Search for: "Seth Hanft"
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12 Jul 2019, 3:34 am
By Seth Hanft In a reversal of previous Obama Administration guidance, the Trump Administration recently finalized regulations that provide for a new type of health reimbursement arrangement—the individual coverage HRA. [read post]
17 Jun 2019, 7:10 am
By Seth Hanft and Greg Daugherty Seemingly unfazed by the recent setbacks with the Association Health Plan regulations, the Departments of Treasury, Labor and Health and Human Services have released new health reimbursement (HRA) regulations that could reshape the group health plan landscape by providing employers with potentially cheaper options than traditional group health plan coverage for satisfying Affordable Care Act (ACA) requirements. [read post]
8 Jan 2019, 7:06 am
By Seth Hanft and Greg Daugherty The IRS recently issued Notice 2018-95 (the Notice), which clarifies the circumstances under which part-time employees must be given the opportunity to make deferral elections under their employers’ 403(b) plans. [read post]
4 Oct 2018, 2:01 pm
By Greg Daugherty and Seth Hanft The Internal Revenue Service (IRS) recently issued a private letter ruling, PLR 201833012 (PLR) that has generated interest among employers about student loan benefit programs. [read post]
28 Jun 2018, 6:38 am
By Seth Hanft In February, we reported that the Department of Labor (DOL) issued a proposed rule that could make it easier for small businesses to join together to purchase health insurance. [read post]
27 Jun 2018, 7:47 am
By Seth Hanft In February, we reported that the Department of Labor (DOL) issued a proposed rule that could make it easier for small businesses to join together to purchase health insurance. [read post]
16 May 2018, 8:07 am
By Greg Daugherty and Seth Hanft In baseball, there is a common saying that a “tie goes to the runner. [read post]
20 Mar 2018, 11:40 am
By Greg Daugherty and Seth Hanft The IRS’s Tax Exempt and Government Entities Division recently issued a memorandum (the memo) to its auditors that directed them not to challenge a 403(b) plan as failing to satisfy the required minimum distribution (RMD) standards under circumstances set out in the memo. [read post]
20 Feb 2018, 11:55 am
By Seth Hanft On Jan. 5, 2018, the Department of Labor (DOL) issued a proposed rule that would make it easier for small businesses to join together to purchase health insurance. [read post]
8 Aug 2017, 8:42 am
By Greg Daugherty and Seth Hanft While the fiduciary rule has received most of the attention in the world of ERISA as of late, a lesser known regulation that was finalized late last year also may require action by plan sponsors. [read post]
8 Aug 2017, 8:42 am
By Greg Daugherty and Seth Hanft While the fiduciary rule has received most of the attention in the world of ERISA as of late, a lesser known regulation that was finalized late last year also may require action by plan sponsors. [read post]
7 Apr 2017, 9:05 am
By Seth Hanft Today (April 7, 2017), the Department of Labor (DOL) published in the Federal Register a final rule delaying the new ERISA fiduciary rule until June 9, 2017. [read post]
7 Apr 2017, 9:05 am
By Seth Hanft Today (April 7, 2017), the Department of Labor (DOL) published in the Federal Register a final rule delaying the new ERISA fiduciary rule until June 9, 2017. [read post]
6 Mar 2017, 10:51 am
By Seth Hanft and Greg Daugherty While it took longer than many expected, the Department of Labor (DOL) issued a proposed rule that would provide a 60-day delay to the application of the new fiduciary rule and related prohibited transaction exemptions. [read post]
6 Mar 2017, 10:51 am
By Seth Hanft and Greg Daugherty While it took longer than many expected, the Department of Labor (DOL) issued a proposed rule that would provide a 60-day delay to the application of the new fiduciary rule and related prohibited transaction exemptions. [read post]
6 Mar 2017, 10:49 am
By Seth Hanft and Greg Daugherty While it took longer than many expected, the Department of Labor (DOL) issued a proposed rule that would provide a 60-day delay to the application of the new fiduciary rule and related prohibited transaction exemptions. [read post]
11 Jan 2017, 7:57 am
By Greg Daugherty and Seth Hanft In the plan sponsor and financial adviser community, as 2016 gives way to 2017, all eyes will be on the Department of Labor’s (DOL) fiduciary rule. [read post]
11 Jan 2017, 7:57 am
By Greg Daugherty and Seth Hanft In the plan sponsor and financial adviser community, as 2016 gives way to 2017, all eyes will be on the Department of Labor’s (DOL) fiduciary rule. [read post]
21 Nov 2014, 7:03 am
By Seth Hanft The snow falling outside my window right now is a stark reminder that the end of 2014 is right around the corner. [read post]
8 Jul 2014, 6:30 am
By Seth Hanft and Guest Blogger Many thanks to our summer clerk, Ryan Graham, for his significant contribution to this blog. [read post]
