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Bulletins - Multiemployer
April 2013
- April 2013 Bulletin, "GAO Report to Congress on Multiemployer Pension Plans Recommends Timely Action on Structural Reforms"
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- In Depth, "Solutions not Bailouts: The Report of the NCCMP’s Retirement Security Review Commission"
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March 2013
- March 2013 Bulletin, "New NCCMP Report Recommends Strategies for Strengthening Multiemployer Pension Plans"
- Read the full publication online | Download PDF
February 2013
- February 2012 Bulletin, "Recently Released PBGC Reports Focus on Multiemployer Plans"
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December 2012
- December 2012 Bulletin, "2013 Assessments Under the New York Health Care Reform Act"
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October 2012
- October 2012 Bulletin, "For 2013, Increases in Many IRS Dollar Limits, Social Security Benefits and the PBGC Guarantee Limit"
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August 2012
- August 2012 Bulletin, "New Law Authorizes Increase in Multiemployer PBGC Premiums"
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- August 2012 Bulletin, "New Law Provides Pension Funding Stabilization and PBGC Premium Increases"
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July 2012
- July 2012 Bulletin, "Implications for Multiemployer Plan Sponsors of the U.S. Supreme Court’s Decision on the Affordable Care Act"
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May 2012
- May 2012 Bulletin, "DOL’s Final Rule on Service Provider Fee Disclosure"
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March 2012
- March 2012 Bulletin, "Final Rule Issued on Summary of Benefits and Coverage Required by the Affordable Care Act"
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December 2011
- December 2011 Bulletin, "2012 Assessments Under the New York Health Care Reform Act"
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November 2011
- November 2011 Bulletin, "For 2012, Increases in Many IRS Dollar Limits, Social Security Benefits and PBGC Guarantee Limit"
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October 2011
- October 2011 Bulletin, "FASB Issues Accounting Standard on Disclosures for Employers that Contribute to Multiemployer Plans"
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February 2011
- February 2011 Bulletin, "DOL’s Final Regulations on Fee Disclosure to DC Plan Participants"
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November 2010
- November 2010 Bulletin, "For 2011, No Change in IRS Dollar Limits, Social Security Wage Base, PBGC Premiums or PBGC Guarantee Limit"
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September 2010
- September 2011 Bulletin, "FASB Exposure Draft Proposes Employers Contributing to Multiemployer Pension Plans Disclose New Information in their Financial Statements"
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August 2010
- August 2010 Bulletin, "Agencies Release Regulations on Preventive Care under the Affordable Care Act"
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July 2010
- July 2010 Bulletin, "Temporary Pension Funding Relief for Multiemployer Plans"
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- July 2010 Bulletin, "Latest Agency Regulations Address the Affordable Care Act’s Rules for Group Health Plans"
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June 2010
- June 2010 Bulletin, "Regulations on 'Grandfathering' under the Affordable Care Act"
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May 2010
- May 2010 Bulletin, "International Accounting Standards Board Proposes Substantial Changes in Disclosures for Employers Contributing to Multiemployer Plans"
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- May 2010 Bulletin, "Regulations on Group Health Plan Coverage of Adult Children Released"
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- May 2010 Bulletin, "Final Rules for Disclosure of Multiemployer Actuarial and Financial Reports"
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April 2010
- April 2010 Bulletin, "The New National Health Care Reform Law’s Key Provisions for Multiemployer Plans"
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- April 2010 Bulletin, "2010 Assessments Under the New York Health Care Reform Act"
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March 2010
- March 2010 Bulletin, "MHPAEA Regulations Released"
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December 2009
- December 2009 Bulletin, "COBRA Premium Subsidy Extended"
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October 2009
- October 2009 Bulletin, “Bill to Ease Multiemployer Pension Funding Is Introduced in Congress”
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- October 2009 Bulletin, “IRS Regulations on Pension Funding and Benefit Restrictions” (This publication is for sponsors of staff plans.)
