Attorney Publications PAMELA D. KAPLAN Publications April 2, 2021 | Client Advisories COBRA Subsidies Under the American Rescue Plan Act Kelley Drye Client Advisory March 19, 2021 | Client Advisories DOL Issues Guidance on Missing Participants for Retirement Plans Kelley Drye Client Advisory March 3, 2021 | Client Advisories DOL Issues New Guidance on the Duration of its COVID-19 Outbreak Period Relief February 11, 2021 | Client Advisories DOL Outbreak Period Relief for Employee Benefit Plan Participants Scheduled to End Soon Kelley Drye Client Advisory January 29, 2021 | Client Advisories New Stimulus Legislation Affects Retirement Plans and Other Employee Benefits Kelley Drye Client Advisory January 12, 2021 | Client Advisories New Stimulus Legislation Affects Health and Welfare Plans, including Flexible Spending Arrangements Kelley Drye Client Advisory December 3, 2020 | Client Advisories Health Care Reform Changes and Other Updates Kelley Drye Client Advisory July 21, 2020 | Client Advisories IRS Issues Guidance on CARES Act for Retirement Plans Kelley Drye Client Advisory June 18, 2020 | Client Advisories COVID-19 Relief Triggers ERISA Participant Notice Requirements Kelley Drye Client Advisory June 12, 2020 | Client Advisories IRS Issues Temporary Relief from Physical Presence Requirement for Spousal Consents Under Retirement Plans Kelley Drye Client Advisory June 8, 2020 | Client Advisories Time for Employers to Update COBRA Notices Kelley Drye Client Advisory June 3, 2020 | Client Advisories DOL Establishes New Electronic Disclosure Safe Harbor for ERISA-Covered Retirement Plans Kelley Drye Client Advisory May 20, 2020 | Client Advisories IRS Issues Cafeteria Plan Relief, Providing Employers Significant Discretion Kelley Drye Client Advisory May 19, 2020 | Client Advisories COVID-19: Employee Benefit Measures for Preserving Cash and Saving Jobs Kelley Drye Client Advisory May 6, 2020 | Client Advisories COVID-19: DOL Issues Administrative Changes for Employee Benefit Plans Kelley Drye Client Advisory April 21, 2020 | Client Advisories IRS Provides Limited Filing Relief for Form 5500 and Form 8955-SSA Kelley Drye Client Advisory April 3, 2020 | Client Advisories CARES Act Impact on Employee Benefits and Compensation Kelley Drye Client Advisory February 20, 2020 | Client Advisories SECURE Act Considerations for Retirement Plan Sponsors Kelley Drye Client Advisory February 12, 2020 | Client Advisories Summary of State Mandated ACA Reporting Kelley Drye Client Advisory November 22, 2019 | Client Advisories Remedial Amendment Period for 403(b) Plans ending on March 31, 2020 November 8, 2019 | Client Advisories IRS Issues Final Hardship Distribution Rules August 28, 2019 | Client Advisories Employers Have New Ways to Offer Health Reimbursement Arrangements Kelley Drye Client Advisory July 24, 2019 | Client Advisories Treasury Department and IRS Release Guidance on Preventive Care for Chronic Conditions under High Deductible Health Plans Kelley Drye Client Advisory March/April 2019 IRS Releases Guidance on Employer FMLA Tax Credit Wolters Kluwer’s Employee Benefit Plan Review December 11, 2018 | Client Advisories 2018 Qualified Retirement Plan Changes December 5, 2018 | Client Advisories Health Care Reform – ACA Changes and Other Updates Kelley Drye Client Advisory December 5, 2018 | Client Advisories IRS Releases Guidance on Employer FMLA Tax Credit Kelley Drye Client Advisory September 25, 2018 | Articles Tips For Offering Student Loan Benefits Under 401(k) Plans Law360 September 11, 2018 | Client Advisories Offering Student Loan Benefits Under 401(k) Plans Kelley Drye Client Advisory September 4, 2018 | Client Advisories IRS Releases Initial 162(m) Guidance Kelley Drye Client Advisory May 3, 2018 | Client Advisories Tax Cuts and Jobs Act: Tax-Exempt Organizations Kelley Drye Client Advisory May 2, 2018 | Client Advisories Relief for Taxpayers Affected by the Reduced 2018 HSA Deduction Limits Kelley Drye Client Advisory March 9, 2018 | Client Advisories Employer FMLA Tax Credit Kelley Drye Client Advisory February 13, 2018 | Client Advisories Employee Benefits Implications of the Bipartisan Budget Act Kelley Drye Client Advisory February 8, 2018 | Client Advisories New Disability Claims Procedures Kelley Drye Client Advisory January 29, 2018 | Client Advisories Health Care Reform–Cadillac Tax and Other Updates Kelley Drye Client Advisory January 10, 2018 | Client Advisories New Tax Law Impact on Employee Benefits