There are a lot of moving parts in an M&A transaction. An issue that frequently comes up in the benefits area of the transaction is who...

Section 406(a) of the Employee Retirement Income Security Act of 1974 (“ERISA”) broadly prohibits plan fiduciaries from...

The U.S. Department of Labor published the increased monetary penalties applicable to employee benefit plans under the Employee Retirement...

Boutwell Fay LLP is pleased to present the March 2018 issue of Benefits News. This edition includes an article about changes to hardship...

In late March, the IRS released an updated Publication 15b – “Employer’s Tax Guide to Fringe Benefits” for use in 2018. The ...

In the Bipartisan Budget Act passed in February 2018 (“Act”), Congress loosened certain restrictions on hardship ...

The IRS has recently announced the opening of the window for employers to adopt pre-approved defined benefit plans....

The Employee Retirement Income Security Act (“ERISA”) requires group health plans to provide a summary of material modifications (“SMM”)...

Boutwell Fay LLP is pleased to present the February 2018 issue of Benefits News. This edition includes an article about parking and...

It may be time to renegotiate your office lease. Here is why - the 2017 Tax Cuts and Jobs Act¹ broadly disallows employer ...