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- October 2009 Bulletin, “For 2010, IRS Dollar Limits and Social Security Wage Base Unchanged; Only PBGC Single Employer Premium to Increase, No Change in PBGC Guarantee Limit Anticipated”
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- October 2009 Bulletin, "GINA Regulations Require Redesign of Health Plan Wellness and Disease Management Incentives"
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September 2009
- September 2009 Bulletin, “Final Regulations on HITECH Security Breach Notification for HIPAA Protected Health Information”
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July 2009
- July 2009 Bulletin, “Claiming Damages and Evaluating New Prescription Drug Pricing Methodologies in the Wake of Two Final Settlements of a Class Action AWP Lawsuit: Action Needed by July 9, 2009”
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May 2009
- May 2009 Bulletin, "2009 H1N1 Flu: Tips for Plan Sponsors"
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March 2009
- March 2009 Bulletin, "Out-of-Network Fee Schedules Will Soon Need to Change"
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- March 2009 Bulletin, "New York State Raises 2009 Assessments Under the Health Care Reform Act"
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- March 2009 Bulletin, "Stimulus Law Includes Major Changes to HIPAA Privacy and Security Rules"
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February 2009
- February 2009 Bulletin, "The Stimulus Law’s Temporary Subsidy for COBRA Premiums"
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- February 2009 Bulletin, "CHIP Reauthorization Requires Fast Action by Group Health Plans, Including Multiemployer Plans"
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- February 2009 Bulletin, "2009 Assessments Under the New York Health Care Reform Act"
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January 2009
- January 2009 Bulletin, "Plan Sponsors and Medicare Mandatory Insurer Reporting"
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- January 2009 Bulletin, "Connecticut Licenses Same-Gender Marriages"
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- January 2009 Bulletin, "DOL Issues Welcome Guidance on ERISA Fidelity Bonding Requirements"
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December 2008
- 2009 Reporting & Disclosure Calendar for Staff Plans
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- 2009 Reporting & Disclosure Calendar for Multiemployer Plans
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- December 2008 Bulletin, "Pension Relief Bill’s Provisions Affecting Multiemployer Plans"
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November 2008
- November 2008 Bulletin, "Final Massachusetts Minimum Creditable Coverage Regulations"
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- November 2008 Bulletin, "New Law Requires Parity in Coverage for Mental Health"
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October 2008
- October 2008 Bulletin, "Health Coverage Extended for College Students Taking Medical Leaves of Absence"
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- October 2008 Bulletin, "Indexed Numbers for 2009: IRS Dollar Limits, Social Security Factors and the PBGC Premiums and Guarantee Limit"
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- October 2008 Bulletin, "New York State Extends Health Care Reform Act and Introduces an Additional, Temporary Assessment"
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September 2008
- September 2008 Bulletin, "Retirement Provisions in the HEART Act May Affect Multiemployer Plans"
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June 2008
- June 2008 Bulletin, "New Genetic Information Nondiscrimination Act Regulates Group Health Plans"
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- June 2008 Bulletin, "Health Plan Implications of the California Court Ruling Allowing Same-Gender Marriage"
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April 2008
- April 2008 Bulletin, “How Key Changes to the Federal Family & Medical Leave Act Affect Multiemployer Plans”
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January 2008
- January 2008 Bulletin, “New Guidance Affecting Health Plans Offering Wellness Programs”
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- January 2008 Bulletin, "Final DOL Rules Define Qualified Default Investment Alternatives"
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November 2007
- November 2007 Bulletin, "Reminder of Key PPA ‘06 Changes for Multiemployer Defined Contribution Plans"
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- November 2007 Bulletin, "IRS Issues Long-Awaited Guidance Needed to Calculate Pension Lump Sums"
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- November 2007 Bulletin, "2008 Assessments Under the New York Health Care Reform Act"
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October 2007
- October 2007 Bulletin, "Effect on Prescription Drug Pricing of Expected Settlement of a Class Action Lawsuit on AWP"
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- October 2007 Bulletin,"Indexed Numbers for 2007: IRS Dollar Limits, Social Security Factors and the PBGC Premiums and Guarantee Limit"
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July 2007
- July 2007 Bulletin, "New York Health Care Reform Act Extended through March 21, 2008 and 2007 Assessments Revised"
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June 2007
- June 2007 Bulletin, "Federal Appeals Court Upholds EEOC's Proposed 'Erie County' Exemption to the ADEA"
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- June 2007 Bulletin, “CMS Announces Final RDS Reconciliation Process”
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March 2007
- March 2007 Bulletin, “CMS Issues HIPAA Security Rule Guidance on Laptops and Remote Access to ePHI”
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February 2007
- February 2007 Bulletin, “Sponsors of Multiemployer Plans Must Respond Immediately to Retirement Distribution Guidance ‘Grab Bag’”
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- February 2007 Bulletin "Retirement Benefits Statements: Welcome Guidance and Relief"
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January 2007
- January 2007 Bulletin "New York Health Care Reform Act Rates Published for 2007"
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- January 2007 Bulletin “Final HIPAA Nondiscrimination Regulations Issued”
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- January 2007 Bulletin, “HSA Expansions in the Tax Relief and Health Care Fund”
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- January 2007 Bulletin "New Jersey Becomes Third State to Recognize Civil Unions"
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- January 2007 Bulletin, "IRS Rules for Electronic Plan Notices and Elections"
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December 2006
- December 2006 Bulletin, “Moody’s Finalizes Position on Taking Multiemployer Pension Plan Under-Funding into Account When Rating Employers that Contribute to Multiemployer Plans”
- Read an abstract | Please register or log in to download the PDF.
