Section Newsletters

Articles on Employee Benefits

New Regs Implement SECURE Changes to Plan Distributions (Part 1) By Kathryn J. Kennedy Employee Benefits, November 2024 Dive into the new IRS regulations affecting retirement plan participants and beneficiaries with Kathryn J. Kennedy, former professor of law at the University of Illinois, for this first part of a two-part article series.
New Regs Implement SECURE Changes to Plan Distributions (Part 2) By Kathryn J. Kennedy Employee Benefits, November 2024 Dive into the new IRS regulations affecting retirement plan participants and beneficiaries with Kathryn J. Kennedy, former professor of law at the University of Illinois, for this second part of a two-part article series.
Federal Trade Commission: Non-Compete Rule By Bernard G. Peter Employee Benefits, October 2024 On April 23, 2024, the U.S. Federal Trade Commission issued a Final Rule banning Non-Compete Clauses in employee agreements nationwide with an exception for “senior executives” who have a Non-Compete which is in place prior to the effective date of the Rule.
A Note From the Co-Editors By Bernard G. Peter & Aldridge Asa Mauer Employee Benefits, October 2024 A note from the co-editors.
Municipal Pension Fund Attorney Entitled to a Pension By Nemura Pencyla Employee Benefits, May 2024 The appellate court recently reversed the Retirement Board of the Municipal Employees' Annuity and Benefit Fund of Chicago's decision to deny an application for a widow's annuity in Heiss v. Retirement Board of the Municipal Employees' Annuity & Benefit Fund.
Proceeding With Disability Hearing While Still Treating Is a Risky Proposition By Nemura Pencyla Employee Benefits, May 2024 A summary and analysis of a disability benefits case, Luciano v. The Retirement Board of the Policemen’s Annuity and Benefit Fund of The City of Chicago.
Village Violates Litigation and Bargaining Exceptions to Open Meetings Act By Nemura Pencyla Employee Benefits, May 2024 The appellate court recently reiterated important issues and rules public bodies must follow when conducting public meetings in light of the Freedom of Information Act and the Open Meetings Act.
Due Process Requirements in Pensionable Salary Matters By Nemura Pencyla Employee Benefits, April 2024 In a recent unpublished Rule 23 order, the appellate court analyzed the due process required for pension decisions.
HHS’s CARES Act Final Rule Better Aligns Part 2 Substance Use Disorder Patient Records Confidentiality Regulations With HIPAA By Jennifer S. Geetter, Daniel F. Gottlieb, Alya Sulaiman, Li Wang, Edward G. Zacharias, & Kyle E. Hafkey Employee Benefits, April 2024 On February 8, 2024, the U.S. Department of Health and Human Services Office for Civil Rights and Substance Abuse and Mental Health Services Administration jointly issued a final rule to amend the Confidentiality of Substance Use Disorder Patient Records regulations under 42 C.F.R. Part 2.
HHS’s CARES Act Final Rule Better Aligns Part 2 Substance Use Disorder Patient Records Confidentiality Regulations With HIPAA By Jennifer S. Geetter, Daniel F. Gottlieb, Alya Sulaiman, Li Wang, Edward G. Zacharias, & Kyle E. Hafkey Corporate Law Departments, April 2024 On February 8, 2024, the U.S. Department of Health and Human Services Office for Civil Rights and Substance Abuse and Mental Health Services Administration jointly issued a final rule to amend the Confidentiality of Substance Use Disorder Patient Records regulations under 42 C.F.R. Part 2.
A Q&A and More Delay: IRS Begins to Issue Clarifying Guidance on SECURE 2.0 Provisions By Jeffrey M. Holdvogt, Lisa K. Loesel, & Teal N. Trujillo Employee Benefits, April 2024 In late December 2023, the Internal Revenue Service issued Notice 2024-2, providing guidance on key provisions of the SECURE 2.0 Act of 2022, which includes more than 90 provisions affecting U.S. retirement plans, many of which are specifically aimed at enhancing savings opportunities for workers.
A Q&A and More Delay: IRS Begins to Issue Clarifying Guidance on SECURE 2.0 Provisions By Jeffrey M. Holdvogt, Lisa K. Loesel, & Teal N. Trujillo Corporate Law Departments, April 2024 In late December 2023, the Internal Revenue Service issued Notice 2024-2, providing guidance on key provisions of the SECURE 2.0 Act of 2022, which includes more than 90 provisions affecting U.S. retirement plans, many of which are specifically aimed at enhancing savings opportunities for workers.
IRS Guidance on SECURE 2.0 Act Provision Allowing 401(k) and 403(b) Plan Participants to Elect to Receive Employer Matching and Nonelective Contributions on a Roth Basis By Bernard G. Peter Employee Benefits, March 2024 The Internal Revenue Service recently issued guidance on an amendment to the Internal Revenue Code.
Group Health Plans Must Now Cover Over-the-Counter COVID-19 Tests By Wesley Covert Employee Benefits, February 2022 Pursuant to recent federal guidance, group health plans and insurers must now cover over-the-counter COVID-19 tests without cost-sharing, prior authorization, or other medical management requirements effective January 15, 2022.
