 2010
Title IV Basics
May 4, 2010
Hiring Incentives to Restore Employment (HIRE) Act: Law, Explanation & Analysis
May 1, 2010
Military Relief Under the HEART Act: Year-End Plan Amendments Needed
May 2010
Groom Comments on Proposed FBAR Regulations
April 27, 2010
Supreme Court Decision in Conkright v. Frommert
April 23, 2010
Chart of Key PPACA Provisions
April 21, 2010
List of Corresponding Plans for US-Belgium Tax Treaty Purposes Announced
April 20, 2010
PPACA $500,000 Compensation Deduction Limit on Health Insurers May Have Broader Reach
April 20, 2010
Two-Month Extension to COBRA Subsidy Signed into Law on April 15, 2010
April 19, 2010
H.R. 4994 Passes House – Favorable Cell Phone Relief Comes at a Price – Increased Reporting Penalties on Information Returns
April 16, 2010
IRS Priority List Indicates Increase in International Employee Benefits Compliance Efforts
April 15, 2010
IRS Issues Needed Guidance on the HIRE Act - 2010 FICA Tax Exemption and 2011 Retention Credit
April 8, 2010
Effective Date Chart: Key Provisions of the Patient Protection and Affordable Care Act
April 7, 2010
Another Court Rules That Severance Pay is Not FICA wages
April 6, 2010
IRS 401(k) Compliance Checklist Coming Soon
April 6, 2010
Principal 401(k) Rollover Lawsuit - Court Denies Class Certification, Rejects Arguments that Principal Was a Fiduciary
April 1, 2010
Employer Payroll Changes for HIRE Act Relief
March 31, 2010
Groom Dial-in: Navigating Health Care Reform
March 31, 2010
Allocating "Basis" in Partial and Split Rollovers – Can We Still Rely on Code Section 402(c)(2)?
March 29, 2010
New Model Notices Issued for the COBRA Subsidy Extension Provisions of the Temporary Extension Act
March 22, 2010
Design Flexibility and Potential Pitfalls in IRS Final Rules for Employee Stock Purchase Plans
March 17, 2010
Hartford Fee Lawsuit - Court Grants Preliminary Approval of Settlement
March 11, 2010
IRS 2009 - 2010 Guidance Plan: A Look at What’s Coming
March 2010
DOL Issues New FAQs on Schedule C Reporting of Pharmacy-Related Compensation
March 5, 2010
One-Month Extension to COBRA Subsidy Signed into Law on March 2, 2010
March 4, 2010
IRS Pension Distribution Reporting Changes For 2010
March 3, 2010
New Interim Final Regulations on Mental Health Parity and Addiction Equity Act of 2008
March 3, 2010
DOL Releases New Proposed Investment Advice Regulation
March 2, 2010
FBAR Update - Deadline Extension and Proposed Regulations
March 1, 2010
New Fiduciary Considerations for U.S. Public and Private Pension Plan Governance
March 2010
Obama Budget Proposes Major Worker Classification Reforms
March 1, 2010
FBAR Update - IRS Grants Extension for Some Filers until June 30, 2011
February 26, 2010
FBAR Update - Plan Fiduciaries May Have to Disclose Plan Foreign Financial Accounts on Income Tax Returns
February 16, 2010
New Interim Final Regulations on Mental Health Parity and Addiction Equity Act of 2008
February 15, 2010
Kraft Foods Prevails in 401(k) Fee Lawsuit
February 12, 2010
Employer Stock Litigation Update: DOL Urges Second Circuit to Reject "Moench" Presumption
February 11, 2010
Foreign Account Reporting for Retirement Plans
February 2010
Health Care Reform Update, January 26, 2010
January 26, 2010
DOL Issues New Model Notices for the COBRA Subsidy Extension
January 15, 2010
Overview of Document Correction Guidance Under Section 409A
January 15, 2010
Groom Presentation: Overview of Health Care Reform
January 14, 2010
2010—A Look at the Upcoming Year
January 2010
401(k) Fee Litigation December 2009
December 23, 2009
Qualified Transportation Plans: IRS Delays Effective Date Again for Mass Transit Electronic Payment Cards
December 23, 2009
Two-Month Extension to COBRA Subsidy Signed into Law
December 22, 2009
Health Care Reform Update, December 18, 2009
December 18, 2009
IRS Offers Initial Remedial Amendment Period Guidance for 403(b) Plans
December 11, 2009
