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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.

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Office of Foreign Assets Control Compliance for Public Pension Plans
May 10, 2013
DOL Proposes to Include “Lifetime Income Illustrations” in Benefit Statements
May 9, 2013
PBGC Proposes Significant Changes to “Reportable Event” Regulation
May 3, 2013
Fiscal Cliff Tax Legislation Expands In-Plan Roth Conversions and Extends Charitable IRA Deduction
May 2013
A Matter of Trust: Standards of Conduct under ERISA, the Exchange Act, and the Advisers Act: Part 2 of 2
April 2013
View From Groom: Discounted Stock Options in the Cross-Hairs of Section 409A Compliance
April 2013
IRS Rulings Permit Cashout of Pension Plan Retirees
Spring 2013
The Participant Disclosure Regulation: Turning “Experts” into Informed Participants
April 2013
Proposed IRS Regulation on ACA $500,000 Deduction Limit
April 19, 2013
Cumulative List of Non-US Pension Funds Exempted by FATCA Intergovernmental Agreements
April 17, 2013
US Administration Proposes to Exempt Non-US Pension Funds from Income Tax on US Real Property Investments
April 15, 2013
European Litigation on Taxes on Cross-Border Pension Investment – Should Your Plan Look for Refunds?
April 8, 2013
Dodd Frank for Canadian Pension Plan Administrators
Spring 2013
April 15 Deadline Fast Approaching for Filing 2009 Protective FICA Refund Claims
April 5, 2013
Federal Claims Court Upholds IRS Position on Discounted Stock Options
April 4, 2013
Supreme Court Hears Arguments On Constitutionality of State Same-Sex Marriage Restrictions and DOMA
April 2, 2013
IRS Releases Long-Awaited 403(b) Plan Approval Procedures - Decisions and Opportunities for Vendors and Employers
April 1, 2013
Error Correction Redux: The ING settlement reveals DOL views on erroneous gains
March 2013
Ninth Circuit: Plan Fiduciaries Breached Duty of Prudence by Failing to Investigate Possibility of Institutional Class Shares
March 28, 2013
IRS Worker Classification Program
March 22, 2013
IRS Proposed Regulations Make TIN Masking Permanent
March 15, 2013
View From Groom: Updated IRS Correction Program Guidance - What’s New and What Isn't
March 2013
The Wait is Over: HHS Issues Final Rules that Significantly Expand HIPAA Privacy and Security Regulations
March 8, 2013
2012 Retroactive Transit Pass Increase
March 7, 2013
Look at the New Rendition of EPCRS
March 2013
Non-US Pension Fund Exemptions under the Final FATCA Regulations
March 5, 2013
Human Error: How to reduce regulatory risk when ‘reprocessing’ transactions
February 2013
A Matter of Trust: Standards of Conduct under ERISA, the Exchange Act, and the Advisers Act: Part 1 of 2
February 2013
Roth 401(k) Plans
February 2013
DOL Issues Guidance on Swap Clearing Process
February 21, 2013
DOL Settlement Regarding Trading Error Correction Gains
February 7, 2013
DOL Field Assistance Bulletin 2012-02: Participant Disclosure FAQs
January 2013
The Electronic Age: Antediluvian electronic disclosure rules need updating
January 2013
The Wait Is Over: Full-time employee and waiting-period guidance have been issued
January 2013
An Update on Hurricane Sandy and a Look Forward to 2013
January 2013
Fiscal Cliff Tax Legislation Expands In-Plan Roth Conversions and Extends Charitable IRA Deduction
January 4, 2013
IRS issues employer "shared responsibility" proposed rules under the Affordable Care Act
January 4, 2013
US Congress Provides Pension Funding Relief to Help Mitigate Effects of Quantitative Easing
December 2012
Agencies Issue New HIPAA Proposed Rule on Wellness Programs
December 13, 2012
IRS Guidance on Additional Medicare Tax on High Earners
December 4, 2012
To-Do List, Part 2: ACA requirements to consider for 2014
December 2012
Puerto Rico Treasury Department Announces Deadline Extension for PR Code Amendments and Filings
