Articles From Sharon R. Cohen | Illinois State Bar Association

HSA/FSA grace period guidance restricts employer options but provides limited transition relief By Sharon R. Cohen Corporate Law Departments, February 2006 In Notice 2005-86, the IRS clarifies the effect of a health flexible spending account (FSA) grace period on health savings accounts (HSAs).

IRS issues proposed regulations on employer-comparable contributions to HSAs By Sharon R. Cohen Corporate Law Departments, February 2006 The IRS has proposed the first regulations on health savings accounts, which generally follow the comparability guidance issued in previous notices.

Appeals court holds that ADEA applies to retiree health plan By Sharon R. Cohen Corporate Law Departments, February 2001 In Erie County Retirees Assoc. v. County of Erie, Pennsylvania, the Third Circuit Court of Appeals held that the Age Discrimination in Employment Act applies to retirees and retiree health plans.

Appeals Court rules that FMLA regulation is invalid By Sharon R. Cohen & Kathleen Rosenow Corporate Law Departments, December 1999 In Cox v. AutoZone, Inc., the U.S. Court of Appeals for the 11th Circuit ruled that a portion of the Family and Medical Leave Act (FMLA) regulations was invalid.

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