Mooney Green Baker & Saindon Legal Report

Table of Contents

Winter (2) 2007

One State’s Attempt to Muzzle the Political Voice of Unions–A Report on the Supreme Court Argument in Davenport v. Washington Education Association

Winter 2007

HIPAA Non-Discrimination Regulations

Spring 2006

Supreme Court Revisits Subrogation

Autumn 2003

Medicare Prescription Drug, Improvement and Modernization Act of 2003

    Overview

    Medicare "Part D"

    Standard Coverage

    Alternative Coverage

    Supplemental Coverage

    Plan Sponsors and Guaranteed Availability

    Provision of Benefits

    Enrollment

    Low Income Subsidies

    Annual Percentage Increases

    Employer-Based Retiree Health Plans

    Medicare Advantage Plans

    Part B Means Testing

    Other Miscellaneous Changes

Spring 2002

Plan’s Denial of Benefits Cannot Be Supported on Grounds Not Considered in Initial Denial

Winter (vol. 2) 2002

President Signs Economic Stimulus Package

Winter 2002

Supreme Court Rules No Federal Court Jurisdiction in Subrogation Case

New DOL Regulations on Reporting and Disclosure

Summer 2001

Economic Growth and
Tax Relief Reconciliation Act of 2001 ("EGTRRA")

Increase in Maximum Benefits and Contributions

Increased Deductibility Limits for Employer Contributions

Involuntary Cash Outs of Small Benefits

Rules Applicable to Section 401(k), 403(b) and/or 457 Plans

Notice of Material Reduction in Accrual Rates

Changes to Minimum Distribution Rules – Life Expectancy Tables

Elimination of Optional Benefit Forms

Revised Rollover Rules

Tax Credits

Elimination of IRS Fees for Some Plans

IRA Provisions

Educational Assistance Programs

Elimination of Excise Tax for Contributions to Household Workers’ Plans

Effective Dates and Sunset Provision

November 2000

Supreme Court Upholds Arbitration Award

Department of Labor Issues Claims Regulations

Scope of Regulations

Procedures Designed to Inhibit Appeals

Claims by Someone Other Than the Participant or Beneficiary

Protection Against Arbitrary Determinations

Initial Claims

Appeals

Preemption

Effect of Plan's Failure to Comply With Regulations

Effective Date

Chart of Revised Time Limits

New SPD Regulations

Identification of Type of Plan

Participation and Eligibility Requirements

Amendment and Termination Language

Additional Information

HMO Exception

Targeted SPDs

SMMs for Benefit Reductions

Effective Date

October 1999

Employee Benefit Cases

HMOs On the Run

Other Court Decisions
Requirement that Plan Specify Actuarial Assumptions Not Enforceable

Benefit in Non-Qualified Plan Exempt From Bankruptcy

Non-Fiduciaries Not Liable for Prohibited Transactions

Tax Lien Attaches to Pension

Early State Pension Distribution Subject to 10% Excise Tax

IRS Rulings

Make-Whole Payments to Plan Not Contributions

Transfer of Liabilities From Insolvent Multiemployer Plan to Overfunded Single Employer Plan Not Taxable Event

February 1999

IRS Issues COBRA Regulations

More COBRA Proposed Regulations

Electronic Documents Under ERISA

SOP 92-6-The Department of Labor Cries Uncle

Hearings Scheduled on Proposed Claims Regulations

Recent Noteworthy Decisions

Supreme Court Guidance on the Use of Surplus Plan Assets

Participants May Sue Employee Benefit Plans for Interest on Delayed Benefit Payments

October 1998

Omnibus Consolidated Appropriations Act

Drive-through Baby Regulations

Proposed Regulations on Claims Procedures

Proposed SPD Regulations

Y2K Compliance

August 1997

Balanced Budget Bill Brings Big Bulging Benefits

April 1997

DOL Waives SOP 92-6 Compliance

New Regulations Interpret HIPAA

To return to the top of the contents page, click here.

To move directly to the Mooney Green Baker & Saindon Labor Page, click here.

To return to the Mooney Green Baker & Saindon Home Page, click here.

This page has been visited 9480 times.

This Newsletter provides an update on current legal developments, and is not intended as legal advice.  Copyright © 1999, 2000, 2001 Mooney, Green, Gleason, Baker, Gibson & Saindon, P.C.