{banner image}
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 Archived Publications


PR Treasury Issues Guidance for Puerto Rico Qualification of Retirement Plans
February 6, 2012
Paying Employee Benefit Plan Expenses
February 2012
Paying Employee Benefit Plan Expenses Chart
February 2012
Summary of Essential Health Benefits Bulletin
January 31, 2012
IRS Updates the Filing Process for Qualified Plans
January 2012
Getting It Straight: Your 2012 PPACA Checklist
January 2012
Form 8955-SSA Participant Notice Requirements
January 11, 2012
IRS Guidance On Form W-2 Reporting of Group Health Plan Coverage
January 5, 2012
Court Grants Preliminary Approval to Settlement of Wal-Mart 401(k) Fee Lawsuit
December 13, 2011
New IRS Regulation Project Tackles Definition of ‘Governmental Plan’
December 2011
Pay Pulls: Proposed regulation on PPACA premium tax credit
December 2011
The Impact of GASB Public Accounting Proposals on Employers Participating in State Retirement Systems - Employers May Need to Prepare for Substantial Additional Accounting Requirements
December 5, 2011
Recent Developments Involving Same-Sex Marriage, Civil Unions and Gender Identity Disorder
December 2, 2011
FATCA and its Tax and Reporting Impact on Non-US Pension Plans
November 28, 2011
IRS Grants Much-Needed Relief for 1099-K Reporting
November 22, 2011
Summary Judgments: What is required in the summary of benefits and coverage?
November 2011
Employer Stock Litigation Update: Second Circuit Adopts "Moench" Presumption
November 4, 2011
The IRS 2011–2012 Priority Guidance Plan: A Long List for Employee Benefits
November 2011
401(k) Fee Litigation October 2011
October 19, 2011
IRS Again Postpones Plan Amendment Deadlines For Cash Balance and Other Hybrid Plans
October 18, 2011
Two Courts of Appeals Reject 401(k) Fee Claims Based on Plans' Use of Retail Share Classes of Mutual Funds
October 13, 2011
PPACA Checkup: Planning for the future impact of PPACA
October 2011
Health Care Reform: 2012 and Beyond
October 2011
IRS Announces New Voluntary Worker Classification Settlement Program
October 3, 2011
IRS Cell Phone Guidance Clears the Air
September 26, 2011
Analyzing Excessive Fee Claims Under ERISA Following Jones v. Harris Associates L.P.
Fall 2011
DOL Decides to Re-propose Amendments to its Fiduciary Definition Regulation
September 19, 2011
PBGC Announces Annual Premium Penalty Relief
September 15, 2011
SEC Delays Guidance on Key Executive Compensation Requirements under Dodd-Frank
September 13, 2011
Internal Claims and Appeals and External Review under Health Care Reform
September 2011
Comparative Advantages: The comparative effectiveness fee
September 2011
Employee Plans Enforcement Activities - An Overview
September 2011
New French Tax Withholding Law on Equity Compensation Carries Global Reach (and Criminal Penalties)
August 2011
GASB Issues Proposals to Revamp Governmental Pension Plan Accounting
August 24, 2011
Agencies Issue Summary of Benefits Proposed Regulation Under PPACA
August 22, 2011
Budget Control Act of 2011: How the Debt Limit and Budget Negotiations Could Impact Health and Retirement Plans
August 16, 2011
Rescind Developments: Rescissions under PPACA
August 2011
New York's Marriage Equality Act: Top 10 Questions (and Answers) for Health and Welfare Plan Sponsors
August 2, 2011
Update on US Tax Issues for Puerto Rico Plans
July 27, 2011
New French Tax Withholding Law on Equity Compensation Carries a Global Reach (and Criminal Penalties)
July 26, 2011
Comment on Notices 2010-60, 2011-34 and 2011-53 and Exemption for Foreign Retirement Plans under FATCA
July 25, 2011
A New Plan Design Feature for Qualified Plans: The Roth “In-Plan” Rollover
DOL Further Extends the Compliance Dates for the 408(b)(2) and Participant Disclosure Regulations
July 18, 2011
New Proposed HIPAA Accounting Regulation Adds Up To Big Changes for Health Plans
July 13, 2011
Amendment to Affordable Care Act's Claims and Appeals Rules
July 6, 2011
Form 8955-SSA is Now Available and the Deadline Has Been Extended
July 5, 2011
"Well" Wishes: PPACA and wellness programs
July 2011
IRS Revises Code Section 162(m) Rules
July 1, 2011
Qualified Pension Plans for Puerto Rico Employees - The Perfect Storm Has Arrived
July 2011
IRS Releases Notice 2011-35 and Requests Comments on Health Coverage Fee to Fund Patient-Centered Outcomes Research Institute
June 28, 2011
Report "Calls": The PPACA's impact on Form W-2 reporting requirements
June 2011
IRS Request for Comments on Employer Mandate, Full-Time Employee Definition, and Waiting Period Issues
May 20, 2011
Supreme Court Vacates Order to Reform Pension Plan, But May Have Opened the Door to Expanded Equitable Remedies
May 19, 2011
"Kid" Stuff: Issues regarding adult-children coverage under the PPACA
May 2011
Tax Treatment on the Payment of IRA Fees Gets a New (but Familiar) Private Letter Ruling
May 2011
IRAlert: Federal Court Relieves IRA Trustees of Liability for Madoff Investments
April 27, 2011
Seventh Circuit Affirms Trial Court's ERISA "Stock Drop" Judgment in Favor of Former Employee of Closely-Held Securities Trading Firm.
April 26, 2011
Pilot Program Extended for TIN Masking for Payee Statements
April 19, 2011
Repeal of Expanded 1099-MISC Reporting Is Official
April 14, 2011
FATCA; Norway - International Benefits Developments for US Multinational Plan Sponsors
April 12, 2011
Florida Court Upholds ADA "Safe Harbor" in Broward County Wellness Program Case
April 12, 2011
IRAlert: Abusive IRAs Make The IRS' "Dirty Dozen" Tax Schemes
April 12, 2011
New UK Pension Auto-enrolment Law Raises Questions for US Employers with UK Employees
April 4, 2011
Transition Guidance Issued on Form W-2 Reporting For Health Care Costs
April 1, 2011
Restrictive New IRS Ruling Affects Tax-Free Exchanges of COLI – A Trap for Unwary Employers?
March 11, 2011
Federal Agencies Propose Rules on Dodd-Frank Financial Institution Incentive Compensation Requirements
March 4, 2011
IRS Maintains Favorable Position on IRA Owner's Direct Payment of "Wrap Fees"
March 4, 2011
The New Puerto Rico Internal Revenue Code - Plan Sponsors May Need to Take Action in 2011
March 3, 2011
Final FBAR Regulations Offer Helpful Relief for Plans – But No Blanket Exception
February 24, 2011
Adult Child Health Care Premiums May Constitute Wages for State Tax Purposes
February 22, 2011