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Featured This Week
Employee Benefits Management News
- Association lacked standing to challenge ACA mandates
- CMS requires provision of nondiscriminatory coverage for legally married same-sex spouses
- Severance payments are subject to FICA tax as remuneration made to employees in consideration for employment, Supreme Court rules
- Employers are warned away from reducing employee hours just to avoid ACA fines
Pension Plan Guide News
- IRS announces it will adopt aggregate IRA rollover limit for post-2014 rollovers
- IRS modifies procedures for issuing opinion and advisory letters for pre-approved 403(b) plans
- IRS seeks public comments on 2014-2015 Priority Guidance List
Employee Benefits Management News
Association lacked standing to challenge ACA mandates
A doctors association lacked standing to challenge the IRS’s implementation of the Patient Protection and Affordable Care Act (ACA) because it failed to prove that it or its members suffered an imminent injury-in-fact that could be fairly traceable to the IRS’s actions. For details, see ¶2075R.
CMS requires provision of nondiscriminatory coverage for legally married same-sex spouses
The Centers for Medicare and Medicaid Services (CMS) has issued a release clarifying that the availability of coverage requirement of the Public Health Service Act (PHSA) requires issuers of health insurance coverage to provide the same coverage to legally married same-sex spouses under the same terms and conditions offered to opposite-sex spouses. For details, see ¶2075S.
Severance payments are subject to FICA tax as remuneration made to employees in consideration for employment, Supreme Court rules
Pointing to the broad definition of “wages” under the Federal Insurance Contributions Act and the Act’s history, the Supreme Court held that severance payments made to employees who were laid off when the employer ceased doing business were taxable under FICA as payment for “service.” For more information, see ¶2075T.
Employers are warned away from reducing employee hours just to avoid ACA fines
Capping employees’ weekly hours below 30 to avoid triggering employer mandate penalties imposed by the Patient Protection and Affordable Care Act (ACA; P.L. 111-148) carries with it the risk of ERISA litigation, according to Craig Martin and Nary Kim, of the law firm of Jenner & Block, writing for CFO.com. For more information, see ¶2075U.
Pension Plan Guide News
IRS announces it will adopt aggregate IRA rollover limit for post-2014 rollovers
The IRS has announced that it intends to follow the U.S. Tax Courts interpretation of the statutory one-rollover-per-year limitation on IRA rollovers on an aggregate basis. For more information, see ¶17,097T-86.
IRS modifies procedures for issuing opinion and advisory letters for pre-approved 403(b) plans
The IRS has modified its procedures for issuing opinion and advisory letters for 403(b) prototype plans and 403(b) volume submitter plans. For more information, see ¶17,299U-50.
IRS seeks public comments on 2014-2015 Priority Guidance List
The IRS is inviting the public to make recommendations for items that should be considered for inclusion on the 2014-2015 Priority Guidance List. For more information, see ¶127A.