Service Provider Fee Cases: Principal Prevails in Ruppert Case; Class Certification Granted in Haddock v. Nationwide; John Hancock Settles Charters Lawsuit
December 10, 2009
DOL Issues Two New FAQs Related to COBRA Premium Subsidy
December 7, 2009
401(k) Fee Cases: United Technologies Prevails in Second Circuit; Eighth Circuit Reinstates Wal-Mart Lawsuit; Caterpillar Settles
December 4, 2009
Red Flags Rule: FTC Delays Enforcement Deadline and House Passes Legislation to Limit the Rule
November 4, 2009
Foreign Bank Account Reporting for Employee Benefit Plan Investments
November 2009
DOL Issues Supplemental FAQs About the 2009 Schedule C
October 30, 2009
IRS Worker Classification Initiative
October 27, 2009
401(k) Fee Litigation October 2009
October 21, 2009
Health Care Reform Side-by-Side Chart, October 2009
October 16, 2009
New Interim Final Regulation on Genetic Information Nondiscrimination Act
October 16, 2009
Year-End Deadline for Bonus and Performance-Based Equity Fast Approaching
October 13, 2009
Group Health Plan Excise Tax Reporting Obligations Coming in 2010
October 9, 2009
Groom Comments on FBAR Filing Requirement for Pension Plans
October 8, 2009
Common 409A Problems After the Transition Period
Fall 2009
Coping with the Interaction of 409A, 457 and Form 990 Reporting Obligations
October 1, 2009
Red Flags Rule: Application to Health Flexible Spending Accounts, Health Reimbursement Arrangements, Dependent Care Assistance Programs and Transportation Plans
October 1, 2009
IRS Clarifies Tax Impact of Qualified Plan Rollovers to Roth IRA
September 30, 2009
IRS Extends FBAR Deadline Until October 15, 2009, For Certain Filers
September 22, 2009
401(k) Fee Litigation September 2009
September 9, 2009
New York Enacts New COBRA and Dependent Coverage Laws
September 3, 2009
Options for Troubled Multiemployer Pension Plans in a Post-PPA World
September 2009
HHS Issues HIPAA Security Breach Notification Rules
August 25, 2009
IRS Modifies Determination Letter Process for Governmental Plans
August 12, 2009
FBAR Filing Deadline Extended Until June 30, 2010 in IRS Notice 2009-62
August 11, 2009
SEC Proposes Rules to Curtail "Pay to Play" by Public Plan Advisers
August 4, 2009
Groom Comments on FBAR Filing Requirement for Plans
July 30, 2009
DOL Provides Some Form 5500 Relief for 403(b) Plans
July 22, 2009
Groom Comments on Pension Provisions of the US Model Tax Treaty
July 13, 2009
Health Care Reform Update: House Discussion Draft - July 2, 2009
July 2, 2009
Groom Comments Recommend That IRS Not Impose Additional Information Reporting In Employer Stock-Based Compensation Programs
June 30, 2009
Plans May Be Required to Make FBAR Filing for Offshore Investments by September 23, 2009
June 25, 2009
Health Care Reform Update - June 16, 2009
June 16, 2009
Cell Phone Substantiation
June 15, 2009
IRS Issues New Q&As Related to COBRA Premium Subsidy
June 12, 2009
Treasury Department Issues Final TARP Executive Compensation Guidance
June 12, 2009
Groom Comments on Proposed IRS 403(b) Prototype Plan Program
June 4, 2009
Spotting Section 409A Issues in Executive Separation Agreements
June 2, 2009
DOL Issues Details of Appeal Process for COBRA Subsidy Denials
May 28, 2009
Friction at the Border - Recent Cross Border Developments
May 2009
Second Circuit Affirms Dismissal of 401(k) Fee Lawsuit
May 21, 2009
401(k) Fee Litigation May 2009 Update
May 20, 2009
Groom Comments on IRS Pilot Government Plan Questionnaire
May 20, 2009
IRS Announces 2010 HSA/HDHP Limits
May 20, 2009
New Obama Administration Tax Proposals Adversely Corporate Owned Life Insurance (COLI)
May 15, 2009
Groom Comments on Distribution of Contracts Under 403(b) Plans
May 13, 2009
New HITECH Act HIPAA Guidance
May 12, 2009
Self-Directed IRA Myths
May 12, 2009
Stimulus Act Modifications to the Health Coverage Tax Credit
May 12, 2009
IRS Guidance on Proposed 403(b) Prototype Plan Program
April 14, 2009
DOL Issues New FAQs Related to COBRA Premium Subsidy
April 2, 2009
