Kaitlin Hulbert
Subscribe to all posts by Kaitlin Hulbert
On November 3, 2020, the U.S. Department of Labor’s Office of the Solicitor of Labor (the “DOL”) issued an opinion letter (the “2020 Letter”) to the Securities Industry and Financial Markets Association (“SIFMA”) stating that it would not view a conviction under foreign law as a disqualifying event under Prohibited Transaction Class Exemption 84-14 (the … Continue Reading
On September 4, 2020, the Department of Labor (“DOL”) published a proposed rule (the “Proposed Rule”) that would confirm its position that ERISA’s fiduciary duties of prudence and loyalty apply to an ERISA plan fiduciary’s exercise of shareholder rights, including proxy voting, proxy voting policies and guidelines, and the selection and monitoring of proxy advisory … Continue Reading
On June 3, 2020, the Department of Labor (the “DOL”) published an Information Letter confirming that investment options under a defined contribution plan (e.g., a 401(k) or 403(b) plan) may include a limited allocation to private equity. Notably, the Letter does not discuss direct investment in private equity funds (for example, by adding a PE … Continue Reading
On September 30th, the IRS issued proposed regulations that establish safe harbors for compliance with the employer mandate in the context of individual coverage health reimbursement arrangements (or “ICHRAs”). These proposed regulations are important for employers that choose to offer ICHRAs and want to be sure they comply with the employer shared responsibility mandate requirements … Continue Reading
As part of our ongoing series on the final regulations expanding the availability of health reimbursement accounts (“HRAs”), we discussed the newly-created Individual Coverage HRAs, which generally allow for employers to reimburse employees’ premiums for health coverage purchased on the individual market. As noted in the final regulations, the new Individual Coverage HRA is a … Continue Reading
The Ninth Circuit concluded that a plan fiduciary abused its discretion in denying survival benefits to a pension plan participant’s domestic partner. In so ruling, the Court explained that the plan’s choice of law provisions provided that the plan would be governed by California law in a manner consistent with the requirements of the Code … Continue Reading
As discussed in our June 18th blog entry, the Departments of Labor, Health and Human Services, and Treasury (collectively, the “Departments”) recently released final regulations expanding the use of health reimbursement arrangements (“HRAs”). Among the more important aspects of the final regulations was the reversal of long-standing Affordable Care Act (“ACA”) policy that HRAs or … Continue Reading
On June 13, 2019, the Department of Labor, together with the Department of Health and Human Services and the Department of the Treasury (collectively, the “Departments”), published final regulations designed to expand the use of health reimbursement arrangements (“HRAs”). The final regulations provide, in general, that HRAs may be used to (1) reimburse premiums for … Continue Reading
What Happens Abroad, Apparently Does Not Stay Abroad – DOL Revokes Trump Administration Guidance That Provided Relief to QPAMs for Convictions Under Foreign Law
By Ira G. Bogner, Robert Projansky, Seth Safra, Steven Weinstein, Adam Scoll and Kaitlin Hulbert on Posted in Department of Labor
To Vote, or Not to Vote, That is the DOL’s Proxy Voting Question for ERISA Fiduciaries
By Ira G. Bogner, Seth Safra, Steven Weinstein, Adam Scoll and Kaitlin Hulbert on Posted in Department of Labor, Fiduciary
DOL Information Letter Outlines Fiduciary Considerations for Including Private Equity Allocations in Defined Contribution Plan Investments
By Ira G. Bogner, Seth Safra, Adam Scoll, Pamela Onufer and Kaitlin Hulbert on Posted in 401(k) Plans, Department of Labor, Fiduciary
New HRA Regulations Part 5 – More on the Employer Shared Responsibility Mandate
By Damian A. Myers, Kaitlin Hulbert and Malerie Bulot on Posted in HRA
Digging into the New HRA Regulations, Part 3 – Premium Tax Credit and Employer Mandate Impact on Individual Coverage HRAs
By Damian A. Myers, Kaitlin Hulbert and Malerie Bulot on Posted in HRA
Ninth Circuit Concludes Domestic Partner Entitled To Benefits
By Kaitlin Hulbert on Posted in Benefit Claims
Digging into the New HRA Regulations Part 1 – Individual Coverage HRAs
By Damian A. Myers, Kaitlin Hulbert and Malerie Bulot on Posted in HRA
Departments Publish Final Regulations Expanding the Availability of HRAs
By Damian A. Myers, Kaitlin Hulbert and Malerie Bulot on Posted in HRA
