ERISA guidelines for plan payment of plan-related expenses

Article Abstract:

Employers are becoming more interested in finding ways to reduce the costs of administering employee benefit programs. The sponsors of overfunded defined benefit plans are interested in using excess assets without terminating the plans. These objectives can be accomplished by shifting some of the employer's costs to the benefits plan, allowing employers to receive reimbursement for their administrative costs. Employers should be aware of potential fiduciary liability under ERISA.

Defined benefit plans

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IRS issues comprehensive proposed and final COBRA regulations

Article Abstract:

IRS regulations were issued regarding employee health plans under the Consolidated Omnibus Budget Reconciliation Act of 1985. The comprehensive regulations incorporate statutory and case law changes. They include modifications or changes concerning coverage in the areas of qualifying events, multiemployer plans, and disability. Small employer exemptions are also addressed.

United States, Pension, health, and welfare funds, Pension Funds & Benefit Plans, Pension Funds, Direct Health and Medical Insurance Carriers, Hospital and medical service plans, Medical Care Insurance, Health insurance

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