Illinois Employers Face Numerous Recent Laws Impacting Workplaces in 2022 By Darin Williams Employee Benefits, February 2022 A summary of recent legislation that will impact Illinois employers in 2022.
New Employer Group Health Plan Compliance Obligations for 2022 By Chad DeGroot Employee Benefits, February 2022 With each new year new, legal obligations for employers sponsoring group health plans seem to arrive. This article provides a brief overview and reminder of some of the key new requirements for 2022.
Employee Benefit Issues for Employers to Consider at the Year End and for the Coming New Year By Wesley Covert Employee Benefits, December 2021 Summaries of common end-of-year employee benefits deadlines and new requirements employers typically face.
Illinois Expands Mandatory Secure Choice Retirement Savings Program to Smaller Employers By Chad DeGroot Employee Benefits, December 2021 Governor Pritzker recently signed into law an expansion to Illinois’ Secure Choice Retirement Savings Program that soon will require compliance with the Program by employers with five or more employees.
New Employer Health Insurance Disclosure Requirement Under the Illinois Consumer Coverage Disclosure Act By Chad DeGroot Employee Benefits, December 2021 On August 27, 2021, Governor Pritzker signed the Consumer Coverage Disclosure Act, which became effective immediately.
New Federal Guidance Extends Many Employee Benefit-Related Deadlines and Provides Additional Relief for Plan Administrators By Wesley Covert Trusts and Estates, August 2020 Pursuant to authority granted under the CARES Act, the Department of Labor and the Internal Revenue Service issued joint guidance on April 28, 2020, extending a number of election periods and deadlines prescribed by the Employee Retirement Income Security Act and the Internal Revenue Code. 
New Federal Guidance Extends Many Employee Benefit-Related Deadlines and Provides Additional Relief for Plan Administrators By Wesley Covert Elder Law, June 2020 Pursuant to authority granted under the CARES Act, the Department of Labor and the Internal Revenue Service issued joint guidance on April 28, 2020, extending a number of election periods and deadlines prescribed by the Employee Retirement Income Security Act and the Internal Revenue Code. 
A Current Update of EPCRS Through Rev. Proc. 2019-19 By Kathryn J. Kennedy Employee Benefits, May 2020 A summary of recent changes—and an analysis of the effects of the changes—to the IRS's Employee Plans Compliance Resolution System.
Federal Court Finds ERISA Does Not Preempt State Auto-Enrollment Individual Retirement Program By Marie E. Casciari Employee Benefits, May 2020 A look at preemption issues arising out of the Illinois Secure Choice Retirement Savings Program.
New Federal Guidance Extends Many Employee Benefit-Related Deadlines and Provides Additional Relief for Plan Administrators By Wesley Covert Employee Benefits, May 2020 Pursuant to authority granted under the CARES Act, the Department of Labor and the Internal Revenue Service issued joint guidance on April 28, 2020, extending a number of election periods and deadlines prescribed by the Employee Retirement Income Security Act and the Internal Revenue Code. 
Workforce Reductions Can Trigger Retirement Plan Liability and Notice Requirements By Steve Flores Employee Benefits, May 2020 Employers that are planning or undertaking workforce reductions should keep in mind that there are certain retirement plan triggers under the Employee Retirement Income Security Act and the Internal Revenue Code that are tied to reductions in force.
Final Regulations Ease Hardship Distribution Requirements By William H. Mayer Employee Benefits, October 2019 On September 23, 2019, the Department of Treasury and the Internal Revenue Service released final regulations regarding hardship distributions that integrate a large number of changes to the existing rules.
State Retirement Plans and Accelerated Annual Increase Buyout By Dorothy A. Voigt Employee Benefits, October 2019 Recently, amendments were adopted to the administration and operation of the Teachers Retirement System, the State Employees Retirement System, and the State Universities Retirement System.
Multiple Employer Retirement Plans: Saving the Barrel from the One Bad Apple By Evan Giller Employee Benefits, August 2019 Multiple employer plans have received quite a bit of attention recently because they are seen as a possible mechanism for increasing the number of employees who are covered by a retirement plan.
Naming Retirement Account Beneficiaries: A Potential Legal Minefield By Kurt Winiecki Employee Benefits, August 2019 If one does not create a will, a judge, through the probate process, will distribute your assets using your state’s distribution scheme.
Seventh Circuit Finds Substantial Compliance Doctrine Does Not Apply to Missed Appeal Deadline By Chad DeGroot Employee Benefits, August 2019 The seventh circuit recently held in Fessenden v. Reliance Standard Life Insurance Co. that a plan administrator’s failure to meet a regulatory deadline cost the administrator the benefit of deferential review in court.

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