The Basic Rules for Service Providers
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The Basic Rules for Service Providers
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The New Health Reimbursement Arrangement that is Non-Taxable and More Flexible
On June 26, 2002 Internal Revenue Service Notice 2002-45 was issued describing the tax benefits of a health reimbursement arrangement C’HRA”). Under the IRS definition, an HRA is paid for by an employer; Continue reading “ERISA Update – Summer 2002 | Employee Benefits” »
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On April 10, 2004, President Bush signed into law the Pension Funding Equity Act of 2004 (“PFEA”). Before the PFEA, the Internal Revenue Code required defined benefit pension plans to use the interest rate on 30·year U.S. Treasury bonds to determine their funding status. Continue reading “ERISA Update – Summer 2004” »
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Dol Provides Guidance on “Float” Income
Custodians (and directed trustees) often maintain general accounts to facilitate the transactions of employee benefit plans. Continue reading “ERISA Update – Spring 2003” »
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The ABC’s of Taxing Stock-Based Compensation
by Jonathan M. Cerrito
Employees, in particular executives, may be covered by a wide range of compensation arrangements. Continue reading “NYSBA Perspective – Fall 2007 | Employee Benefits” »
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The National Labor Relations Board (Board or NLRB) has applied its “clear and unmistakable” waiver standard in unilateral change cases for several decades. Continue reading “Our Deal Trumps My Bargaining Rights Only if I Said So | Employment Law” »
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What You Need to Know About Pre-Erisa Pension Credit as Boomers Reach Retirement
As many of your members get ready to retire they will face the issue of how their work in the early 70s gets credited toward their pension benefit. This issue has come to be called the pre-ERISA service issue. Continue reading “B&K Labor Update – 2008 | Employment Law” »
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