OECD turns its attention to possible further regulation of DC plans, impact of accounting standards
April 2009
What's New in US - 2008 Pension Law Changes Impact Pension Underfunding Rules
April 2009
IRS Issues Additional COBRA Premium Assistance Guidance
March 31, 2009
409A Correction Chart
March 27, 2009
DOL Issues Model Notices and New FAQs Related to COBRA Premium Subsidy
March 19, 2009
"Making Work Pay" Credit in American Recovery and Reinvestment Act
March 6, 2009
Hot Topics in Governmental Plans
March 6, 2009
IRS Issues Additional COBRA Premium Assistance Guidance
March 5, 2009
Groom Comments on Administrative Procedures and Rules for IRAs
February 26, 2009
IRS Issues COBRA Premium Assistance Guidance
February 26, 2009
COBRA Provisions in American Recovery and Reinvestment Act
February 18, 2009
New HIPAA Privacy & Security Requirements in Stimulus Bill
February 17, 2009
Children's Health Insurance Program Reauthorization Act of 2009
February 13, 2009
Executive Compensation Rules in Stimulus Bill and Treasury Guidance
February 13, 2009
Comment Periods on DOL Final Investment Advice Regulation
February 3, 2009
IRS Guidance on Section 457A Foreign Deferred Compensation Rules
February 3, 2009
2009 National Tax Sheltered Annuity Association National Conference
February 2009
How to Avoid a 401(k) Lawsuit
February 2009
COBRA Provisions in Economic Stimulus Legislation
January 29, 2009
Groom Comments on 2009 Suspension of Required Minimum Distribution Rules
January 29, 2009
Recent Developments in Four States Regarding Same-Sex Marriage and Civil Unions
January 12, 2009
401(k) Fee Litigation January 2009 Update
January 5, 2009
Worker Retiree and Employer Recovery Act
December 19, 2008
IRS Extends Deadline for 403(b) Plan Document Compliance
December 16, 2008
PPA May Restrict Rabbi Trust Funding
December 3, 2008
DOL Sets Sights on PE Valuation
December 2, 2008
ERISA for Securities Professionals
December 2008
Bicycle Commuter Benefits Added as Qualified Transportation Fringe Benefit
November 11, 2008
Comment on Governmental Plan Determination Letter Issues
November 5, 2008
EESA Executive Compensation Guidance
November 5, 2008
Congress Passes New Benefit Standards for Group Health Plans
October 28, 2008
Emergency Economic Stabilization Act of 2008
October 22, 2008
Courts Divide on Fiduciary Status of 401(k) Plan Service Providers
October 6, 2008
401(k) Fee Litigation October 2008 Update
October 4, 2008
Financial Bailout Legislation
October 2, 2008
Ninth Circuit Holds ERISA Does Not Preempt San Francisco Health Care Security Ordinance
October 2, 2008
IRS Considering Modifying Determination Letter Process for Governmental Plans
October 2008
New San Francisco & Massachusetts Guidance
September 15, 2008
Employee Stock Purchase Plans: IRS Updates to Rules and Reporting Requirements
September 4, 2008
IRS Update to ESPP Rules and Reporting Requirements
September 4, 2008
Motion for Class Certification Denied in 401(k) Fee Case Against Plan Service Provider
August 29, 2008
DOL Issues Form 5500 Schedule C "FAQs"
July 24, 2008
409A Year-End Survival Guide
July 23, 2008
Class Certified in 401(k) Fee Case
July 22, 2008
Recent IRS Guidance on Health Savings Accounts
July 10, 2008
U.S. Pension Regulator Moves to Impose New Fee Disclosure Rules for Employee Benefit Plans and Service Providers
July 10, 2008
Genetic Information Nondiscrimination Act of 2008
July 2, 2008
IRS Announces ESOP Dividend Reporting Changes
June 30, 2008
IRS Guidance on Supplemental Wage Withholding
June 30, 2008
HEART Act of 2008 - Part 1: Retirement Plan Issues
June 20, 2008
HEART Act of 2008 - Part 2: Cafeteria Plan Issues
June 20, 2008
Paid Sick Leave in the Nation's Capital
June 12, 2008
HEART Act Provides Benefits for Those in Military Service
June 3, 2008
In-Depth: Genetic Information Nondiscrimination Act
June 1, 2008
US Department of Labor Issues Guidance on Certain Aspects of Global Investment Pooling: Another Step Towards Global Pensions?
