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Compliance Issues for Welfare and Qualified Plans after Windsor

ABA JOINT COMMITTEE ON EMPLOYEE BENEFITS  • DATE: February 27, 2014
SPONSORS: The Sections of Business Law; Health Law; Labor and Employment Law; Real Property, Trust and Estate Law; Taxation; Tort Trial and Insurance Practice; and the American College of Employee Benefits Counsel

Program Information

Untitled Document

A 90-minute Webinar
FEBRUARY 27, 2014

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00-11:30 am PT

NEW CLE PROCEDURE:
Each registrant must log in to the webinar individually to receive CLE credit.



Moderator:
Nina Wasow, Lewis Feinberg Lee Renaker & Jackson, PC, Oakland, CA

Speakers:

Lisa M. Gomez, Cohen, Weiss and Simon LLP, New York, NY
Lauson Green, Branch Chief, Qualified Plans Branch 1, TEGE, Office of Chief Counsel, Internal Revenue Service, Washington, DC (invited)
Janet Laufer, Senior Technician Reviewer, Health and Welfare Branch, TEGE, Office of Chief Counsel, Internal Revenue Service, Washington, DC (invited)
Stephen Tackney, Deputy Division Counsel/Deputy Associate Chief Counsel, TEGE, Office of Chief Counsel, Internal Revenue Service, Washington, DC (invited)
Martha Jo Wagner, Griffith & Wheat PLLC, Washington, DC

Following on the U.S. Supreme Court’s Windsor decision striking down the Defense of Marriage Act’s federal definition of marriage, our panel offers insight from government experts and leading practitioners on post-Windsor changes to ERISA-governed welfare and pension plans, including discussion of the following topics:
  • IRS Notice 2014-1 regarding rules for cafeteria plans, flexible spending arrangements, and health savings accounts
  • IRS Notice 2013-17 regarding the definition of spouse for federal tax purposes
  • New retirement plan guidance from the IRS (if issued)
  • Welfare plan enrollment, covered expense, and contribution changes for same-sex spouses
  • Retroactivity questions for welfare and pension plans
  • Potential sources of litigation

   
Compliance Issues for Welfare and Qualified Plans after Windsor
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