Articles From the Miller Nash LLP Web Site http://www.millernash.com/showarticle.aspx?show=460 en-us Copyright 2003, Miller Nash LLP clientservices@millernash.com seth@saturnodesign.com http://blogs.law.harvard.edu/tech/rss 9/9/2010 8:06:17 PM http://www.millernash.com/showarticle.aspx?Show=3362 The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010 (collectively referred to as the "Act"), will change the way employers provide health coverage to employees. The Act's provisions are ... 6/24/2010 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=3304 The Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010 (collectively referred to as the "Act"), makes sweeping changes to the way in which employers will provide health benefits to employees ... 4/28/2010 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=3251 On February 4, 2010, the U.S. Department of Labor ("DOL") issued a model notice for use by employers to comply with the notice requirement under the Children's Health Insurance Program Reauthorization Act of 2009 ("CHIPRA"). The notice informs employees ... 3/10/2010 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=3048 Over Labor Day, the IRS also issued two long-overdue model "eligible rollover distribution" notices for individuals who will receive payments from their retirement plans. As you know, individuals may be able to further defer taxation of retirement savings ... 9/16/2009 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=3046 This Labor Day holiday, the IRS was busy issuing new guidance for retirement plans. Of particular interest are the new rules allowing contributions of unused "paid time off" to profit-sharing plans, including 401(k) plans. According to the IRS guidance, ... 9/16/2009 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=3043 The U.S. Department of Health and Human Services ("HHS") recently published rules that require group health plans to notify individuals as soon as reasonably possible, but no more than 60 days, after their protected health information's security or privacy ... 9/16/2009 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2843 Model Notices and Deadline for Extended Election Period Notice Group health plan administrators must provide individuals who are, or could be, assistance eligible individuals ("AEIs") with a written notice of the COBRA changes made by the American ... 4/13/2009 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2789 On February 4, 2009, President Obama signed into law the Children's Health Insurance Program Reauthorization Act of 2009 ("CHIPRA"). CHIPRA reauthorizes and expands the Children's Health Insurance Program ("CHIP"). CHIPRA is generally effective April ... 3/5/2009 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2771 On February 17, 2009, President Obama signed the American Recovery and Reinvestment Act of 2009 (the "Act"). The Act includes several important changes to continuation coverage under COBRA and state laws (all referred to in this article as "COBRA coverage"). ... 2/20/2009 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2665 The Heroes Earnings Assistance and Relief Tax Act of 2008 (the "HEART Act") was enacted on June 17, 2008. The HEART Act provides benefits for individuals who serve in the uniformed services. This article summarizes the provisions of the Act that affect ... 10/16/2008 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2666 The Heroes Earnings Assistance and Relief Tax Act of 2008 (the "HEART Act") was enacted on June 17, 2008. The HEART Act provides benefits for individuals who serve in the uniformed services. This article summarizes a new rule that permits cafeteria plans ... 10/16/2008 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2667 Beginning January 1, 2009, the Medicare, Medicaid, and SCHIP Extension Act of 2007 (the "Act") imposes a new reporting requirement on group health plans ("GHPs"). The Act requires GHPs to register with the Centers for Medicare & Medicaid Services ... 10/16/2008 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2290 The Internal Revenue Service recently issued final regulations governing tax-deferred annuity plans under Internal Revenue Code Section 403(b) ("403(b) plans"). Most of the final regulations take effect January 1, 2009. One change made by the final ... 11/14/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2287 The Pension Protection Act of 2006 protects fiduciaries of individual account plans (such as 401(k) plans) from liability for investment losses that could result from investing plan assets in a default investment fund for participants who do not provide ... 11/14/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2289 Section 409A applies to a broad range of nonqualified deferred compensation arrangements, including traditional deferred compensation plans, 457(f) plans of tax-exempt and governmental employers, supplemental executive retirement plans, individual employment ... 11/14/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=2288 The American Jobs Creation Act of 2004 added Internal Revenue Code Section 409A ("Section 409A"). Section 409A significantly changed the legal requirements for a broad range of nonqualified deferred compensation arrangements, beginning January 1, 2005. ... 11/14/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1983 Written by Victoria L. MacphersonThe Internal Revenue Service (“IRS”) recently issued proposed guidance under Internal Revenue Code (“IRC”) Section 457(f), which imposes special tax rules on nonqualified deferred compensation provided by tax-exempt or ... 8/15/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1812 The recently enacted Tax Relief and Health Care Act of 2006 (the “Act”) makes health savings accounts (“HSAs”) even more attractive to employees and employers by changing some of the funding and eligibility rules for taxable years after 2006. Part I ... 1/25/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1811 The Pension Protection Act of 2006 (the “PPA”) requires certain defined contribution plans, including plans that do not permit participant‑directed investments, to allow participants to divest their accounts of employer securities. These new rules are ... 1/25/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1810 The Internal Revenue Service (the “IRS”) recently issued Notice 2007-7, which contains guidance on certain provisions in the Pension Protection Act of 2006 (the “PPA”). This article summarizes key provisions of that guidance that relate to distributions ... 1/25/2007 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1744 The Pension Protection Act of 2006 (the “PPA”) changes some of the rules that affect plan fiduciaries, providing relief from fiduciary liability in some cases and increasing fiduciary responsibility in others. The following is a summary of those changes. Qualified ... 11/2/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1743 The Pension Protection Act of 2006 (the “PPA”) changes some of the rules regarding distributions from eligible retirement plans. The PPA’s most noteworthy changes to the distribution provisions are described below. Rollovers by Nonspouse Beneficiaries Current ... 11/2/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1681 Don’t forget that if you provide prescription drug coverage to your employees or retirees, you must notify individuals who are eligible for Medicare Part D coverage whether the prescription drug coverage under your plan is creditable or noncreditable. ... 8/25/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1680 The Department of Labor (the “DOL”) has issued final USERRA regulations. In conjunction with the final regulations, the DOL has also updated the USERRA Rights notification poster. This poster (for private sector and state government employees) is available ... 8/25/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1679 The Pension Protection Act of 2006 includes a number of new provisions that apply to pension and retirement plans. Some of those provisions are summarized briefly below. Other provisions of the Act will be discussed in future newsletters. Faster Vesting ... 8/25/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1678 The Pension Protection Act of 2006 includes a number of provisions designed to increase employees’ retirement savings by encouraging employers to use automatic enrollment arrangements. The Internal Revenue Service previously ruled that such arrangements ... 8/25/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1677 Effective August 17, 2006, the Pension Protection Act restricts the funding of nonqualified deferred compensation benefits during certain time periods. Violation of the restrictions will subject covered executives to significant tax penalties. Employers ... 8/25/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1584 Notice of Availability of Privacy Notice As you know, a group health plan was required to provide individuals covered by the plan with a notice of the plan’s privacy practices by April 14, 2003, for a large group health plan and by April 14, 2004, ... 3/8/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1583 Employers have Medicare Part D compliance issues whether or not their plans provide retiree prescription drug coverage. Our previous article about Medicare Part D (“New Prescription Drug Benefit Rules Under Medicare Part D,” available at http://www.millernash.com/showarticle.aspx?Show=407), ... 3/8/2006 12:00:00 AM http://www.millernash.com/showarticle.aspx?Show=1480 A Pennsylvania federal district court recently issued the latest opinion in a series of cases dealing with the effect of the federal Age Discrimination in Employment Act (the “ADEA”) on employer-provided retiree health plans. It is a common practice ... 10/19/2005 12:00:00 AM