The American Benefits Council Benefits Blueprint is a members-only series of in-depth summaries, analysis and commentary on current employee benefits issues.

2016

August 3, 2016 — Summary of IRS Draft 2016 Forms 1095-C and 1095-B and Instructions (Prepared by Katie Bjornstad, Seth Perretta, and Malcom Slee of Groom Law Group)

March 4, 2016 — Summary of the DOL's Recent Guidance on Social Investing (Prepared by Fred Reish, Bruce Ashton and Joshua Waldbeser of Drinker Biddle & Reath LLP)

2015

August 31, 2015 — BENEFITS BLUEPRINT: The 40 Percent Tax on Health Benefits Effective in 2018: Overview of Notice 2015-52 (Prepared by Rachel Levy, Allison Ullman and Seth Perretta of Groom Law Group)

April 15, 2015 — BENEFITS BLUEPRINT: Putting Private Retirement Plan Coverage Numbers Into Perspective

April 15, 2015 — BENEFITS BLUEPRINT: Tax Incentives for Retirement Savings: A Better Understanding of the Numbers

March 26, 2015 — BENEFITS BLUEPRINT: Summary and Analysis of CEA Report on Re-proposed Fiduciary Rule: 'The Effects of Conflicted Investment Advice on Retirement Savings'

March 26, 2015 — BENEFITS BLUEPRINT (Updated): The 40 Percent Excise Tax on High-Cost Employer-Sponsored Health Coverage Effective in 2018 (Prepared by Allison Ullman, Seth Perretta, and Malcolm Slee of Groom Law Group)

February 26, 2015 — BENEFITS BLUEPRINT: Summary of State Retirement Plan Initiatives (Prepared by Michael Hadley and Courtney Zinter of Davis & Harman LLP)

2014

September 18, 2014 — BENEFITS BLUEPRINT: The 40 Percent Excise Tax on High-Cost Employer-Sponsored Health Coverage Effective in 2018 (Prepared by Allison Ullman, Seth Perretta, and Malcolm Slee of Groom Law Group)

September 3, 2014 — BENEFITS BLUEPRINT: SEC Adopts Money Market Reforms (Prepared by Michael Hadley, Davis & Harman LLP)

April 25, 2014 — BENEFITS BLUEPRINT: Altered States: Managing Employer Stock Funds in the Absence of the Moench Presumption (Prepared by Theresa S. Gee, O'Melveny & Myers LLP)

April 8, 2014 — BENEFITS BLUEPRINT: Summary of Senate-Passed Funding Stabilization Extension (Prepared by Kent Mason of Davis & Harman LLP)

March 14, 2014 — BENEFITS BLUEPRINT: IRS Releases Final Regulations on Employer Shared Responsibility: What's New, What's Different and What You Need to Think About (Prepared by Seth Perretta, Malcolm Slee and Allison Ullman of Crowell & Moring LLP)

February 18, 2014 — BENEFITS BLUEPRINT: Summary of Senator Harkin's USA Retirement Fund Proposal (Prepared by Kent Mason of Davis & Harman LLP)

January 31, 2014 — BENEFITS BLUEPRINT: Summary of Hybrid Provisions in USA Retirement Funds Act (Prepared by Kent Mason of Davis & Harman LLP)


2013

December 13, 2013 — BENEFITS BLUEPRINT: New IRS Guidance on In-Plan Roth Conversions (Prepared by Michael Hadley of Davis & Harman LLP)

November 22, 2013 — BENEFITS BLUEPRINT: Troubling Conclusions from ERISA Advisory Council Regarding Defined Benefit Plan De-Risking (Prepared by Kent Mason of Davis & Harman LLP)

November 15, 2013 — BENEFITS BLUEPRINT: "Use It Or Lose It?" Not Necessarily ... A Closer Look at the Recent IRS Guidance on FSAs

November 14, 2013 — BENEFITS BLUEPRINT: Issues for Defined Benefit Plans Under the Proposed Minimum Distribution Reforms (Prepared by Kent Mason of Davis & Harman LLP)

October 11, 2013 — BENEFITS BLUEPRINT: IRS Issues Proposed Rules on New Information Reporting for Employers and Issuers under PPACA (Part 2 of 2) (Prepared by Seth Perretta, Malcolm Slee and Allison Ullman of Crowell & Moring LLP)

September 24, 2013 — BENEFITS BLUEPRINT: Agencies Issue Much-Anticipated Guidance Regarding PPACA Market Reforms and HRAs, FSAs and EAPs (Prepared by Seth Perretta, Malcolm Slee, Allison Ullman and Joel Wood of Crowell & Moring LLP)

July 29, 2013 — BENEFITS BLUEPRINT: DOL Opines on ERISA Accounts

July 10, 2013 — BENEFITS BLUEPRINT: Affordable Care Act on Hold (But Only Partially) — Implications of the Pay-or-Play Delay and What's Still on Tap (Prepared by Seth Perretta, Malcolm Slee and Allison Ullman of Crowell & Moring LLP)

June 27, 2013 — BENEFITS BLUEPRINT: Supreme Court Strikes Down DOMA: Implications for Benefit Plans & Employer Practice (Prepared by Crowell & Moring LLP)

April 4, 2013 — BENEFITS BLUEPRINT: Summary of HHS Final Regulations Addressing Transitional Reinsurance Fee (Prepared by Seth Perretta, Allison Ullman and Via Boppana of Crowell & Moring LLP)

April 2, 2013 — BENEFITS BLUEPRINT: Summary of IRS Proposed Regulations under PPACA Governing $500,000 Deduction Limit under Internal Revenue Code Section 162(m)(6)

March 28, 2013 — BENEFITS BLUEPRINT: Implications for Employers of the U.S. Supreme Court Review of the Defense of Marriage Act (Prepared by Crowell & Moring LLP)

February 14, 2013 — BENEFITS BLUEPRINT: Employer Obligations to Share and Report Coverage and Affordability Information under PPACA (Part 1 of 2) (Prepared by Seth Perretta and Malcolm Slee of Crowell & Moring LLP)

February 7, 2013 — BENEFITS BLUEPRINT: Treasury/IRS Issue Final FATCA Regulations with Non-U.S. Pension Fund Exemptions (Prepared by David W. Powell, Groom Law Group, Chartered)

January 31, 2013 — BENEFITS BLUEPRINT: Report from the OECD-Working Party on Private Pensions Meeting (Prepared by David W. Powell, Groom Law Group, Chartered)

January 31, 2013 — BENEFITS BLUEPRINT: European Litigation on Taxes on Cross-Border Pension Investment: Should Your Plan Look for Refunds? (Prepared by David W. Powell, Groom Law Group, Chartered)

January 4, 2013 — BENEFITS BLUEPRINT: Summary of Treasury, IRS Proposed Regulations Regarding Employer Shared Responsibility Requirement (Prepared by Seth Perretta and Allison Ullman of Crowell & Moring LLP)

January 2, 2013 — BENEFITS BLUEPRINT: A New Roth Conversion Opportunity (Prepared by Kent Mason, Davis & Harman LLP)