The Pension Protection Act Blog

Today, the IRS released Revenue Procedure 2009-29 containing the inflation adjusted amounts for Heath Savings Accounts (HSAs) as determined under Code section 223 for 2010. For calendar year 2010, the annual limitation on deductions under Code section 223(b)(2)(A) is $3,050 for an individual with self-only coverage under a high deductible health plan. For [...]

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If a condition is grave enough to warrant disability in 1994, why isn’t it sufficient to warrant disability in 2006? The 7th Circuit Court of Appeals addressed this question in Jenkins v. Price Waterhouse Long Term Disability Plan, No. 06 C 603 (May 4, 2009).
In 1994, Charles Jenkins started receiving long-term disability benefits under [...]

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Today, the Dept. of Labor issued 4 Model Notices which can be used to comply with the notification requirements contained in the American Recovery and Reinvestment Act of 2009 (ARRA) relating to COBRA provisions.
The Model Notices are:
The full version General Notice which must be sent to all qualified beneficiaries, not just covered employees, [...]

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In Revenue Procedure 2008-66, the IRS has updated the dollar limitations for parking, transit passes, and carpooling or vanpooling fringe benefits. Specifically, effective for taxable years beginning in 2009, Code section 132(f)(2)(A) is updated to provide that the fringe benefit exclusion amount for parking is increased to $230. For qualified carpooling or vanpooling, [...]

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Often the entity that administers the plan, such as an employer or an insurance company, both determines whether an employee is eligible for benefits and pays benefits out of its own pocket. We here decide that this dual role creates a conflict of interest; that a reviewing court should consider that conflict as a factor [...]

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Today, the IRS released 2 pieces of guidance for Health Savings Accounts (HSAs) – Notice 2008-51 and Notice 2008-52.
First, the IRS released Notice 2008-51. It provides guidance on Code section 408(d)(9), which was added to the Tax Code in 2006 by Section 307 of the Health Opportunity Patient Empowerment Act of 2006, which was [...]

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Yesterday, the Wisconsin Supreme Court decided Summers v. Touchpoint Health Plan Inc., No. 2005AP2643 (May 28, 2008), affirming the Wisconsin Court of Appeals decision ordering the case remanded and the participant’s benefits in the Kimberly Clark health plan reinstated as of the date that the benefits were terminated.
When the Summers’ young son was [...]

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The IRS released Revenue Procedure 2008-29, containing the 2009 inflation adjusted amounts determined under Code section 223(g) for Health Savings Accounts (HSAs). For calendar year 2009, the annual limitation is $3,000 for deductions under Code section 223(b)(2)(A) for an individual with self-only coverage under a high deducitble health plan. For an indiviudal with [...]

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Today, the U.S. Supreme Court heard oral argument in Metropolitan Life Ins. Co. v. Glenn, No. 06-923. MetLife v. Glenn is a case from the 6th Circuit Court of Appeals about conflicts of interest for ERISA administrators. The 6th Circuit reversed the judgment of the district court that MetLife’s decision finding Glenn no [...]

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CNN is reporting that Wal-Mart has decided to not pursue reimbursement for medical expenses paid by the Walmart Stores, Inc. Associates Health and Welfare Plan for Deborah Shank. I previously blogged about this case here. (hat tip to Paul Secunda of the Workplace Prof blog).
Deborah Shank was the former Walmart employee who [...]

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