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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.
Initiative Gathers Section 409A Data For Compliance Check, IRS Official Says
Recent SCOTUS Benefit Decisions Pose New Questions for Litigation, Panelists Say
Overview of U.S. v. Windsor and its Effect on Employee Benefits
Dudenhoeffer Ruling Benefits Both Sides, Attorneys Who Argued Case Agree
Obstacles Loom for House Legislation On Frozen Retirement Plans, Speaker Says