Articles From Bernard G. Peter

COBRA Continuation Coverage Subsidy Provider Under American Rescue Act of 2021 By Bernard G. Peter Corporate Law Departments, June 2021 The American Rescue Plan Act of 2021 provides temporary premium assistance for COBRA continuation coverage under the Consolidated Omnibus Budget Reconciliation Act.
Department of Labor Retirement Plan Cybersecurity Guidance By Bernard G. Peter Corporate Law Departments, June 2021 A summary of the cybersecurity tips issued by the U.S. Department of Labor's Employee Benefits Security Administration.
IRS Retirement Plan Limitations for 2021 By Bernard G. Peter Corporate Law Departments, June 2021 The Internal Revenue Service updated the retirement plan limitations for 2021 late in in 2020 in IRS Notice 2020-79. 
Illinois Secure Choice Savings Program Act By Bernard G. Peter Business Advice and Financial Planning, October 2017 An overview of this Act, which requires most employers in Illinois to offer a retirement program or provide employees a payroll deposit retirement savings arrangement provided for by the Act as of July 1, 2017.
Plan audit checklist By Bernard G. Peter Corporate Law Departments, October 2017 A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
Illinois Secure Choice Savings Program Act By Bernard G. Peter Employee Benefits, September 2017 An overview of this Act, which requires most employers in Illinois to offer a retirement program or provide employees a payroll deposit retirement savings arrangement provided for by the Act as of July 1, 2017.
Illinois Secure Choice Savings Program Act By Bernard G. Peter Corporate Law Departments, August 2017 An overview of this Act, which requires most employers in Illinois to offer a retirement program or provide employees a payroll deposit retirement savings arrangement provided for by the Act as of July 1, 2017.
Plan audit checklist By Bernard G. Peter Employee Benefits, March 2017 A list of the actions that should be taken to determine whether plan operations comply with plan provisions.
IRS plan limitations for 2017 By Bernard G. Peter Employee Benefits, December 2016 Recently, the IRS issued the updated retirement plan limitations for 2017.
ISBA Corporate Law Section revision to types of retirement plans By Bernard G. Peter Corporate Law Departments, December 2016 This article includes a useful chart to compare defined contribution plans.
Key updates to retirement plan limitations for 2017 By Bernard G. Peter Corporate Law Departments, December 2016 Recently, the IRS issued the updated retirement plan limitations for 2017.
Types of retirement plans By Bernard G. Peter Employee Benefits, October 2016 A look at the different types and characteristics of retirement plans.
IRS issues proposed regulations regarding applicability of normal retirement age to governmental pension plans By Bernard G. Peter & Kal Goren Employee Benefits, May 2016 In a change that would impact government employers with retirement plans, the IRS has proposed a rule to address whether the normal retirement age under a governmental plan satisfies the requirements to preserve tax-qualified status.
IRS retirement plan limitations for 2016 By Bernard G. Peter Corporate Law Departments, December 2015 A look at the new limitations and a table of previous years' limitations for comparison purposes.
IRS retirement plan limitations for 2016 By Bernard G. Peter Employee Benefits, December 2015 A look at the new limitations and a table of previous years' limitations for comparison purposes.
History of the formation of the Employee Retirement Income Security Act of 1974 as Amended (ERISA) and some important ERISA and Internal Revenue Code issues By Bernard G. Peter Employee Benefits, January 2015 A review of how ERISA came to be, and answers to some frequently asked questions. 
2015 retirement plan limitations By Bernard G. Peter Corporate Law Departments, December 2014 The complete list of the IRS 2015 dollar limitations for benefits, compensation and contributions.
History of the formation of the Employee Retirement Income Security Act of 1974 as Amended (ERISA) and some important ERISA and Internal Revenue Code issues By Bernard G. Peter Corporate Law Departments, September 2014 A review of how ERISA came to be, and answers to some frequently asked questions. 
Pro bono legal opportunities By Bernard G. Peter Corporate Law Departments, June 2014 The author outlines various projects that need your help! 
Pro bono legal opportunities By Bernard G. Peter Employee Benefits, May 2014 The author outlines various projects that need your help! 
Employer responsibilities under the Patient Protection and Affordable Care Act By Bernard G. Peter Employee Benefits, February 2014 There is significant work for employers to accomplish both to prepare for January 1, 2015, and to comply with the remaining provisions of the Act.
Employer responsibilities under the Patient Protection and Affordable Care Act By Bernard G. Peter Corporate Law Departments, December 2013 Compliance with the Act, or at least making a good-faith effort to comply with the Act, could save employers time and expense should the employer or the employee benefit plans of the employer be audited.
Employee benefit plans—The importance of classifying individuals properly By Bernard G. Peter Employee Benefits, April 2013 Sometimes employers categorize special or contingent workers as independent contractors when they may not meet the criteria to be an independent contractor.
Employee benefit plans—The importance of classifying individuals By Bernard G. Peter Corporate Law Departments, October 2012 Sometimes employers categorize special or contingent workers as independent contractors when they may not meet the criteria to be an independent contractor.
Employer 401(k) plan and health care plan disclosures to be made in second half of 2012 By Bernard G. Peter Employee Benefits, September 2012 A summary of new employer obligations.
Employer 401(k) plan and health care plan disclosures to be made in second half of 2012 By Bernard G. Peter Corporate Law Departments, August 2012 Over the next three months virtually all employers will be required to provide their employees a substantial amount of information regarding the employee benefits plan they sponsor. This article summarizes these new employer obligations.  
Employee Benefits update By Bernard G. Peter Corporate Law Departments, June 2010 Recent developments relating to employee benefits.
The Impact of Health Care Reform in 2010-2011 By Bernard G. Peter Corporate Law Departments, June 2010 A discussion of legislative changes that will affect employers and employer-sponsored group health plans beginning 2010 and 2011.
Comparison of a Healthcare Flexible Spending Account to a Health Savings Account By Bernard G. Peter Corporate Law Departments, October 2008 A Healthcare Flexible Spending Account (HCFSA) is a tax-favored program that allows employees to pay for eligible out-of-pocket healthcare expenses.
Law Department Human Capital: Going the extra mile for in-house counsel By Bernard G. Peter Corporate Law Departments, September 2008 Lawyers in corporate law departments (“in-house counsel”) are different from any other employees.

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