- December 2006 Bulletin, “Deadline for Health Plans to Use New HIPAA National Provider Identifier Approaching”
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November 2006
- November 2006 Bulletin, "Proposed DOL Regulation on Default Investments"
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- November 2006 Bulletin, "New TRICARE Rule Affects Coordination of Group Health Plans and Military Coverage"
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October 2006
- October 2006 Bulletin, "Indexed Numbers for 2007: IRS Dollar Limits, Social Security Factors and the PBGC Premiums and Guarantee Limit"
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August 2006
- August 2006 Bulletin, "Pension Protection Act of 2006's Key Multiemployer Plan Provisions"
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- August 2006 Bulletin, "Massachusetts Health Care Reform May Affect Multiemployer Health Plans"
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July 2006
- July 2006 Bulletin, "Pension Reform Bill's Key Multiemployer Plan Provisions"
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May 2006
- May 2006 Bulletin, "CMS Revises Creditable Coverage Guidance and Issues New Model Notices"
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March 2006
- March 2006 Bulletin, "Implications for Multiemployer Plans of the Pension Funding Reform Proposals Congress Is Considering"
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- March 2006 Bulletin, "Moody's May Look at Multiemployer Pension Plan Under-Funding when Rating Contributing Employers"
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February 2006
- February 2006 Bulletin, "DOL Issues Final Regulation on the New Multiemployer Funding Notice"
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January 2006
- January 2006 Bulletin, "New York Health Care Reform Act: Rates Higher in 2006"
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- January 2006 Bulletin, "Guidance on Disclosing Medicare Part D Creditable Coverage Status to CMS"
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November 2005
- November 2005 Bulletin, "Compliance Deadline Looming: IRS Relative Values Disclosure Requirements for Qualified Pension Plans"
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- 2006 Reporting & Disclosure Calendar for Multiemployer Plans (published in November 2005)
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October 2005
- October 2005 Bulletin, "New Numbers for 2006: IRS Dollar Limits, Social Security Factors and the PBGC Guarantee Limit"
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August 2005
- August 2005 Bulletin, "IRS Guidance on Complying with the U.S. Supreme Court's Decision in Heinz: Restoring Pension Benefits that Should Not Have Been Suspended"
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- August 2005 Bulletin, "Retiree Drug Subsidy Application Process Begins"
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July 2005
- July 2005 Bulletin, "Treatment of Account-Based Health Arrangements under the MMA: CMS Guidance"
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June 2005
- June 2005 Bulletin, "Medicare Part D Guidance Addresses Employer-Paid Rx Coverage for Retirees"
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- June 2005 Bulletin, "CMS Issues Guidance on Notices of Creditable Coverage"
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May 2005
- May 2005 Bulletin, "New Laws Change Health Plan Continuation of Coverage Requirements for Veterans"
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February 2005
- February 2005 Bulletin, "Automatic Rollovers of Mandatory Distributions from Retirement Plans: Guidance"
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- February 2005 Bulletin, "Final Regulations Implement the New Medicare Rx Benefit"
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- February 2005 Bulletin, "Becoming a Prescription Drug Plan Sponsor under the Medicare Modernization Act"
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January 2005
- January 2005 Bulletin, "Agencies Issue Final HIPAA Portability Regulation"
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December 2004
- December 2004 Bulletin, "New Tax Code Definition of 'Dependent' Creates Confusion and Challenges for Multiemployer Health Plans"
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November 2004
- 2005 Reporting & Disclosure Calendar for Multiemployer Plans (published in November 2004)
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- November 2004 Bulletin, "New California Law Mandates Equal Insurance Coverage for Domestic Partners"
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October 2004
- October 2004 Bulletin, "New Numbers for 2005: IRS Dollar Limits, Social Security Factors and the PBGC Guarantee Limit"
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September 2004
- September 2004 Bulletin, "Proposed Regulations for the New Medicare Rx Benefit"
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- September 2004 Bulletin, "Proposed Regulations for the New Medicare Rx Benefit"
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August 2004
- August 2004 Bulletin, "Contractors with New York City Must Soon Provide Domestic Partner Benefits"
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June 2004
- June 2004 Bulletin, "The Final COBRA Notice Rules"