November 29, 2012
The Wait Is Over: Full-time employee and waiting-period guidance have been issued
November 2012
A Look at Retiree Cashouts as the New De-Risking Strategy
November 2012
IRS Makes it Easier to Make Hardship Withdrawals and Plan Loans to Persons Affected by Hurricane Sandy
November 20, 2012
IRS Memorandum Provides Informal Guidance on Vesting Requirements for Governmental Plans
November 5, 2012
FATCA Implementation Timelines Extended
November 4, 2012
Puerto Rico Treasury Department Issues Guidance on Retirement Plans Limits for 2013 and IRS Announces Increase in Social Security Wage Base for 2013
November 2, 2012
In-Kind Contributions to Defined Benefit Plans - An Introduction
October 2012
Groom Comment to the Department of Labor Concerning Captive Reinsurance Transactions
October 2012
Caution – 2011 Form 990, Schedule R Requires Disclosure of All Contributing Employers to a VEBA
October 16, 2012
Checklist for Required 2012 Puerto Rico Tax-Qualified Plan Amendments and Compulsory Determination Letter Filing with PR Treasury
October 12, 2012
IRS Affordable Care Act Guidance on Full-Time Employee Definition and 90-Day Waiting Period
October 10, 2012
Required 2012 Tax-Qualified Plan Amendments and Cycle B Determination Letter Filings
October 10, 2012
Comparative Effectiveness Fees – Part I
October 4, 2012
New Sixth Circuit Ruling – No FICA for Severance Pay – Poses Quandary for Employers
October 4, 2012
To-Do List, Part 1: ACA requirements to consider for 2012 and 2013
September 2012
401(k) Fee Litigation September 2012
September 27, 2012
ACA Medicare Tax Increase - Employer Withholding Requirements
September 26, 2012
Puerto Rico Treasury Department Provides Helpful Clarification of Deduction Limit for Contributions to Defined Benefit Plans
September 26, 2012
Net Pension Liability of State Retirement Systems – Do the New Rules Allow Liability to be Shifted to an Entity other than a Participating Employer?
September 24, 2012
Cash Balance Plans – IRS Further Delays Reasonable Interest Rate Rules and Provides Guidance for Plans with Rates Affected by Map-21
September 17, 2012
IRS Revisits Pay Arrangements That Attempt To Convert Taxable Wages Into Nontaxable Expense Reimbursements
September 14, 2012
Post Supreme Court ACA Checklist Part II
September 12, 2012
Post Supreme Court ACA Checklist Part I
September 5, 2012
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
September 2012
Pension Funding Relief Brings with It Increased PBGC Premiums
September 2012
Proposed Regulations Clarify the 50% Entertainment Limit for Expense Reimbursement Arrangements
August 31, 2012
Fees to Fund ACA Reinsurance Program
August 22, 2012
Expert Q&A on the US Supreme Court’s Health Care Reform Decision
August 2012
What Should Plans Do with MLR Rebates?
August 7, 2012
Medical Loss Rebates—Fiduciary and Tax Implications
July 19, 2012
ACA Cap on Contributions to Health FSAs
July 18, 2012
Due Date to File Annual Returns and Fee Disclosures for Puerto Rico Plans
July 13, 2012
Higher Income Workers Face Extra Medicare Tax Next Year
July 13, 2012
Pension Funding Relief and PBGC Premium Increases in Final Highway Legislation
July 9, 2012
Lifetime Income Features in Retirement Plans
June 28, 2012
Groom Comments on IRS Proposal to Issue Guidance on the Governmental Plan Definition
June 27, 2012
Little SBC Relief for Health Plans
June 27, 2012
$2,500 Cap on Salary Reduction Contributions to FSAs Prompts Re-examination of the "Use It or Lose It" Rule
June 18, 2012
Comparative Effectiveness Fees – Part II
June 13, 2012
The Big Test - Supreme Court of the U.S. decision: A road map for plan sponsors
June 2012
Supreme Court of the U.S. decision: A road map for plan sponsors
June 2012
DOL Rules Implement PPA Investment Advice Exemption
Spring 2012
Supreme Court Review of the Affordable Care Act: Implications for Plan Sponsors and Health Insurers
May 24, 2012