Bernard "Brian" O'Hare Employee Benefits Attorney Patterson Belknap

Bernard F. O’Hare, Partner

Firm Publications

March 30, 2020 CARES Act Update – Employee Benefit Plans and Arrangements – Part 2

March 27, 2020 CARES Act – Retirement Plan Provisions for Employers and Plan Administrators

December 30, 2019 Sweeping Changes to Retirement Plan Rules Passed Under the SECURE Act – Provisions Requiring Immediate Attention

December 18, 2019 Planning for 2020: Changes to Hardship Distribution Rules and Amendment Deadlines

November 5, 2019 Planning for 2020: Expanded HRA Options for Employers Under the Final HRA Regulations

May 3, 2018 Latest Department of Labor Guidance on Economically Targeted Investments and Shareholder Engagement: Requires Plan Fiduciaries to Step Carefully

February 27, 2018 Prepare for New Claims Procedures for Disability Benefit Plans

December 21, 2017 Impact on Commuter Benefits Programs

October 24, 2017 Additional Hurricane Relief for Retirement Plan Participants Makes Landfall

September 26, 2017 IRS Relaxes Rules for Plan Loans and Hardship Distributions for Hurricane Harvey and Hurricane Irma Victims

March 22, 2017 IRS Sets Deadline for Retroactive Fixes to 403(b) Retirement Plan Documents

July 28, 2016 New Proposed Regulations for Section 457(f) Nonqualified Deferred Compensation Arrangements of Non-Profit and Governmental Entities

January 22, 2016 Some Welcome Relief and Clarification on Affordable Care Act for Employers

November 5, 2015 New Year, New Required Transit Perk for NYC Employees

April 2015 Limited Relief for Certain Employer Health Plan Premium Payments or Reimbursements

December 2014 Amendments needed to reflect $2,500 limit on Health FSA contributions by year end

October 2014 New Developments and Impending Deadlines for Employer Group Health Plans

June 2014 Supreme Court Rejects “Presumption of Prudence” in ESOP Cases

May 2014 New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

March 2014 Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

December 2013 New Carryover Option for Health Flexible Spending Arrangements

October 2013 Federal Guidance on HRAs, Health FSAs and Other Employer Funding Arrangements Under Health Care Reform

September 2013 Important IRS Guidance on Same-Sex Marriage

July 2013 UPDATE: One-Time Extension for Furnishing Annual Fee Disclosures to Participants

July 2013 IRS/Treasury Provides One-Year Delay For Certain Employer Health Coverage Reporting And Employer “Pay Or Play” Penalty Taxes

July 2013 REMINDER: Ongoing Participant Fee Disclosure Obligations for Retirement Plan Sponsors

July 2013 Supreme Court Ruling on Same-Sex Marriage: Impact on Employee Benefits

July 2013 Action Items for Employers: Notice to Employees of Health Insurance Marketplace & Related Updates to COBRA Election Notices

March 2013 IRS Relief for 403(b) Retirement Plans

March 2013 New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed

January 2013 Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

January 2013 Tax-Free Employee Educational Assistance Programs Extended by Fiscal Cliff Legislation

December 2012 Impending Change in Tax Treatment of Educational Assistance Programs

September 2012 Checklist for Retirement Plan Sponsors in Reviewing Fee Disclosures from Service Providers

September 2012 Reminder: Upcoming Health Care Reform Deadlines

June 2012 Reminder: Upcoming Obligations on Retirement Plan Sponsors and Administrators Regarding Fee Disclosure

March 2012 Alert: Fee Disclosure Rules for Defined Contribution Plans: Deadlines Extended for Disclosures to Plan Participants & New Obligations on Plan Sponsors under Service Provider Regulations

February 2012 A Win for Religious-Based Employers: Supreme Court Recognizes "Ministerial Exception" to Employment Discrimination

November 2011 Action Item for Defined Contribution Plans: New Disclosures to Participants Required in 2012

September 2011 Important Information Regarding New Form 5500 Schedule Form 8955-SSA

August 2011 Effective Immediately: New Employer Reporting Requirements Regarding Dependent Health Coverage Availability

August 2011 New York State Issues Tax Guidance on Same Sex Marriage and Employee Benefits

Summer 2011 Current Issues in the Design and Operation of Defined Contribution Plans

April 1, 2011 Final FBAR Rules – Some Retirement Plan Relief But Reporting Obligations Remain

December 2010 In-Plan Roth Rollovers - New Tax Planning Opportunities

December 2010 Employer Notice Regarding Children's Health Insurance Program

October 1, 2010 National Health Care Reform: The Keys to Maintaining Grandfathered Status (If Desired) and Upcoming Notice Obligations

July 20, 2010 National Health Care Reform Legislation - Review of Initial Guidance

April 2010 Navigating National Health Care Reform: What Every Employer Should Know

April 2010 Eligibility for COBRA Subsidy is Expanded for Involuntary Terminations Occurring Through May 31, 2010; Notices Should Be Updated

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