Employee Benefits | by OCEG the Open Compliance and Ethics Group

Agency Guidances

IRS, 401(k) Plan Potential Mistakes (2007)

DOL/EBSA FAQs About The HIPAA Nondiscrimination Requirements

DOL, Health Plans & Benefits, Portability of Health Coverage (HIPAA)

DOL, Health Plans & Benefits - Compliance Assistance

DOL/EBSA Technical release - Notice of Changes under HIPAA to COBRA Continuation Coverage under Group Health Plans

DOL, Frequently Asked Questions about Portability of Health Coverage and HIPAA

DOL/EBSA, Compliance Assistance Guide - Health Benefits Coverage under Federal Law

DOL - Health Plans & Benefits

DOL/EBSA - Women's Health & Cancer Rights Act of 1998

DOL/EBSA, Health Benefits Advisor

DOL Fact Sheet - Consolidated Omnibus Budget Reconciliation Act (COBRA)

DOL Fact Sheet - Newborns' and Mothers' Health Protection Act

DOL Fact Sheet - Women's Health and Cancer Rights Act

DOL Fact Sheet - Mental Health Parity Act (Rev. 2010)

DOL/EBSA Health Benefits Advisor - Health Benefits under the Consolidated Omnibus Budget Reconciliation Act (COBRA)

DOL/EBSA - Technical Release No. 97-01, Announcement of Application of HIPAA Group Market Portability Rules to Health Flexible Spending Arrangements

DOL/EBSA -Technical Release No. 97-02, Announcement of Application of HIPAA Group Market Rules to Individuals Who Were Denied Coverage Due to a Health Status-Related Factor

DOL/EBSA - Technical Release No. 92-01, DOL Enforcement Policy for Welfare Plans with Participant Contributions

DOL/EBSA Advisory Opinions, 1992 - present

DOL/EBSA, ERISA Procedure 76-1, Filing Requests for ERISA Advisory Opinions

DOL/EBSA Enforcement Manual

DOL/EBSA - An Employee's Guide to Health Benefits under COBRA

DOL - Health Plans & Benefits, Mental Health Benefits

DOL - Health Plans & Benefits, Fiduciary Responsibilities

DOL - Health Plans & Benefits, Newborns' & Mothers' Protections (Newborns' Act)

DOL - Health Plans & Benefits, Participant Rights

DOL - Health Plans & Benefits, Plan Information

DOL - Health Plans & Benefits, Womens' Health & Cancer Rights Protections

DOL/EBSA - Form 5500 Filing Tips for Pension Plans, Welfare Plans and Direct Filing Entities

DOL/EBSA, Benefits - Abandoned Plan Program

DOL/EBSA - ERISA Enforcement

IRS, Retirement Plan Correction Programs

IRS, Pension Protection Act of 2006 (PL 109-280)

DOL, Delinquent Filer Voluntary Compliance Program

PBGC, Notice, Election of Multiemployer Plan Status (2007)

DOL, Compliance Assistance for Group Health Plans HIPAA and Other Recent Health Care Laws

DOL/EBSA - Trouble Shooter's Guide to Filing the ERISA Annual Report (Form 5500)

DOL, Interim Procedures for Internal Claims and Appeals under the Patient Protection and Affordable Care Act, Technical Release No. 2010-02 (2010)

DOL, COBRA Continuation Coverage Assistance Under ARRA

HSRA, Women's Preventive Services: Required Health Plan Coverage Guidelines

Agency Web Sites

DOL, Health Plans & Benefits, Employee Retirement Income Security Act - ERISA

DOL/EBSA - Laws and Regulations

DOL/EBSA, Health Benefits Glossary

HHS, Centers for Medicare & Medicaid Services, COBRA Continuation of Coverage, Federal Jurisdiction

Pension Benefit Guaranty Corporation (PBGC)

PBGC Practioners Page

PBGC Risk Mitigation Program (Early Warning Program)

IRS, Employee Plans - A Closer Look

IRS, Pension Protection Act of 2006

DOL, Pension Protection Act Of 2006

BLS, National Compensation Survey - Benefits Home Page

DOL/EBSA, Health Benefits Advisor

DOL, Questions regarding Affordable Care Act Implementation

DOL / EBSA - Affordable Care Act Web Site

Articles

IRS, New Revenue Procedure Updates the Staggered Remedial (June 2007)