and Compensation Kelley Drye Client Advisory October 6, 2017 | Client Advisories Hurricane Disaster Relief Kelley Drye Client Advisory February 15, 2017 | Client Advisories Recent Changes to the IRS Determination Letter Program Kelley Drye Client Advisory February 2, 2017 | Client Advisories New Disability Claims Procedures Rules Applicable to ERISA Plans Kelley Drye Client Advisory 2008-2016 | Books The Reporting Scheme A Practical Guide to Section 16, Reporting and Compliance December 6, 2016 | Client Advisories Health Care Reform – What You Should Know For 2017 Kelley Drye Client Advisory January 5, 2016 | Client Advisories UPDATE: Health Care Reform – End of 2015 Developments Affecting Reporting and Taxation Kelley Drye Client Advisory December 16, 2015 | Client Advisories Health Care Reform – What You Should Know For 2016 Kelley Drye Client Advisory May/June 2015 | Articles Clawback Provisions As An Alternative to Traditional Restrictive Covenants — Enforcement and Practical Considerations HR Advisor: Legal and Practical Guidance October 23, 2014 | Client Advisories Health Care Reform – What You Should Know For 2015 Kelley Drye Client Advisory September 23, 2014 | Client Advisories Group Health Plans Must Obtain a Health Plan Identifier by November 5, 2014. Will Your Company Need to Take Action Now? Kelley Drye Client Advisory March 28, 2014 | Client Advisories Supreme Court Confirms FICA Withholding Generally Applies to Severance Payments Kelley Drye Client Advisory November 19, 2013 | Client Advisories Update for Employers – Compliance With DOMA After United States v. Windsor Kelley Drye Client Advisory November 18, 2013 | Client Advisories IRS Grants New Carryover Rights For FSAs Kelley Drye Client Advisory October 11, 2013 | Client Advisories Health Care Reform – What You Need To Know For 2014 Kelley Drye Client Advisory August 27, 2013 | Client Advisories Employers Must Provide Marketplace Notices To Employees By October 1st And Also Update COBRA Election Notices Kelley Drye Client Advisory July 10, 2013 | Client Advisories Next Steps for Employers – Compliance with DOMA After United States v. Windsor Kelley Drye Client Advisory July 3, 2013 | Client Advisories Affordable Care Act Delay of Reporting and Pay-or-Play Rules Kelley Drye Client Advisory March 27, 2013 | Client Advisories Changes to HIPAA Regulations Affect Employer-Sponsored Medical Plans Kelley Drye Client Advisory November 30, 2012 | Client Advisories Health Care Reform – What You Need to Know for 2013 Kelley Drye Client Advisory October 24, 2012 | Client Advisories Section 409A: Release Provisions May Require Amendment Before Year-End Kelley Drye Client Advisory May 2, 2012 | Client Advisories Plan Obligations Relating to Service Provider Fee Disclosure Kelley Drye Client Advisory April 2, 2012 | Client Advisories Health Plan Participants Must Be Given Written Reminders of the Availability of the Plan's HIPAA Privacy Notice by April 14, 2012 Kelley Drye Client Advisory November 28, 2011 | Client Advisories Health Care Reform - What You Need to Know for 2012 Kelley Drye Client Advisory October 15, 2010 | Client Advisories Health Care Reform Act May 6, 2010 | Client Advisories IRS Issues Guidance on Dependent Coverage Under Medical Plans Kelley Drye Client Advisory March 2, 2009 | Client Advisories Economic Stimulus Bill has Sweeping Impact on Employee Benefits Kelley Drye Client Advisory June 2, 2008 | Client Advisories Final 403(b) Retirement Plan Regulations Kelley Drye Client Advisory September 27, 2006 | Client Advisories Pension Protection Act of 2006 Kelley Drye Client Advisory June 3, 2005 | Client Advisories IRS Permits Extended Claims Periods for Flexible Spending Account Plans Kelley Drye Client Advisory November 10, 2004 | Client Advisories Required Automatic Rollovers of Small Benefit Cash-Outs Kelley Drye Client Advisory October 19, 2004 | Client Advisories Congress Passes New Legislation Governing Nonqualified Deferred Compensation Kelley Drye Client Advisory June 14, 2004 | Client Advisories Final Department of Labor Regulations on COBRA Requirements Kelley Drye Client Advisory March 26, 2004 | Client Advisories Revised COBRA Rule Kelley Drye Client Advisory October 13, 2003 | Client Advisories New Internal Revenue Service Ruling Authorizes Use of Pre-Tax Dollars for Over-The-Counter Medicines Kelley Drye Client Advisory July 23, 2002 | Client Advisories Employer Compliance with HIPAA's Privacy Rules Kelley Drye Client Advisory