June 2008
VEBAs Fund Welfare Benefits For Active Employees and Retirees
June 2008
Congressional Hearing Raises Concerns About HSAs
May 19, 2008
IRS Announces 2009 HSA/HDHP Limits
May 15, 2008
IRAlert of 5-01-08
May 1, 2008
IRAlert of 4-30-08
April 30, 2008
Final 403(b) Regulations Make 2008 a Key Planning Year
April 25, 2008
Retirement, Health Benefits During an Economic Downturn
April 12, 2008
Final IRS Regulations Make Major Changes in the 403(b) World
March 24, 2008
IRAlert of 3-24-08
March 24, 2008
Subprime Related ERISA Litigation
March 18, 2008
Third Circuit Confirms EEOC Authority
March 18, 2008
Federal Courts Appear to Disagree on Whether ERISA Preempts State and Local Health Reform Laws
March 12, 2008
Proposed Cash Balance Plan Regulations
March 4, 2008
IRAlert of 3-03-08
March 3, 2008
In Depth - Courts Delve into Whether a Pharmacy Benefit Manager is a Fiduciary under ERISA
March 2008
IRAlert of 2-29-08
February 29, 2008
IRS Ruling on Performance-Based Pay
February 29, 2008
Supreme Court Gives "Green Light" to ERISA Breach of Fiduciary Duty Claims Related to Individual 401(k) Participant Accounts
February 26, 2008
Performance-Based Compensation Under 409A
February 25, 2008
Comment letter filed with the DOL 2.11.08
February 11, 2008
Sixth Cir Rules for Groom Client in Enforcing Arbitration Provision
January 29, 2008
IRAlert of 1-22-08
January 22, 2008
The Changing Landscape of 401(k) Plan Fee Disclosure Rules
January 2008
December Health Plan Update
December 18, 2007
DOL and IRS Issue Supplemental Health Plan Guidance and Qualified Medical Expense Guidance
December 18, 2007
The Wait is Over: DOL Issues Final Default Investment Regulations
December 18, 2007
IRS Establishes Limited Correction Program Under Code Section 409A
December 11, 2007
In-Depth: ERISA Subrogation - The "Make Whole" Doctrine as a Barrier to Reimbursement
December 2007
DOL Issues Final Default Regulations: Many Questions Answered, Many Questions Remain
November 30, 2007
Proposed IRS Regulations Provide Clarity For Automatic Enrollment Programs
November 30, 2007
Select Group Requirement for ERISA Top Hat Plans
November 27, 2007
Form 5500 Regulatory 2007 Update
November 15, 2007
IRAlert of 11-12-07
November 12, 2007
IRAlert of 10-31-07
October 31, 2007
IRS Again Extends Section 409A Transition Period
October 24, 2007
IRAlert of 10-10-07
October 10, 2007
IRAlert of 9-21-07
September 21, 2007
IRS Provides Limited Relief from Section 409A Deadline
September 13, 2007
A Second Bite? The Availability of Section 1346(a)(1) as an Alternative Remedy to Section 7426(a)(1) in EC Term of Years Trust v. US
September 2007
IRS Updates Long-Standing Proposed Cafeteria Plan Regulations
August 28, 2007
IRAlert of 8-22-07
August 22, 2007
IRAlert of 8-01-07
August 1, 2007
The Evolving Governmental Retirement Plan Landscape After the Pension Protection Act
July 2007
IRAlert of 6-20-07
June 20, 2007
Proposed IRS Regulations on Entertainment Use of Business Aircraft
June 20, 2007
IRAlert II of 6-18-07
June 18, 2007
IRAlert of 6-18-07
June 18, 2007
IRS Proposed Rules on Employer Comparable Contribution to HSAs
June 15, 2007
Third Circuit Court Upholds Equal Employment Opportunity Commission (EEOC) Regulation on Retiree Medical Plans & Medicare
June 15, 2007
Third Circuit Upholds EEOC Regulation Allowing Retiree Medical Plans to Coordinate With Medicare
June 15, 2007
IRAlert of 6-12-07
June 12, 2007
IRS Announces 2008 HSA/HDHP Limits
June 7, 2007
IRAlert of 6-04-07
June 4, 2007
IRAlert of 5-15-07
May 15, 2007
IRAlert of 5-04-07
May 4, 2007
IRAlert of 4-20-07
April 20, 2007
Overview of Final Section 409A Rules
April 16, 2007
IRAlert of 3-30-07
March 30, 2007
San Francisco's New Paid Sick Leave Ordinance and Other California Employment Law Issues
March 6, 2007
Treasury and IRS Issue Guidance on HRA & Health FSA Transfers to HSAs
February 27, 2007
Administration's Fiscal Year 2008: Focus on Health Care
February 20, 2007
IRS Waives Reporting of 409A Deferrals for 2006, But 2005 and 2006 Violations of 409A Trigger Last Minute Reporting and Withholding Obligations
February 20, 2007
DOL Guidance Interpreting PPA "Investment Advice" Provisions – Answered Questions, New Opportunities and Outstanding Issues
February 9, 2007
IRAlert 2.07.07
February 7, 2007
The Senate Finance Committee Takes Aim at Executive Compensation- Again
January 22, 2007
DOL Updates Securities Lending Class Exemption
January 9, 2007
The New Single-Employer Defined Benefit Plan Funding Rules: What's In Store For Defined Benefit Plan Sponsors and Participants?
