Retirement Benefits

New and Updated

• Type:

  Legal Timetable

  Oregon Requires Employers With Five to Nine Employees to Register for Payroll-Deduction IRA Program

• Type:

  Legal Timetable

  Illinois Phases in Payroll Deduction IRAs

• Type:

  Legal Timetable

  California Mandatory State Retirement Program Law Takes Effect

• Type:

  Letters and Forms

  Medicare Part D Disclosure to CMS Form

  Entities that provide prescription drug coverage to Medicare Part D-eligible individuals must disclose to the Centers for Medicare and Medicaid Services (CMS) whether coverage is "creditable prescription drug coverage."

• 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.