2015 ERISA Facts

Organized in a convenient Q&A format to speed you to the information you need, 2015 ERISA Facts delivers the latest guidance on:
Fiduciary responsibility under ERISA
Health insurance issues (HIPAA, COBRA, etc.)
Plan administration issues
Responsibilities related to plan investments and fiduciary liability

The 2015 Edition includes these updates:
Changes to civil penalties for plan administrators who fail to file a timely annual report and changes to civil penalties assessable by the DOL against plan administrators who fail to file a timely annual report and do not participate in the DFVCP
Procedure for filing a delinquent Form 5500 under the DFVCP by a plan administrator
New information regarding contents of a valid authorization under HIPPA requirements
Changes to use of HIPPA Protected Health Information (PHI) without consent being required
Changes to the application of the HIPAA Security Rule regarding Electronic Transactions and PHI
Updated information regarding prohibited transactions between a plan and a party in interest
Rules affecting prohibited transactions between a plan and a fiduciary
Developments regarding sanctions and penalties for failing to meet notice requirements under COBRA
Recent developments relating to fiduciary liabilities regarding the statute of limitations and participants ability to file suit
New developments in the Employee Benefits Security Administration's priorities and projects
Changes in the scope of ERISA preemption
Rules regarding the distribution of ESOP benefits
Effect of streamlined filing and notice requirements at the Pension Benefit Guaranty Corporation (PGBC)
Updated rules regarding "Reportable transactions" for purposes of filing Form 5500
Updates to the schedules filed with Form 5500
Updated fiduciary requirements for disclosure in participant-directed individual account plans
Updates to definition of "protected health information" under the Privacy Rule of HIPPA
Updated information as to who is entitled to COBRA benefits
Updated guidance for fiduciaries regarding terminated defined contribution plans
Fiduciary duty regarding terms of a plan document that are inconsistent with ERISA
Fiduciary conduct during a takeover bid or other contests for corporate control
Developments regarding the statutory exemption relating to plan loans to parties in interest

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