January 9, 2007
IRS Guidance on Cash Balance and Other Hybrid Defined Benefit Plans
January 8, 2007
HSA Provisions in the Tax Relief and Health Care Act of 2006
January 4, 2007
DOL, Treasury & HHS issue final HIPAA Nondiscrimination Rules
December 21, 2006
DOL, Treasury & HHS issue final HIPAA Wellness Program Rules
December 21, 2006
Class Action Lawsuits Target Fee Arrangements
October 20, 2006
IRS Extends Transition Period Under Section 409A
October 5, 2006
DOL Issues Default Investment Rules
September 29, 2006
Investigating Potential Allegations of Backdating Option Grants
September 14, 2006
Another Reason 40 is the New 30: The ADEA May Not Protect You From Age Discrimination
September 12, 2006
DOL Guidance Provides Further Clarification on HSAs and ERISA
September 9, 2006
Health Opportunity Patient Empowerment Act of 2006
September 9, 2006
Pension Protection Act of 2006
August 17, 2006
Final SEC Rules Issued on Executive Compensation Disclosures
August 15, 2006
IRS Final Comparability Regulations for Employer Contributions to HSAs
August 8, 2006
Freezing Defined Benefit Pension Plans - The Process and Post-Freeze Issues
August 4, 2006
Comments on Proposed Section 415 Regulations
August 2006
SEC Approves Final Rules on Executive Compensation Disclosure
July 28, 2006
Final IRS Regulations on Supplemental Wage Withholding
July 27, 2006
Form 5500 Regulatory 2006 Update
July 26, 2006
IRS Expands Use of Debit/Credit Card Technology for Health Plans and Dependent Care Assistance Programs
July 14, 2006
Treasury, IRS and SEC Officials Comment on Current Executive Compensation Issues
July 11, 2006
IRS Proposed Regulations Update and Clarify Rules on Dependent Care Assistance Expenses
July 5, 2006
ERISA Benefits Litigation: Who Can Be Sued?
July 2006
International Body Enters Debate Over Governance & Funding of US Pension Plans
July 2006
IRS Updates the EPCRS Program
July 2006
Third Circuit Issues Decision in Favor of Groom Client in Top Hat Plan Lawsuit
June 9, 2006
International Body Promotes Stricter Funding Requirements for Public and Private Pension Plans
June 5, 2006
Legislative Update June 2006
June 5, 2006
Supreme Court Issues Decision in Favor Of Groom Client in Sereboff v. Mid Atlantic Medical Services, Inc.
May 26, 2006
Split in Recent Cash Balance Rulings
May 16, 2006
ERISA Fiduciary Issues for Plan Sponsors
May 15, 2006
DOL Issues Guidance on Mutual Fund Settlements
May 8, 2006
DOL Publishes Updated Voluntary Fiduciary Correction Program And Prohibited Transaction Exemption
April 26, 2006
DOL Issues Final Amendment to Exemption for No-Interest Loans to Plans
April 10, 2006
Current Health Plan Funding Opportunities
March 23, 2006
"Honest Services" Fraud – Strong Medicine for "Pay to Play"
February 20, 2006
Federal Legislative and Regulatory Activities Relevant to Public Sector Employee Benefit Plans
February 20, 2006
Fiduciary Responsibility
February 20, 2006
New York City Joint Trustee Orientation – Fiduciary Basics
February 20, 2006
Where IT and Fiduciary Responsibility Meet
February 20, 2006
“The Gravy Train?” – Trustee Responsibilities in Public Retirement Systems
February 20, 2006
“The Gravy Train” – Fiduciaries Acceptance of Gratuities,
February 20, 2006
Administration Releases Its Latest Budget Proposal
February 13, 2006
The Top 10 funding issues for HSA account owners and employers
February 13, 2006
Department of Labor Amends Class Exemptions for Plan Transactions Involving Mutual Fund Shares
February 8, 2006
ERISA's Bonding Requirements – Misunderstood and Misapplied
February 8, 2006
Final Amendments to PTE 75-1 and PTE 84-24
February 8, 2006
Plan Governance
February 8, 2006
Would Major Tax Reform Be Good For Retirement Programs?