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- June 2004 Bulletin, "U.S. Supreme Court Decision on Pension Benefit Reductions under ERISA: Central Laborers' Pension Fund v. Heinz"
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- June 2004 Multiemployer Bulletin, "Health Savings Accounts for Multiemployer Health Funds"
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March 2004
- March 2004 Bulletin, "Increased Federal Payments to Medicare HMOs under the New Medicare Law May Help Sponsors of Health Plans that Cover Retirees"
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- March 2004 Bulletin, "IRS Allows Reimbursement for Over-the-Counter Drugs: Implications for Health Funds"
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February 2004
- February 2004 Bulletin, "Contractors with State of California Must Offer Equal Benefits for Domestic Partners"
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January 2004
- January 2004 Bulletin, "New Jersey Law Formalizes Domestic Partnerships"
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- January 2004 Bulletin, "Benefit Implications of the Massachusetts Court Ruling Allowing Same-Gender Marriage"
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- January 2004 Bulletin, "Medicare Prescription Drug, Improvement, and Modernization Act of 2003"
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- January 2004 Bulletin, "Medicare Prescription Drug, Improvement, and Modernization Act of 2003"
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December 2003
- 2004 Reporting & Disclosure Calendar for Multiemployer Plans (published in December 2003)
- Read an abstract | Please register or log in to download the PDF.
November 2003
- November 2003 Bulletin, "'Pay or Play' in California: The Health Insurance Act of 2003"
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October 2003
- October 2003 Bulletin, "New Numbers for 2004: Social Security Factors, IRS Dollar Limits, PBGC Guarantee Limits and Medicare Rates"
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July 2003
- July 2003 Bulletin, "DOL Issues Proposed Rules for Six COBRA Notices"
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- July 2003 Bulletin, "IRS Issues Final Regulations on ERISA Section 204(h) Notices of Reductions in Future Pension Benefits"
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June 2003
- June 2003 Bulletin, "Final HIPAA EDI Rules"
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April 2003
- April 2003 Bulletin, "Final HIPAA Security Rules"
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December 2002
- December 2002 Bulletin, "DOL Guidance on Using Multiemployer Plan Assets to Pay Expenses"
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November 2002
- November 2002 Bulletin, "DOL's Interim Rules for Blackout Periods in Defined Contribution Plans"
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- 2003 Annual Reporting & Disclosure Calendar for Multiemployer Plans (published in November 2002)
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October 2002
- October 2002 Bulletin, "Final HIPAA Privacy Rules"
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- October 2002 Bulletin, "2003 Social Security Factors, 2003 IRS Dollar Limits for Retirement Plans, the 2003 PBGC Guarantee Limit and the Medicare Premium and Deductible Rates for 2003"
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July 2002
- July 2002 Bulletin, "Proposed Regulations on ERISA Section 204(h) Notices of Reductions in Future Pension Benefits"
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June 2002
- June 2002 Bulletin, "DOL Broadens ERISA Plans' Ability to Use Electronic Media to Disclose Information and Retain Records"
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- June 2002 Bulletin, "HIPAA EDI Model Compliance Plan Form Published"
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May 2002
- May 2002 Bulletin, "Revised Voluntary Compliance Program for ERISA Violations"
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February 2002
- February 2002 Bulletin, "Mental Health Parity Act Extended; Congress May Seek to Expand Law this Year"
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January 2002
- January 2002 Bulletin, "HIPAA EDI Compliance Deadline Extended"
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November 2001
- November 2001 Bulletin, "Guidance on Recent Changes to Section 415 of Interest to Multiemployer Plan Sponsors"
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October 2001
- October 2001 Bulletin, "2002 Social Security Factors, 2002 PBGC Guarantee Limit and 2002 IRS Dollar Limits for Retirement Plans"
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September 2001
- September 2001 Bulletin, "Multiemployer Plan Issues in the Wake of the September 11 Tragedies"
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August 2001
- August 2001 Bulletin, "House Passes Its Version of Patients Bill of Rights Proposal"
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July 2001
- July 2001 Bulletin, "Senate Passes Patients' Bill of Rights Legislation"
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- July 2001 Bulletin, "Recent Legal Rulings Address Contraceptive Coverage"
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June 2001
- June 2001 Bulletin, "New Tax Law Includes Section 415 Relief for Multiemployer Plans" (Also available here, a link to an In Depth on this subject.)
