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April 25, 2012
by Gary M. Ford
The Internal Revenue Service, Department of Labor, and Department of
Health and Human Services have issued a series guidance that summarizes their intended
direction in implementing the employer shared responsibility
requirement and related Patient Protection and Affordable Care Act requirements. Most recently, IRS
Notice 2012-17 and DOL Technical Release 2012-01 address the PPACA
employer shared responsibility requirement, automatic enrollment
requirement, and waiting period limitation in a series of
"frequently asked" questions and answers.
IRS to Focus on Safe Harbor 401(k) Plans, Other Concerns Highlighted in Questionnaire
IRS Makes Employers’ Internal Controls a Priority in Employee Plan Audits
FASB Issues Exposure Draft on ESOP Disclosures; Comment Period Open
ERISA Advisory Council Roundup
Implications of ASU 2011-4 for sponsors of ESOPs