Retirement Plan Governance - Stay Ahead Of The Wave (August 2007)

Pension Penalty: Tell Employees to Diversify, or Else (August 10, 2007)

Supreme Court Allows Individual ERISA Suits in Landmark Ruling (2008)

401(k) Rule to Spark Risk-Return Scramble (2007)

PBM Transparency May Only Be Skin Deep (2007)

FASB Proposes Disclosures About an Employer’s Participation in Multiemployer Plans (Deloitte, September 2010)

IRS Releases Draft W-2 Form for 2011, Relief for Employers (October 2010)

Books / Publications

HR Daily Advisor

Employee Plans News

Benefits in the News

Plan Advisor Magazine

Human Resource Executive Online

Forms

DOL/EBSA - Annual Return/Report Form 5500 Series

National Laws

Title 29 U.S. Code § 1001 et seq. - Employee Retirement Income Security Act of 1974 (ERISA)

Title 29 U.S. Code § 1181 et seq., Requirements Relating to Portability, Access, and Renewability

Title 42 U.S. Code, Subchapter XXV, Requirements Related to Health Insurance Coverage

Title 42 U.S. Code, Subchapter XXV, § 300gg-41 et seq. - Portability, access, and renewability requirements

Title 42 U.S. Code Subchapter XX, § 300bb-1 et seq., Requirements for Certain Group Health Plans for Certain State and Local Employees, Continuation Coverage

Title 29 U.S. Code § 1185a - Parity in application of certain limits to mental health benefits

Title 29 U.S. Code § 1185b. Required coverage for reconstructive surgery following mastectomies

Title 29 U.S. Code § 1185, Standards relating to benefits for mothers and newborns

Title 29 U.S. Code § 1191a, Special rules relating to group health plans

Title 42 U.S. Code, Subchapter XXV, § 300gg-51 - Standards relating to benefits for mothers and newborns

Title 42 U.S. Code Chapter 6A, § 201 et seq., Public Health Service

Pension Protection Act of 2006 (PL 109-280)

Title 26 U.S. Code § 415, Limitations on benefits and contribution under qualified plans

Title 26 U.S. Code § 401 et seq. (Relevant portions of the Internal Revenue Code as codified)

Health Insurance Portability and Accountability Act, Public Law 104-191

National Regulations

29 CFR Part 2509 et seq. - Interpretive Bulletins Pertaining to EBSA

Federal Regulations, Health Insurance Portability for Group Health Plans; Interim Rules and Proposed Rule [04/08/1997]

26 CFR Part 54.4980B-1, COBRA in general

Federal Regulations, Interim Rule, HIPAA Mental Health Parity Act

DOL, Direct Final Rule, Amendments to Civil Penalties Under ERISA Section 502(c)(7) (August 10, 2007)

IRS, Notice of Proposed Rulemaking - Medical and Accident Insurance Benefits Under Qualified Plans (August 20, 2007)

IRS, Proposed Rule, Benefit Restrictions for Underfunded Pension Plans (August 31, 2007)

DOL, Proposed Rulemaking, Multi-Employer Pension Plan Information Made Available on Request, 29 CFR Part 2520 (September 14, 2007

DOL/EBSA, Final Rule - Default Investment Alternatives Under Participant Directed Individual Account Plans (2007)

DOL / ESBA, Final Interim Rule: Reasonable Contract or Arrangement Under Section 408(b)(2)—Fee Disclosure (July 16, 2010)

Organizations & Associations

Society for Human Resource Management (SHRM)

Research / Studies

CRS Report for Congress - Health Insurance Continuation Coverage Under COBRA (Updated March 29, 2005)

Technical Explanation of H.R. 4: Pension Protection Act of 2006 (JCT)

Report Of The Working Group On Prudent Investment Process (2006)

National Compensation Survey: Employee Benefits in Private Industry in the United States, BLS, March 2007

National Compensation Survey: Employee Benefits in the United States, BLS, March 2010

Standards and Guidelines

U.S. Employment/Labor: Employee Benefits Domain Supplement