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May 2001
- May 2001 Bulletin, "AICPA Expansion of SOP-92-6 More Modest Than Proposed"
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- May 2001 Bulletin, "Census 2000 Data Shows Characteristics of National Population" (Also available here, a link to an In Depth on this subject.)
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March 2001
- March 2001 Bulletin, "Final Health Information Privacy Rules Issued"
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February 2001
- February 2001 Bulletin, "Interim Final Regulations on HIPAA Nondiscrimination and Proposed Rules on Wellness Plans Issued" (Also available here, a link to an In Depth on this subject.)
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- February 2001 Segal Special Report, "The Aging of Aquarius: The Baby Boom Generation Matures"
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January 2001
- January 2001 Bulletin, "Higher Guarantees for Multiemployer Pensions"
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December 2000
- December 2000 Bulletin, "ERISA Claims and Appeals Regulations Finalized" (Also available here, links to In Depths on this subject.)
- Read an abstract | Please register or log in to download the PDF.
November 2000
- November 2000 Bulletin, "New York Reverses Course on POS Plan Community Rating and Implements Changes to Health Care Surcharge System"
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October 2000
- October 2000 Bulletin, "2001 IRS Dollar Limits for Retirement Plans and 2001 Social Security Factors"
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September 2000
- September 2000 Bulletin, "Health Plans Must Accept Electronic Claims by October 2002" (Also available here, a link to an In Depth on this subject.)
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August 2000
- August 2000 Bulletin, "E-Signature Law Has Employee Benefit Implications"
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June 2000
- June 2000 Bulletin, "IRS Issues Final and New Proposed Rules on Mid-Year Changes in Cafeteria Plan Elections"
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- June 2000 Bulletin, "AICPA Proposes Expanding the Scope of SOP 92-6"
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May 2000
- May 2000 Bulletin, "Massachusetts Mental Health Parity Act Becomes Law"
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April 2000
- April 2000 Bulletin, "Labor Department Establishes a Voluntary Fiduciary Compliance Program"
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March 2000
- March 2000 Bulletin, "MEWAs and Some Multiemployer Health Plans Must Report to DOL on Compliance with Federal Health Laws"
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- March 2000 Bulletin, "California Law Extends Medicaid Discount Pricing for Prescription Drugs to Medicare Beneficiaries"
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- March 2000 Bulletin,"Another Doomed Tax Bill Offers Insight into Possible Changes in Rules for Multiemployer Plans"
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February 2000
- February 2000 Bulletin, "HCRA 2000 Extends and Modifies New York's Health Care Surcharge System"
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- February 2000 Bulletin, "IRS Issues Revised Model Rollover Notice"
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January 2000
- January 2000 Bulletin, "Proposed Regulations for Protecting the Privacy of Medical Records"
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December 1999
- December 1999 Bulletin, "Expiration Date Looms for New York Health Care Surcharge System"
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October 1999
- October 1999 Bulletin "2000 IRS Dollar Limits for Retirement Plans and 2000 Social Security Factors"
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August 1999
- August 1999 Bulletin, "Doomed Tax Bill Offers Insight Into Multiemployer Plan Provisions that May be on the Horizon"
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July 1999
- July 1999 Bulletin, "Proposed Regulations Provide Guidance on Electronic Plan Communications and Recordkeeping"
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- July 1999 Bulletin, "Multiemployer Health Plan Sponsors Will Need to Revisit COBRA Administration in Light of Long-Awaited Final and Proposed Regulations"
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- July 1999 Bulletin, "New York State to Require Community Rating for Point-of-Service Plans"
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June 1999
