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The Department of Labor (DOL)’s latest pronouncement on factoring in environmental, social, and governance (ESG) elements when making retirement plan investments was interpreted by many in the industry as another in a series of presidential administration swings on the extent to which plan fiduciaries can consider collateral benefits beyond investment returns.
The IRS recently issued Notice 2010-69, which defers the Form W-2 reporting requirement found in the Patient Protection and Affordable Care Act (PPACA) by clarifying that such reporting won’t be mandatory for W-2s issued for 2011. The provision in the PPACA that addresses this W-2 reporting was designed to be effective for taxable years beginning […]
By Tamara S. Killion Groom Law Group, Chartered On March 23, 2010, President Barack Obama signed the Patient Protection and Affordable Care Act into law. Among other things, the Act dramatically changes health insurance coverage, including employer-provided health insurance and employer-sponsored group health plans (together, “group health plans”). The law is complex and has many […]