Previous Events & CLE Programs
May 28, 2008
Committee Meeting
Mind the Gap: New Concepts in Managing Defined Benefit Pension Risk
Ryan McGlothlin, Punter Southall Group, will speak about the increased pressure on sponsors of defined benefit pension plans to improve or maintain funding levels due to the Pension Protection Act and FAS158. Many plan sponsors are doing everything they can on the HR side (freezing, curtailing benefits, etc.) to limit their risk, but these changes only go so far. To really get at the core of the problem, plan sponsors should consider changes to the way in which assets are managed in the plan.
This talk will provide an overview of some of the new concepts in pension plan management, many of which originated in the UK following similar pension regulatory and accounting changes there. In addition, some items that should be considered as part of any DB plan acquisition due diligence, but generally are not, will be explored.
March 26, 2008
Committee Meeting
Tax Issues Related to Health Coverage for Same-Sex Spouses, Children and Ex-Spouses Under MA Law
Sponsors
ERISA Committee
Family Law Section
The panel will discuss the Federal and Massachusetts state income tax issues resulting from the provision of employer sponsored health insurance coverage under Massachusetts laws to ex-spouses, domestic partners, same sex spouses and adult children.
Panelists:
- John P. McMorrow, Mirick, O'Connell, DeMallie & Lougee, LLP (Moderator)
- Richard A. Szczebak, Commonwealth Health Insurance Connector Authority and Parker Brown & Macaulay, P.C.
- Kevin Brown, General Counsel, Mass Department of Revenue
- Michael R. Fiore, Senior Attorney, IRS Office of Chief Counsel, Small Business/Self-Employed Division
November 28, 2007
Committee Meeting
The Regulator’s View of the Massachusetts Health Care Reform Act
Richard A. Szczebak, Massachusetts Health Insurance Connector Authority, will discuss the current state of the implementation of the employer and benefit-related provisions of the Massachusetts Health Care Reform Act. Particular emphasis will be on the fair share contribution, cafeteria plan and HIRD form requirements. Current and emerging regulatory and enforcement challenges will also be discussed, along with an assessment of the Act’s key features as they impact Massachusetts employers and multi-state employers with Massachusetts operations.
May 23, 2007
Committee Meeting
Welfare Benefit Plans and Compliance with DOL Requirements
Curtis J. McGiveney, an Investigator with the U.S. Department of Labor, will discuss the provisions of Part 7 of Title I of ERISA including the Health Insurance Portability and Accountability Act on 1996 (HIPAA) and related healthcare laws. Specifically, he will review the Department's self-compliance materials and cover the following topics:
- preexisting condition exclusions and rules for offsetting the exclusions with prior creditable coverage;
- special enrollment rights;
- nondiscrimination requirements;
- HMO affiliation periods;
- guaranteed renewability of coverage for MEWA and multiemployer plans;
- the Mental Health Parity Act;
- the Newborn's Act; and
- the Women's Health and Cancer Rights Act.
May 9, 2007
Committee Meeting
Stock Options under the Final 409A Regulations
Sponsors
Corporate Law Committee
Federal Tax & Business Transactions Committee
ERISA Committee
Date and Time
oseph A. (Tony) Hugg, Of Counsel, DLA Piper US LLP, will discuss the treatment of stock options and other stock-related compensation techniques under the final 409A regulations. The final regulations change the rules on valuation of stock (including the start-up corporation safe harbor); the definition of service-provider stock; option grants for stock of corporations related to the employer; and extensions, assumptions and modifications of stock options. The program will also discuss "problem" stock options and the transition rules for the balance of 2007.
April 30 , 2007
Committee Meeting
Deferred Compensation: A Roundtable Discussion of the Final 409A Regulations
Join our distinguished panel for a roundtable discussion of the impact of the final regulations under Code Section 409A on deferred compensation arrangements.
Panelists include:
March 28, 2007
Committee Meeting
Open Forum
Join us for an open forum where you can bring your tough questions, problems, or thoughts on recent developments and join your colleagues for a lively discussion.
