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ERISA

Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape

July 15, 2022 By Alston & Bird Tax Team

After the U.S. Supreme Court’s Dobbs ruling overturning Roe, employer health plans and insurers are left with the task of determining which state laws are applicable and whether federal preemption (under ERISA or otherwise) changes the analysis. Our Employee Benefits & Executive Compensation Group breaks down the key issues under ERISA and the Internal Revenue Code for covering medical travel benefits for legal abortion-related services. Does the Pregnancy Discrimination Act or ERISA preempt state law? What are the tax implications for offering medical travel? How will telehealth [...]Read more

Filed Under: Employee Benefits Tagged With: Dobbs v. Jackson Women’s Health Organization, ERISA, Internal Revenue Code, Planned Parenthood v. Casey, Pregnancy Discrimination Act, Roe v. Wade, Telehealth, US Supreme Court

Supreme Court Offers Mixed Guidance on Future of Lawsuits Challenging Investments and Fees in 401(k) and 403(b) Plans

December 17, 2021 By Alston & Bird Tax Team

Oral argument before the U.S. Supreme Court in Hughes v. Northwestern University will have broader implications for both 401(k) and 403(b) plans. It isn’t always easy to read the tea leaves, but our ERISA Litigation Group offers key takeaways from the day and what may come from the Court’s opinion. The Court’s decision will have broader implications for the future of class action litigation regarding fees and investments in all forms of defined contribution plansThe Justices questioned many different aspects of the case, and the decision is not likely to be unanimousVariety is ok, but [...]Read more

Filed Under: ERISA Litigation Tagged With: 401(k) plans, 403(b) plans, class action litigation, defined contribution plans, ERISA, Hughes v. Northwestern University, Supreme Court

FAQs on Unclaimed Property Aspects of Retirement Assets

February 2, 2021 By Kendall Houghton and Matt Hedstrom

Our Unclaimed Property Team has created FAQs to stimulate review of the numerous challenges associated with the potential escheatment of traditional IRAs and other tax-advantaged retirement assets. How does ERISA play a part?Why would a custodian voluntarily escheat an ERISA-governed plan asset or distribution?What safeguards can a custodian rely on? Read the full advisory here. [...]Read more

Filed Under: Unclaimed Property Advisory Tagged With: CARES Act, Department of Labor, DOL, ERISA, IRAs, SECURE Act

Challenges With Escheatment of Tax-Deferred Retirement Assets, Part 2

August 3, 2020 By Matt Hedstrom and Kendall Houghton

Holders of tax-deferred retirement assets must weigh and balance significant owner-facing risks against a clear set of state-facing compliance requirements and risks. In this installment of “UP Ahead” for Tax Notes State, unclaimed property partners Kendall Houghton and Matt Hedstrom continue their discussion of potential challenges of a holder’s escheat compliance process for traditional and Roth IRAs. To read part one, click here. To read part two, click here. [...]Read more

Filed Under: Unclaimed Property Tagged With: ERISA, Escheat, IRA, IRS, required minimum distribution, RMD, Roth IRA, RUUPA, SECURE, Setting Every Community up for Returement Enhancement Act, tax deferred retirements, Tax Notes State, The Further Consolidated Appropriations Act, UP Ahead

Qualified Retirement Plan Considerations and 2019 Year-End Action Items

November 12, 2019 By Alston & Bird Tax Team

Our Employee Benefits & Executive Compensation Group reminds plan sponsors to get ready for 2019 IRS year-end amendments and offers year-end action items.

Discretionary amendments
Changes to hardship withdrawals
Adjustment to the determination letter program

Read the full advisory here. [...]Read more

Filed Under: Employee Benefits Tagged With: 409A, actuarial issues, DOL, employee benefits, ERISA, ERISA Litigation, executive compensation, health and welfare, IRS, PBGC, qualified plans

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Recent Posts

  • PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions
  • Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape
  • Litigate, Legislate and Repeat: The Delaware Escheat Law Spin Cycle
  • Looking Back at Georgia’s 2022 Legislative Session
  • Diving into IRS’s Annual Report on Advance Pricing Agreements: Can APMA Overcome Its Sisyphean Task?

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