Retirement Benefits

New and Updated

• Type:

  Posters and Notices

  Medicare Part D Creditable Coverage Notice

  Entities that provide prescription drug coverage to Medicare Part D-eligible individuals must disclose to those individuals whether their drug coverage is creditable or noncreditable prior to October 15 each year, when an individual joins the plan and upon the individual's request.

• Type:

  Legal Timetable

  Maryland Enacts Small Business Retirement Savings Program

  Updated to reflect the enactment of legislation creating the Maryland Small Business Retirement Savings Program, effective July 1, 2016.  

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Pennsylvania

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Pennsylvania of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Kansas

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Kansas of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Ohio

  This guide provides HR and payroll professionals with compliance guidance regarding the taxation and reporting in Ohio of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: New York

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in New York of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Legal Timetable

  IRS to Stop Issuing Off-Cycle Qualified Retirement Plan Determination Letters

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Kentucky

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Kentucky of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Georgia

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Georgia of salary deferrals to IRC § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.

• Type:

  Employment Law Guide

  Taxation of Employee Benefits: Connecticut

  This guide provides HR and payroll professionals with compliance guidance regarding the tax treatment in Connecticut of salary deferrals to IRC § 125 cafeteria plans and § 401(k) plans, as well as the taxation and reporting of health insurance benefits for those in same-sex marriages, civil unions and domestic partnerships.