February 28, 2007
Committee Meeting
An Employer’s Guide to the Massachusetts Health Care Reform Act
Alden Bianchi of Mintz Levin Cohn Ferris Glovsky and Popeo P.C. will discuss the Massachusetts Health Care Reform Act’s impact on Massachusetts-based employers and multi-state employers doing business in the state. Chapter 58 of the Mass. Acts of 2006, An Act Providing Access to Affordable, Quality, Accountable Health Care (as amended) imposed new health insurance requirements on individuals, insurers and employers.
Specifically, this program will focus on:
- direct mandates such as the fair share premium contribution, free rider surcharge, cafeteria plan and HIRD form requirements;
- the insurance reforms that impact the design of employer-sponsored plans such as the expanded definition of “dependent and the insurance non-discrimination rule.”
February 22, 2007
Committee Meeting
The Pension Protection Act and Its Impact on Investment Advisers
Sponsors
Investment Companies & Advisers Committee
Banking & Financial Services Committee
ERISA Committee
Susan Camillo, a partner at Dechert LLP, and Scott Webster, a partner at Goodwin Procter LLP, will discuss the impact of the Pension Protection Act on investment advisers that deal with ERISA assets. Specifically, they will discuss:
- changes to ERISA’s “plan assets” rule which have affected how managers of unregistered investment funds structure and operate those funds;
- the new statutory exemptions from ERISA’s “prohibited transaction” rules;
- the new provisions of ERISA on participant investment advice;
- new rules on the selection of default investments and the mapping of investment options.
January 24, 2007
Committee Meeting
The Pension Protection Act and its Impact on Private Investment Funds and ERISA Fiduciaries
Scott Webster, a partner at Goodwin Procter LLP, will discuss the impact of the Pension Protection Act on investors and managers of ERISA assets. Specifically, he will discuss:
- changes to ERISA’s "plan asset rule" which have affected how managers of private investment funds structure and operate those funds
- the new statutory exemptions from ERISA’s "prohibited transaction" provisions
Mr. Webster specializes in all aspects of ERISA and executive compensation matters, and he represents numerous financial service organizations and other fiduciaries concerning issues arising in connection with the investment of employee benefit plan assets and the establishment and operation of collective investment vehicles, including fiduciary, investment and prohibited transaction matters.
December 1, 2006
Committee Meeting
The Impact of the Pension Protection Act of 2006 on 401(k) Plans
Tom Hohl of Fidelity Investments will discuss the changes resulting from the Pension Protection Act of 2006 which has provided new guidance of particular interest to sponosors of 401 (k) Plan that offer participants the opportunity to direct the investment of their accounts. Specifically, he will discuss new guidance regarding investment advice and default investment options.
October 25, 2006
Committee Meeting
Defined Benefit Plans After the Pension Protection Act of 2006
Please join us as Jean R. Leckenby, EA, MAAA, leads a discussion of recently introduced changes to the Pension Protection Act of 2006 and their impact on defined benefit plans. These changes will have serious implications not only for sponsors of defined benefit plans, but also for sponsors’ lenders, investors and acquirors.
We hope to see you on the 25th!
September 27, 2006
Committee Meeting
ERISA Preemption and the Massachusetts Health Care Reform Act ( Ch. 58 of the Acts of 2006)
Diane M. Soubly, Seyfarth Shaw LLP will examine the requirements of the new Massachusetts Health Care Reform Act in light of the impact of ERISA’s preemption requirements and how these provisions would fare if challenged.
The Massachusetts Health Care Reform Act radically changes the way that health care is regulated in the Commonwealth, and it imposes a series of new requirements on employers relating to the group health insurance coverage. These requirements include a “fair share contribution” mandate, a “free rider” surcharge, a Code Section 125 cafeteria, non-discrimination rules for insured plans, and a host of new reporting and disclosure rules, among others.
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