February 8, 2006
SEC Proposes Increased Proxy Disclosures on Benefits
February 3, 2006
Comprehensive IRS Guidance on Roth 401(k) and 403(b) Plans
February 1, 2006
IRS Suspends Reporting and Withholding Requirements for Deferred Compensation Arrangements under Section 409A
January 5, 2006
Groom Comment Letter on 409A Proposed Regulations
January 3, 2006
Is Chapter 11 Bankruptcy A Possibility? Have You Remembered Your Employee Benefit Plans?
January 2006
Managing Defined Benefit Pension Plan Funding
2006
Notice 2005-94
December 8, 2005
Fiduciary Lessons for ESOPs from the Enron (and other) Debacles
December 5, 2005
The Public Company ESOP in 2004
December 5, 2005
Brief of Mid-Atlantic Medical Services, Inc. in Opposition to Petitioners' Writ of Certiorari
November 28, 2005
Court Sides with Debtors in Disputed Distress Termination of Defined Benefit Plans
November 17, 2005
Pension Reform Legislation Update 2005
November 2, 2005
Single-Employer Pension Funding Reforms and Cash Balance Provisions: Legislation Chart
November 2, 2005
Tax Reform Panel Releases Recommendations
November 2, 2005
403(b) and 457(b) Plan Issues Under the New Proposed 415 Regulations
October 13, 2005
Administration of ERISA Covered Welfare Plans- Selected Topics
October 13, 2005
Congress takes on Funding Reform (Part 1)
October 13, 2005
Congress takes on Funding Reform (Part 2)
October 13, 2005
DOL Issues Significant New Guidance on Plan Expenses
October 13, 2005
ERISA Issues in Insurance Company Demutalizations
October 13, 2005
ERISA Issues In Pension Fund Real Estate Investments
October 13, 2005
ERISA Plan Expenses Overview and Checklist
October 13, 2005
Fiduciary Issues in ERISA-Covered Plans
October 13, 2005
Managing Pension Costs and Funding Issues
October 13, 2005
Section 1114 Basics
October 13, 2005
Title IV Basics
October 13, 2005
Deferred Compensation Regulation Action Plan
October 12, 2005
Proposed IRS Regulations Provide Reasonable Framework For Redesign of Nonqualified Programs
October 12, 2005
Round-up Relief For Plan Sponsors, Administrators and Employees Affected by Hurricanes Katrina and Rita
October 4, 2005
Trustee Expense Reimbursements / Acceptance of Gratuities
September 28, 2005
Round-up Relief For Plan Sponsors, Administrators and Employees Affected by Hurricane Katrina
September 26, 2005
Roth Contribution Design and Implementation Issues
September 22, 2005
IRS Proposed Comparability Regulations for Employer Contributions to HSAs
September 16, 2005
Proposed IRS Rules on Use of Electronic Technologies
August 2, 2005
The National Employee Savings and Trust Equity Guarantee Act (NESTEG) (as favorably reported out of the Senate Finance Committee on 7/26/05)
July 29, 2005
H.R. 2830, The Pension Protection Act (as approved by the House Education and the Workforce Committee on 6/30/05)
July 28, 2005
IRS Proposes Comprehensive Update of Section 415 Regulations
July 11, 2005
Groom Follow-Up Letter to Treasury: Additional Requests for 409A Guidance
July 1, 2005
Recent IRS Guidance on FSA/HSA/HRA Accounts
June 6, 2005
Groom Letter to Treasury: Need for Code Section 409A Guidance
June 3, 2005
Are You Prepared? Uncertainty of Section 409A's Impact on Multinational Corporations Looms
Spring 2005
An Executive's Perspective on New 409A Deferred-Compensation Rules under the American Jobs Creation Act
May 1, 2005
Pension Provisions in the New Bankruptcy Legislation
April 28, 2005
Automatic Rollovers – March 28th Deadline is Here
March 31, 2005
DOL Proposed Abandoned Plans Program
March 24, 2005
Coming Soon . . . The Roth 401(k)
February 24, 2005
March 15th Deadline Under Deferred Compensation Legislation Approaches
February 23, 2005
Proposed Disclosure Requirements for Multiemployer Plans
February 11, 2005
Final Comprehensive IRS Rules for 401(k)/(m) Plans
January 28, 2005
IRS Transition Guidance on Deferred Compensation Legislation