- June 1999 Bulletin, "IRS Okays Self-Funded Life Insurance, Finalizes New Table of Group-Term Life Insurance Costs"
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May 1999
February 1999
- February 1999 Bulletin, "IRS Proposes Reduced Rates for the Taxable Portion of Group-Term Life Insurance Coverage"
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- February 1999 Bulletin, "DOL Announces Benefits Education Campaign: Plan Sponsors Should Prepare to Answer Workers' Questions About the Quality of their Health Benefits"
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December 1998
- December 1998 Bulletin, "DOL Issues Final Position on SOP 92-6 Enforcement: No Exception for Multiemployer Plans, But Additional Relief for 1999"
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November 1998
- November 1998 Bulletin, "News for ERISA Plans: DOL Proposes Completely Revising Rules for Claims and Appeals"
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- November 1998 Bulletin, "Women's Health and Cancer Rights Act of 1998 Requires Coverage for Reconstructive Surgery After Mastectomies"
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- November 1998 Segal Alert, "Medicare+Choice Update: Familiar Coverage Options and Consolidation in the Market for 1999"
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October 1998
- October 1998 Bulletin, "1999 IRS Dollar Limits for Retirement Plans and 1999 Social Security Factors"
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- October 1998 Bulletin, "Summary Plan Descriptions: DOL Proposes Changes and Additions to Disclosure Rules"
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- October 1998 Bulletin, "Administrative Simplification Under HIPAA: Uniform Standards Proposed for Electronic Transactions, Identifiers and Security Procedures"
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September 1998
- September 1998 Bulletin, "Managed Care Reform: House Passes Patient Protection Act, Senate May Act in the Fall"
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July 1998
- July 1998 Bulletin, "Americans with Disabilities Act Bars Discrimination Based on HIV - U.S. Supreme Court Decision Could Affect Health Plans"
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- July 1998 Bulletin, U.S. Supreme Court Rules That Former Employees May Take COBRA Even if They Have Other Coverage"
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May 1998
- May 1998 Segal Alert, "Viagra: The Coverage Controversy for the New Prescription Drug"
- Read an abstract
April 1998
- April 1998 Segal Special Report, "The Coming Revolution in Medicare: What Medicare+Choice Means for Health Plans that Cover Retirees"
- Read an abstract
- April 1998 Bulletin, "IRS Consolidates Existing Compliance Programs Into an Employee Plans Compliance Resolution System"
- Read an abstract
March 1998
- March 1998 Bulletin, "Department of Labor Announces that Plan Administrators Have a Fiduciary Responsibility to Address the 'Year-2000' Computer Problem"
- Read an abstract
October 1997
- October 1997 Segal Special Report, "Multiemployer Retirement Plans and Section 415: How the Tax Code Limits Affect Your Plan"
- Read an abstract
- October 1997 Bulletin, "1998 IRS Dollar Limits for Retirement Plans and 1998 Social Security Factors"
- Read an abstract
August 1997
- August 1997 Bulletin, "Employee Benefits Are Treated Gently Under Balanced Budget Laws"
- Read an abstract
July 1997
- July 1997 Bulletin, "IRS Proposes Regulation on Mandatory Age 70½ Distributions that Could Ease ERISA Plan Administration "
- Read an abstract
May 1997
April 1997
- April 1997 Bulletin, "DOL Extends SOP 92-6 Relief to Multiemployer Plans' 1997 Filings"
- Read an abstract
February 1997
- February 1997 Bulletin, "Good News for Multiemployer Retirement Plans: IRS Embraces Voluntary Compliance"
- Read an abstract
October 1996
- October 1996 Bulletin, "1997 Dollar Limits for Qualified Retirement Plans and 1997 Social Security Factors"
- Read an abstract
September 1996
- September 1996 Bulletin, "New York State's Hospital Reimbursement System Will Expire: Negotiated Rates Will Apply in the New Year"
- Read an abstract
- September 1996 Bulletin, "Labor Department Releases Final Regulation on 401(k) Deposit Deadlines"
- Read an abstract
August 1996
- August 1996 Bulletin, "Minimum Wage Law Brings Changes, and Some Relief, for Multiemployer Plans"
- Read an abstract
July 1996
- July 1996 Bulletin, "Labor Department Offers Guidance on How Plan Sponsors Can Help Employees With Plan Investment Decisions without Becoming Fiduciaries"
- Read an abstract
- July 1996 Bulletin, "Pension Changes in Minimum Wage Bill Would Affect Multiemployer Plans"
- Read an abstract
