Hot Topics in Employee Benefits - What We're Seeing

December 10, 2014

On December 10, 2014, Morgan Lewis’s Employee Benefits and Executive Compensation Practice presented its 11th installment of the “Hot Topics in Employee Benefits—What We're Seeing” webinar series, which featured updates on hot topics and trends you should be following. This webinar focused on important developments regarding employee benefits and executive compensation.

Topics included:

Health and Welfare

  • Affordable Care Act (ACA) Shared Responsibility: Leased employees and reporting

Multiemployer Plans

  • ACA Shared Responsibility requirements and multiemployer health plans
  • IRS ACA reporting requirements and multiemployer health plans

Fiduciary Considerations

  • Looking into the future of company stock litigation—what we can learn from Tatum v. R.J. Reynolds Tobacco Company and Harris v. Amgen

Plan Sponsor Issues

  • IRS ruling on application of qualified plan nondiscrimination requirements to target date funds 
  • IRS ruling on tax treatment of rollovers of pre-tax/Roth distributions
  • Year-end update

Executive Compensation

  • New Institutional Shareholder Services guidelines for equity plan approval

Employee Stock Ownership Plans (ESOPs)

  • How the Department of Labor/GreatBanc settlement has affected the ESOP community

Fringe Benefits

  • Tax treatment of food at company cafeterias and snack rooms: IRS audits and pending new guidance

Save the date for the next webinar in this series: March 25, 2015