Malcolm Slee advises employers, issuers, plan administrators, associations, and plan trustees on a comprehensive range of issues arising under ERISA, the Internal Revenue Code, and related laws and regulations as they relate to qualified retirement and welfare plans. Malcolm works with many professional employer organizations (PEOs) and has also focused on issues related to providing benefits to the contingent workforce or “gig economy.” In addition, he has particular experience with collectively bargained and multiemployer plans. Since the enactment of federal health care reform legislation in 2010, Malcolm has focused extensively on helping clients navigate the new statutory rules, guiding the continued operation of their health plans and insurance effectively under federal regulation. Malcolm writes about and advises clients on a broad range of issues arising under health care reform, including health benefit exchanges, internal claims and appeals and external review processes, small business health care tax credits, nondiscrimination rules, the employer mandate or “pay and play” rules, and employer tax reporting obligations. He also assists clients with drafting comment letters to regulators regarding proposed regulations and guidance, and helping clients develop strategies for managing their businesses and health care coverage within the constraints of federal health care law. In addition, Malcolm advises employers with regard to their qualified pension and 401(k) plans. He has drafted individually-designed pension plan documents which have been submitted to the IRS for approval of their tax-qualified status, and negotiated favorable resolutions for plans that have been subjected to Department of Labor and IRS audits. He also has prepared applications and obtained approvals from the IRS under the Voluntary Correction Program. Malcolm also has substantial experience negotiating contracts for pension and health and welfare plans, including contracts with HMOs, PPOs, consultants, life insurance companies, and health care providers, as well as investment managers, trust custodians, and consultants. He regularly presents on health care and pension issues to employer groups and associations. Previous Experience U.S. Department of Treasury — Tax Law Specialist/Employee Plans, Internal Revenue Service (2012)
Publications It’s No Stretch to Say That IRS Guidance Makes FSAs More Flexible Groom PublicationFebruary 25, 2021
Events Groom Webinar: How Employers Can Help Employees Get the Most Out of Their Health Coverage and FSAs in 2021 (February 26, 2021) Groom WebinarFebruary 26, 2021
Publications Breaking Down the “Outbreak Period” Extensions: The Clock May Begin Ticking Soon for Important Deadlines Suspended Due to COVID-19 Groom PublicationFebruary 17, 2021
Past Events Groom Webinar: What You Need to Know About the Employee Retention Tax Credit (February 11, 2021) Groom WebinarFebruary 11, 2021
Publications Congressional Pushback to Recent IRS Guidance on Deductibility of Expenses Related to PPP Loans Groom PublicationDecember 10, 2020
Past Events Groom Webinar: Election 2020 – Impact on Plan Sponsors in 2021 and Beyond (December 1, 2020) Groom WebinarDecember 1, 2020
Publications Special 2020 W-2 Reporting Mandated for Qualified Sick and Family Leave Wages COVID-19 ResourceJuly 9, 2020
Publications IRS Guidance on 2020 Required Minimum Distribution Waivers and More COVID-19 ResourceJune 25, 2020
Publications IRS Issues Anticipated CARES Act Guidance On Plan Loans and Distributions COVID-19 ResourceJune 24, 2020