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Keith McMurdy Last week was a particularly rough week for health care reform as PPACA took some serious hits.  First, Judge Roger Vinson from the US District Court for the Northern District of Florida ruled that PPACA was unconstitutional as a whole.&nbs... more...

Keith McMurdy In some prior entries, I have made reference to the obligations of employers to make contributions to their own benefit plans and the obligation to make contributions to a multiemployer benefit plan.  These references have generally been associa... more...

Keith McMurdy Every once in a while I like to throw in something that does not appear to immediately be a "benefits" related item but secretly is.  Susan Jordan of our Pittsburgh office brought this case to my attention and I thought it might b... more...

Keith McMurdy Back before the Patient Protection and Affordable Care Act was passed, most flexible spending accounts provided for reimbursement of "over-the-counter" medicine and drugs.  Many FSA programs began using the "debit card" syste... more...

Keith McMurdy Employers with unionized employees are all too familiar with the issues that arise in the negotiation and maintenance of collective bargaining agreements.  It is not uncommon for the union to require the employer to participate in the union mult... more...

Keith McMurdy More and more defined contribution plans offer "target date funds" as investment options.   Some estimates range as high as 75% of plans make these funds available to participants.  These types of funds tailor investments to ... more...

Keith McMurdy One of the components to health care reform that has been of great concern is the application of code section 105(h) on insured plans.  Plans that had lost grandfathered status would have been subject to the non-discrimination rules that self-in... more...

Keith McMurdy Before everyone gets excited about engaging in an argument about the constitutionality of health care reform and debating the various cases that are pending on the topic, understand this is not what this posting is about.  I am just bringing out... more...

Keith McMurdy In the past, I have written about the importance of including accurate language in summary plan descriptions and how significant it is for plan sponsors to include appropriate "discretionary authority" language and "reservation of righ... more...

Keith McMurdy Susan Jordan, from our Pittsburgh office, provides the following related to the IRS guidance issued on "in-plan" Roth rollovers: Included in the Small Business Jobs Act of 2010 is a provision whereby amounts accumulated in a 401(k) plan can... more...

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