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Updated Penalty Amounts for ERISA 401(K) and Welfare Plans

On January 23, 2019, the DOL published annual adjustments to the civil monetary penalties for certain ERISA violations applicable to 401(k) plans. Legislation enacted in 2015 requires these adjustments to be issued by January 15 of each year, but the

Peter Iverson, Esq. February 4, 2019

IRS Releases Updated Form 2441: Child & Dependent Care Expenses

The IRS recently released a 2018 Form 2441 along with instructions. Form 2441 is: used to report Child and Dependent Care expenses; filed by the taxpayer parallel to the filing of their Form 1040 (to determine available dependent care tax credit);

Peter Iverson, Esq. January 31, 2019
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Fiduciaries Beware! Two Recent Cases Expose Potential Grounds for ERISA Liability

The path of an ERISA fiduciary has long been fraught with uncertainty and paved with obstacles, including the seeming potential for liability for nearly every plan-related business decision.  We take a quick look below at two recent pending case developments

Peter Iverson, Esq. January 25, 2019
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ERISA Regulations Often Preempt State Laws: Welfare Plans

In the world of employer compliance, it’s common to fall through Alice’s rabbit hole and end up completely confused about which laws apply to a specific situation.  To start the year on the right foot, remember that federal laws governing

Peter Iverson, Esq. January 18, 2019
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