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Insight
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April 19, 2007

Final Section 409A Regulations Affect a Wide Range of Compensation Devices and Require Employer Action by Year-End

Long-awaited final Treasury regulations under Section 409A of the Internal Revenue Code ("Section 409A")
Insight
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April 17, 2007

Imminent HIPAA Notice Obligation for Small Health Plans

The privacy rule of the Health Insurance Portability and Accountability Act of 1996 (HIPAA) requires
Insight
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April 5, 2007

401(k) Plan Fees Litigation: Is The Dam Breaking? A Slew of Class Action Lawsuits Alleging Shady Fee Practices Roils 401(k) Sponsors

The federal court complaints are typically between 40 and 50 pages long. They tend to start with the
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March 28, 2007

Massachusetts Health Care Reform Law Update

As the one-year anniversary of Massachusetts' health care reform law approaches, the state is well
Insight
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February 1, 2007

IRS Releases First Pension Protection Act Guidance

On January 10, 2007, the IRS released Notice 2007-7, which provides guidance relating to several key
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January 2, 2007

IRS Announces Long-Stalled Determination Letter Process Will Open With Respect to Cash Balance Plans and Provides Other Guidance

On January 16, 2007, the Internal Revenue Service will issue Notice 2007-6, announcing that it will begin
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December 22, 2006

Just In Time For the Holidays - Changes In Health Savings Account Rules Under the New Health Opportunity Patient Empowerment Act of 2006

On December 20, 2006 President Bush signed into law H.R. 6408, the new Tax Relief and Health Care Act
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December 13, 2006

Year-End Employee Benefits and Executive Compensation Checklist

Employers sponsoring retirement plans and deferred compensation arrangements should be mindful of certain
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November 6, 2006

Fifth Circuit Holds that Merger Agreement Amends Retiree Medical Program and Prevents Subsequent Amendment to Benefits Coverage

In a case with major implications for retiree medical plans, the Fifth Circuit Court of Appeals held
Insight
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October 25, 2006

Comprehensive Pension Reform Becomes Law: A Look At Changes Primarily Affecting Defined Benefit Plans

After years of political debate and negotiation, the Pension Protection Act of 2006 was signed into law

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