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2010 Health Savings Account Cost of Living Increases

Posted on May 19, 2009 by

The Internal Revenue Service has announced the cost-of-living adjustments for the HSA contribution limits and for High Deductible Health Plan (HDHP) deductibles and out-of-pocket maximums. HSA/HDHP Requirement  Cost-of-Living Adjustments Limit on HSA Contributions – Self-only HDHP 2009 – $3,000 2010 – $3,050 Limit on HSA Contributions – Family HDHP 2009 – $5,950 2010 – $6,150 […]

IRS Hints at What an “Involuntary Termination” Means for Purposes of ARRA

Posted on March 27, 2009 by

At a March 24 webinar conducted by the IRS and the Department of Labor on the new COBRA provisions in the American Recovery and Reinvestment Act of 2009 (“ARRA”), IRS representatives gave insight into the IRS position on what is an “involuntary termination” for purposes of the COBRA subsidy. Group health plan sponsors should be […]

Employee Benefits Security Administration Issues Model COBRA Notices

Posted on March 19, 2009 by

Today, the Employee Benefits Security Administration (EBSA) issued the model COBRA notices which were required by the American Recovery and Reinvestment Act of 2009 (ARRA). We issued a legal update on February 25th that summarized the impact of ARRA on an employer’s COBRA obligations (both state and federal). For your reference, follow this link to […]

Mergers and Acquisitions Affected by Amended Thresholds and Increased Penalties Under Hart-Scott-Rodino Act as of February 12, 2009

Posted on March 18, 2009 by

A recent rulemaking announced by the Federal Trade Commission has amended the various filing thresholds for parties engaged in merger and acquisition activity subject to the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (“HSR”), effective as of February 12, 2009. Also, monetary penalties for failure to comply with HSR have increased to $16,000 per day. Background: […]

New Top-Level Domain Names to be Allowed

Posted on March 3, 2009 by

The Internet Corporation for Assigned Names and Numbers (“ICANN”), the governing body responsible for issuing rules and regulations for Internet domain names, plans to sell an unlimited number of new top-level domain names beginning in late 2009. Top-level domain names are those letters to the right of the last “dot” in a website address, such […]

COBRA Provisions Q&A and IRS Form 941

Posted on February 27, 2009 by

Yesterday, we issued a client e-alert regarding the COBRA provisions in the American Recovery and Reinvestment Act of 2009 (“ARRA”). The IRS was busy yesterday as well, issuing Q&As about those COBRA provisions, as well as a revised IRS Form 941. The updated Form 941 is the means by which employers are able to claim […]

COBRA Provisions in the American Recovery and Reinvestment Act of 2009 (ARRA)

Posted on February 25, 2009 by

Attorney Mary Ellen Schill spoke in Eau Claire on February 26 on the new COBRA rules found in the American Recovery and Reinvestment Act of 2009 (the stimulus law signed by President Obama on February 17, 2009). Since these new rules affect ALL employers sponsoring group health plans (regardless of size, and both public and […]

IRS Gives Welcome Relief to 403(b) Plan Sponsors!

Posted on December 11, 2008 by

Yesterday afternoon the IRS issued a notice delaying the date Code Section 403(b) plans must have a written plan document. Prior to this notice, Code Section 403(b) plan sponsors had to have a written plan document in place by January 1, 2009, fully compliant with the final Code Section 403(b) regulations issued in July 2007. […]

It’s Midnight on New Years Eve, Do You Know Where Your Deferred Compensation Agreements Are?

Posted on December 2, 2008 by

Really, we mean it this time! The deadline for amending deferred compensation agreements to comply with Section 409A of the Internal Revenue Code is December 31, 2008, and there is no indication that the IRS will grant another extension. So, add reviewing deferred compensation, employment, and severance agreements to your list of things to do […]

2009 Qualified Plan Cost of Living Increases, 2009 Social Security Taxable Wage Base

Posted on October 20, 2008 by

The Internal Revenue Service has announced the cost-of-living adjustments for the various qualified retirement plan limits. Qualified Plan Limit Cost-of-Living Adjustments 401(k) and 403(b) elective deferral limit 2008 – $15,500 2009 – $16,500 $200,000 compensation limit 2008 – $230,000 2009 – $245,000 $160,000 defined benefit limit 2008 – $185,000 2009 – $195,000 $40,000 defined contribution […]