Opinions

Opinions | May 23rd, 2012

SECOND OPINIONS: Comparative Effectiveness Fees – Part I

PPACA section 6301 amended Title XI of the Social Security Act to establish the Patient‐Centered Outcomes Research Institute (PCORI).

Opinions | May 9th, 2012

SECOND OPINIONS: New Summary of Benefits Rule – Part II

We previously wrote about one of PPACA's new requirements – that group health plans provide eligible individuals with a "summary of benefits and coverage (SBC).

Opinions | May 2nd, 2012

New Summary of Benefits Rule: The Devil is in the Details – Part I

One of PPACA's new requirements is that a group health plan provides any eligible individuals with a summary of benefits and coverage (SBC).

Opinions | April 26th, 2012

SURVEY SAYS 042612

My family is a Nielson TV ratings family this week.

Opinions | April 20th, 2012

Identity Crisis: Keeping Track of Employer Types

Until recently, the Internal Revenue Service (IRS) has largely focused more on the rules of retirement plan administration than on the type of employer sponsoring the plan.

Opinions | April 11th, 2012

SECOND OPINIONS: SCOTUS Decision: Roadmap for Plan Sponsors

The Supreme Court hearings on health care reform have garnered an extraordinary amount of press and opinions, some accurate and some not so much.

Opinions | March 28th, 2012

SECOND OPINIONS: Employer Mandate, Waiting Period, and Auto-Enrollment Issues – Part II

The IRS, DoL and HHS recently issued guidance (IRS Notice 2012-17; DoL Technical Release 2012-1) in the form of Frequently Asked Questions (FAQs) on various issues related to...

Opinions | March 23rd, 2012

The Power of One-on-One Communications with Participants

With potential changes in Social Security, defined benefit plans on the decline, tax increases and rising health care costs, the responsibility of saving for retirement has shifted away...

Opinions | March 20th, 2012

Fee Disclosure for ERISA and Non-ERISA Plans

March 20, 2012 (PLANSPONSOR.com) - In coming months, retirement plan fee disclosure promises to become a very significant focus for 403(b) plan fiduciaries and for many investment and...

Opinions | March 15th, 2012

SURVEY SAYS 031512

March Madness is here, and surveys have shown that workers are not deterred from participating, at least in some way, by being at work.

Opinions | March 14th, 2012

SECOND OPINIONS: Employer Mandate, Waiting Period, and Auto-Enrollment Issues – Part I

The IRS, DoL and HHS recently issued guidance (IRS Notice 2012-17; DOL Technical Release 2012-1) in the form of Frequently Asked Questions (FAQs) on various issues related to...

Opinions | February 29th, 2012

SECOND OPINIONS: Covering Women’s Preventive Care – Part II

February 29, 2012 (PLANSPONSOR.com) - In a column earlier this month, we answered questions about the new preventive care guidelines for women adopted under PPACA.

Opinions | February 24th, 2012

Final Participant Fee Disclosure Regulations

February 24, 2012 (PLANSPONSOR.com) - Retirement plans can present challenges for both the plan sponsor and the participant. Historically, one of the salient dilemmas has been the lack...

Opinions | February 17th, 2012

403(b) Plans, Post-Final Regulations – A Work in Progress

February 17, 2012 (PLANSPONSOR (b)lines) - Ice the bubbly and line up your designated drivers; we will soon be celebrating the fifth anniversary of the publishing of the...

Opinions | February 8th, 2012

Covering Women’s Preventive Care – Part I

As we have reported previously, in August 2011 the Department of Health and Human Services (HHS) adopted several new preventive care guidelines for women.

Opinions | January 25th, 2012

SECOND OPINIONS: PPACA Form W-2 Reporting Requirement

The IRS recently issued additional interim guidance (Notice 2012‐9, the "Notice") on reporting the cost of employer-provided health care coverage on Form W‐2 (new Code "DD" reporting).

Opinions | January 24th, 2012

Properly Terminating a 403(b) Plan

January 24, 2012 (PLANSPONSOR.com) - Included in the new 403(b) regulations is the rule allowing plan terminations as a distributable event.

Opinions | January 10th, 2012

SECOND OPINIONS: Which Health Plan Benefits Are "Essential" under PPACA?

On 12/16/11, the Center for Consumer Information and Insurance Oversight (CCIIO), which operates under the Department of Health and Human Services, issued a bulletin outlining the process it...

Opinions | January 6th, 2012

Review Season Approaching. Run Tight Meetings or Run the Risk

January 6, 2012 (PLANSPONSOR (b)lines) - If you can’t prove that you have reviewed your plan’s performance and operations and made changes as appropriate, you will have little...

Opinions | December 27th, 2011

SECOND OPINIONS: PPACA Coverage Mandate Penalties

What are the penalties for violating the PPACA waiting period limitation and the other PPACA coverage mandates?

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