Defined Benefit - Data Analyst
Milliman
in TX

Sr Specialist Conversion
Charles Schwab
in OH

Contributions & Transfer Retirement Manager
Aspire Financial Services LLC
in FL

Director of 403(b)/457 Strategic Sales
Aspire Financial Services LLC
in FL

Defined Contribution Administrator
Markley Actuarial Services, Inc.
in PA

Retirement Plan Analyst
Retirement Plan Solutions, Inc.
in ANY STATE

Retirement Services Account Representative
Healthcare Asssociation of New York State
in ANY STATE, NY

Quantitative Consultant, Retirement Services Pricing
MassMutual Financial Group
in CT

Retirement Plan Administrator
Smaller but growing TPA Firm in Littleton, CO
in CO

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Reporting Employer Health Coverage on Forms 1094 and 1095: A Follow-Up Seminar Based on Your Scenarios
RECORDED
(Thomson Reuters / EBIA)

How Will Pension Valuations Be Impacted By the Updated Mortality Table?
December 9, 2014 WEBCAST
(Findley Davies, Inc.)

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District Courts Continue to Reject the Ninth Circuit's Limitation on Surcharge
"[T]he Ninth Circuit stands alone in expressly limiting the availability of surcharge to cases involving loss to, or unjust enrichment at the expense of, the plan (as opposed to being available to a participant claiming personal loss flowing from a fiduciary breach).... [A] district court declined to apply the Ninth Circuit's narrow reading of surcharge because there is a pending petition for rehearing en banc in Gabriel and, in that court's view, the Gabriel decision was not binding. Two more district courts have [now] reached the same conclusion and, on that basis, denied motions to dismiss the complaints." (Proskauer's ERISA Practice Center)

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Premium Educational Event for Taft-Hartley Trustees

Attend FRA's Taft-Hartley Benefits Summit to effectively manage your fund's investments and ensure your members' health & welfare benefits remain top-notch. Mention FMP164 during registration for 10% discount.

Massachusetts Paid Sick Leave Law: Five Action Items for Employers
"[1] Determine whether or not your employees will be entitled to paid or unpaid sick leave.... [2] Ensure that proper tracking systems and communication strategies are in place ... [3] Make sure managers/supervisors/HR/payroll employees are trained and up to speed on the new law and its requirements ... [4] Review and revise (if necessary) current sick leave & PTO policies ... [5] Review ... overall 'Absence Management' strategy to ensure it's in line with the company's philosophy and goals." (William Gallagher Associates)

Flex Time Doesn't Need to Be an HR Policy
"While only 29% [of men surveyed] had regularly scheduled flextime/flexplace arrangements, 66% stated they can use flex when they need to. This 'as needed' flexibility is actually the preferred work schedule of a plurality of the respondents (as opposed to formal work-from-home days or full-time work from home). 73% were happy with the extent to which they were able to work from home. 78% stated that they were at least somewhat comfortable using flexibility. 62% said their employers encourage the use of flexibility to at least some extent." (Harvard Business Review)

Why Big Data Analytics Will Limit Standard Employee Benefits
"There is no shortage of big data, and for employers the challenge lies in effectively analyzing the data to better understand the cycle of care, implement the necessary improvements and ultimately improve employee health outcomes while reducing costs." (Employee Benefit News)

Proposed Medicare Shared Savings Program Changes Don't Go Far Enough, Providers Say
"[The Medicare Shared Savings Program (MSSP)] was designed to be a landmark program that would change the healthcare landscape overnight. Organizations would take the plunge to form ACOs, improve the delivery and quality of care, and that would be the future of healthcare. CMS has realized that the MSSP was, instead, a chance for organizations long engaged in fee-for-service culture to get their toes wet in performance-based risk models.... The proposed rule is attempting coax hesitant organizations into accepting a pay-for-performance culture and to convince some of the braver ones to commit fully to coordinated care." (HealthLeaders Media)

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ERISA Audits: What We All Knew but Forgot

December 17 webinar. The risk of audit, scope of the exams, and scale of potential penalties create hazards for the unprepared plan sponsor and fiduciaries. This webinar is critical for employers and plan fiduciaries to be prepared. BenefitsLink discount .

Health Plan Choice and Premiums in the 2015 Health Insurance Marketplace (PDF)
21 pages. "There are over 25 percent more issuers participating in the Marketplace in 2015.... Premiums for the benchmark (second-lowest cost) silver plan will increase modestly, by 2 percent on average this year before tax credits, while premiums for the lowest-cost silver plan will increase on average by 5 percent.... Sixty-five percent of current Marketplace enrollees can get coverage for $100 or less for 2015, after tax credits, if they shop for a more affordable plan within their current metal level, compared to 50 percent of current Marketplace enrollees who can get coverage for $100 or less, after any applicable tax credits, if they stay in the same plan in 2015." (Assistant Secretary for Planning and Evaluation [ASPE], U.S. Department of Health and Human Services [HHS])

Our Fragmented Approach to Healthcare Costs
"Most current efforts to reduce costs and improve quality focus on reforming the delivery of medical care.... These efforts at delivery reform have promise, but they are scattered across the country and highly variable.... The focus on delivery also does not address a major factor influencing demand for health services: health insurance. The country has been so focused on the [ACA], and many in health care have been so focused on reforming delivery and payment, that a veritable sea change in the nature of insurance has unfolded without much scrutiny or debate." (Drew Altman in The Wall Street Journal; subscription may be required)

2014 End of Year Plan Sponsor 'To Do' List, Part 3: Executive Compensation
"Last chance to correct certain Section 409A document failures discovered in 2014 ... Nonqualified deferred compensation deferral elections should be made on or before December 31, 2014 ... Review whether your equity-based compensation plan has sufficient shares remaining for 2015 grants ... Public companies should familiarize themselves with new ISS approach to equity plan evaluation ... Section 6039 information statements due by January 31, 2015 ... Review grant procedures for upcoming equity-based grants." (Snell & Wilmer)