December 30, 2004
SEC FAQs on Immediate Disclosure of Executive Arrangements
December 30, 2004
Groom Letter to Treasury: Urgent Need for Deferred Compensation Guidance
December 3, 2004
Rabbi Trusts—The Basics and Beyond
December 2004
Amending "SERPs" to Comply with New Code Section 409A
November 12, 2004
Amending Voluntary Deferral/401(k) Mirror Plans to Comply with New Code Section 409A
November 12, 2004
COBRA Final Rules Contain Helpful Model Notices For Use By Plan Administrators But Also Impose Additional Notice Requirements
November 4, 2004
New Deferred Compensation Legislation—Summary and Action Steps
October 29, 2004
Impact of New Deferred Compensation Legislation on Stock Appreciation Rights
October 25, 2004
ERISA For Securities Professionals
September 21, 2004
IRS Issues Final Incentive Stock Options Rules and Requests Comments on Employee Stock Purchase Plan Rules
August 24, 2004
IRS Issues Comprehensive HSA Guidance That Clarifies Many Issues and Sets Forth Several New Rules
August 2, 2004
Aetna Health Inc. v. Davila
July 29, 2004
Agencies Extend Deadline for New QJSA Disclosure Rules (Generally)
July 6, 2004
Update on Nonqualified Deferred Compensation Legislation
June 28, 2004
IRS Ruling Confirms Tax-Planning Opportunities for LTD Plans
June 23, 2004
Update: Pensions and Nonqualified Deferred Compensation
June 2, 2004
Same-Sex Domestic Partner Benefits – Current Legal and Plan Drafting Issues
June 2004
Treasury Guidance Restricts Use of Health Savings Account (HSA) with Health Flexible Spending Arrangement (FSA) and/or Health Reimbursement Arrangement
May 19, 2004
Complying with New Pension Disclosure Issues
April 22, 2004
Health Savings Accounts – Favorable IRS And DOL Guidance
April 13, 2004
Legislative Update April 2004
April 9, 2004
SEC Requires Accelerated Disclosure of Executive Arrangements
March 25, 2004
Pension Proposals in Bush Administration Fiscal Year 2005 Budget
March 18, 2004
The Mature ESOP
March 2004
Tax-Free Subsidies For Employer-Sponsored Retiree Prescription Drug Plans (New Medicare Part D § 1860D-22)
January 15, 2004
A Primer On Employment And Reemployment Rights Of Employees Entering The Armed Services
January 9, 2004
Recent Cash Balance Decisions Pose Limited Threat to Governmental Cash Balance Plans
January 9, 2004
NYSE Addresses Impact of Shareholder Approval Rules
December 23, 2003
How Health Savings Accounts Compare To Health Flexible Spending Arrangements (FSAs) and Health Reimbursement Arrangements (HRAs)
December 3, 2003
Impact of Sarbanes-Oxley Act on Benefits and Executive Compensation
Fall 2003
IRS Launches Exam Program Targeting Executive Comp Benefits
October 31, 2003
Checklists For Updating Qualified Plans For EGTRRA And Other Recent Guidance
October 21, 2003
Groom Law Group files Amicus Curiae brief urging U.S. Supreme Court to grant certiorari in Aetna Health Inc., v. Davila
October 17, 2003
Enron Corp. Summary of September 30, 2003 Ruling
October 3, 2003
IRS Finalizes Comprehensive New Rules for Split Dollar Plans
September 26, 2003
IRS Revenue Ruling Allowing Health Plans to Reimburse Nonprescription Medicine and Drugs
September 8, 2003
Performance-Based Compensation Under IRC § 162(m)
September 3, 2003
Nonqualified Deferred Compensation Proposals in New International Tax Bill
August 7, 2003
Pension Legislation Update
August 7, 2003
Tracking the Comprehensive Proposed Rules for 401(k) and Matching Plans
August 4, 2003
Comments on COBRA Notice Regulations
July 31, 2003
NYSE and NASDAQ Rules on Shareholder Approval of Equity Compensation Plans
July 30, 2003
COBRA Proposed Regulations Contain Helpful Guidance in the Form of Model Notices But Impose New Notice Requirements
June 9, 2003
New IRS Guidance For Deemed IRAs
June 3, 2003
Nonqualified Deferred Compensation: An Important Source of Retirement Income
June 2003
