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January 2, 2007

IRS Announces Long-Stalled Determination Letter Process Will Open With Respect to Cash Balance Plans and Provides Other Guidance

On January 16, 2007, the Internal Revenue Service will issue Notice 2007-6, announcing that it will begin
Insight
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December 22, 2006

Just In Time For the Holidays - Changes In Health Savings Account Rules Under the New Health Opportunity Patient Empowerment Act of 2006

On December 20, 2006 President Bush signed into law H.R. 6408, the new Tax Relief and Health Care Act
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December 13, 2006

Year-End Employee Benefits and Executive Compensation Checklist

Employers sponsoring retirement plans and deferred compensation arrangements should be mindful of certain
Insight
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November 6, 2006

Fifth Circuit Holds that Merger Agreement Amends Retiree Medical Program and Prevents Subsequent Amendment to Benefits Coverage

In a case with major implications for retiree medical plans, the Fifth Circuit Court of Appeals held
Insight
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October 25, 2006

Comprehensive Pension Reform Becomes Law: A Look At Changes Primarily Affecting Defined Benefit Plans

After years of political debate and negotiation, the Pension Protection Act of 2006 was signed into law
Insight
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October 19, 2006

Comprehensive Pension Reform Becomes Law: A Look At Changes Primarily Affecting Defined Contribution Plans

After years of political debate and negotiation, the Pension Protection Act of 2006 was signed into law
Insight
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October 13, 2006

The IRS Extends Transitional Rules for Deferred Compensation – And Reminds Employers of Their Current Obligations

On October 4, 2006, the Internal Revenue Service issued Notice 2006-79, which extends the dates for certain
Insight
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October 6, 2006

. . . .with Liberty and Health Care for All

Introduction More than 10 years after President Clinton's health care plan failed to win
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August 17, 2006

Cash Balance Comeback - New Opportunities for Employers in Wake of Court Decision and New Legislation

In recent years many employers that maintain traditional defined benefit pension plans have been searching
Insight
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July 5, 2006

Penalizing Applicants and Employees For Smoking: A Potential Smoking Gun?

Faced with skyrocketing annual increases in health care and workers' compensation premiums, employers

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