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2015 ERISA Facts

的圖書
2015 ERISA Facts 2015 ERISA Facts

作者:Frank J. Bitzer,Nicholas W. Ferrigno 
出版社:The National Underwriter Company
出版日期:2015-01-20
語言:英文   
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圖書名稱:2015 ERISA Facts

Organized in a convenient Q&A format to speed you to the information you need, 2015 ERISA Facts delivers the latest guidance on:
• Fiduciary responsibility under ERISA
• Health insurance issues (HIPAA, COBRA, etc.)
• Plan administration issues
• Responsibilities related to plan investments and fiduciary liability

The 2015 Edition includes these updates:
• Changes to civil penalties for plan administrators who fail to file a timely annual report and changes to civil penalties assessable by the DOL against plan administrators who fail to file a timely annual report and do not participate in the DFVCP
• Procedure for filing a delinquent Form 5500 under the DFVCP by a plan administrator
• New information regarding contents of a valid authorization under HIPPA requirements
• Changes to use of HIPPA Protected Health Information (PHI) without consent being required
• Changes to the application of the HIPAA Security Rule regarding Electronic Transactions and PHI
• Updated information regarding prohibited transactions between a plan and a party in interest
• Rules affecting prohibited transactions between a plan and a fiduciary
• Developments regarding sanctions and penalties for failing to meet notice requirements under COBRA
• Recent developments relating to fiduciary liabilities regarding the statute of limitations and participants ability to file suit
• New developments in the Employee Benefits Security Administration’s priorities and projects
• Changes in the scope of ERISA preemption
• Rules regarding the distribution of ESOP benefits
• Effect of streamlined filing and notice requirements at the Pension Benefit Guaranty Corporation (PGBC)
• Updated rules regarding “Reportable transactions” for purposes of filing Form 5500
• Updates to the schedules filed with Form 5500
• Updated fiduciary requirements for disclosure in participant-directed individual account plans
• Updates to definition of  “protected health information” under the Privacy Rule of HIPPA
• Updated information as to who is entitled to COBRA benefits
• Updated guidance for fiduciaries regarding terminated defined contribution plans
• Fiduciary duty regarding terms of a plan document that are inconsistent with ERISA
• Fiduciary conduct during a takeover bid or other contests for corporate control
• Developments regarding the statutory exemption relating to plan loans to parties in interest

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