New Rules for Black-out Periods Under Sarbanes-Oxley Act
May 13, 2003
DOL Guidance on Plan Loans After Sarbanes-Oxley
April 22, 2003
Court Upholds Plan’s Rules Restricting Frequent Trading of Individual Plan Accounts
April 18, 2003
House Committee Approves Enron-Related Pension Legislation
April 18, 2003
Kentucky Association of Health Plans, Inc. v. Miller
April 18, 2003
Groom Law Group Files Amicus Curiae Brief in Supreme Court Treating Physician Rule Case
March 25, 2003
Groom Comments on Controversial Age Discrimination/Cash Balance Proposed Regulations
March 18, 2003
Design and Implementation Issues for Eligible Deferred Compensation Plans After EGTRRA and the Proposed Regulations
March 5, 2003
Legislative Outlook for 108th Congress
January 23, 2003
Sample Top Hat Notice
Deemed IRAs – A Welcomed New Plan Design Feature
November 18, 2002
New Health Tax Credit, New COBRA Election Period, Contained in Enacted Trade Bill
November 1, 2002
The Role of 401(k) Professional Administrators and Recordkeepers after Enron
November 1, 2002
Updating Qualified Plans for EGTRRA and other 2002 GUIDANCE
October 31, 2002
Employer-Sponsored College Savings Plans— An Attractive New Employee Benefit?
October 7, 2002
Funding Employee Benefits Through Captives: ERISA Issues
September 17, 2002
Innovative Uses of Insurance for Employee Benefits
September 17, 2002
Successor Liability Applied to Top Hat Plan
August 16, 2002
Groom Law Group Plays Key Role in ESPP/ISO Employment Tax Moratorium
June 28, 2002
Deductibility of ESOP Dividends After EGTRRA: Time to Revamp the Administration of ESOP Dividends
June 12, 2002
Long-Awaited Update of 457 Plan Regulations
June 11, 2002
Catch-Up Contributions: IRS Guidance and Technical Corrections
June 7, 2002
IRS Adopts Revamped Minimum Required Distribution Rules
May 30, 2002
Individual Account Plan MRD Rules
May 16, 2002
Erie County Retiree Health ADEA Litigation Settles -- Be Careful What the EEOC Once Asked For
April 30, 2002
Defined Benefit Plan Breach of Fiduciary Duties Under ERISA
April 15, 2002
Groom Law Group Files Amici Curiae Brief to the Supreme Court of Alabama
April 1, 2002
Employer Securities Issues After ENRON
March 4, 2002
DOL Issues Final Passive Cross-Trading Class Exemption
February 27, 2002
Recent Trend in Health Care: Defined Contribution Health Care Arrangements
February 14, 2002
You've Heard of USERRA, but Have You Heard of SSCRA?
February 14, 2002
DOL Advisory Opinion Clarifies Application of Prohibited Transaction Rules to Asset Allocation Programs
February 7, 2002
Eleventh Circuit Preemption Decisions
February 4, 2002
Supreme Court's Subrogation Decision
January 10, 2002
Synopsis of the Soldiers' and Sailors' Civil Relief Act
January 7, 2002
Courts Focus on DC Plan Investments in Employer Stock
December 20, 2001
Troubling 9th Circuit Decision Expands Anti-Cutback Rule to Protect Future Accruals
October 23, 2001
IRS Releases Sample EGTRRA Amendments and Key Effective Date Guidance
September 17, 2001
New SEC Rules Implementing Gramm-Leach-Bliley Provisions May Affect 401(k) Industry Business Practices
August 29, 2001
Department of Labor Issues Final Claims Regulations
July 1, 2001
District Court Holds on Remand that Erie County's Retiree Health Program Flunks ADEA's
July 1, 2001
Pennsylvania Supreme Court finds that State Law Claims Against Plan Decision-Makers for
July 1, 2001
Title VII Prohibits Exclusion of Prescription Contraceptives from Comprehensive Prescription Coverage under Employer's Health Plan.
July 1, 2001
DOL, IRS, and HHS Issue Final Nondiscrimination Rules
May 1, 2001
Amicus brief on Alta Health & Life Ins. v. Gilbert, prepared by Groom Law Group
April 1, 2001
Evidentiary Scope of Judicial Review of Discretionary Employee Benefit Plan Decisions (A Circuit-By-Circuit Review)
April 1, 2001
Eleventh Circuit Rejects Plan's Interpretation on Provider Discounts
March 1, 2001