DOL expands scope of what constitutes a "plan document." (Dept of Labor)
Article Abstract:
Department of Labor Advisory Opinion 96-14A stated that a schedule of fees to be used for reimbursement of medical care costs under a health care plan was a document that must be disclosed to plan participants under the Employee Retirement Income Security Act. The plan administrator had denied access to the fee schedule, stating that it was proprietary. The Department of Labor found that the schedule of usual and customary fees was a document that directly affected the benefits of the plan.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1997
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IRS issues additional guidance on SBA changes to minimum required distribution rules
Article Abstract:
The IRS issued guidance in mid-1997 covering pension plan distribution changes mandated by the Small Business Job Protection Act. An IRS announcement on transition relief and a set of proposed regs on qualified plan amendments joined earlier guidance issued governing a variety of statutory changes under the Act affecting distributions. The guidance addresses a number of issues affecting employees nearing the age of 70 and a half.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1997
User Contributions:
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- Abstracts: Judicial interpretation of state constitutional rights to a healthful environment. The Endangered Species Act: what do we mean by species?
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