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judy.forster@willistowerswatson.com

News

12/02/2025

Who Must Receive SPDs for ERISA Health and Welfare Plans?

QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must receive SPDs for these plans?

12/02/2025

What Employees Are Counted for Purposes of COBRA’s Small Employer Exception?

QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees should we count for purposes of this exception?

10/29/2025

What Happens to Qualified Transportation Plan Balances Upon Termination of Employment?

A plan's choices are limited by two rules that apply to all qualified transportation plans: the "no-former-employees" rule and the "no-refunds" rule.

10/29/2025

Do We Have an Ongoing Obligation to Provide Exchange Notices?

Employers were initially required to provide the notice to existing employees by October 1, 2013. But you also have an ongoing obligation to provide the notice to new employees, within 14 days of their start date.

11/14/2024

What Are the Medicare Secondary Payer Reporting Requirements for Our Company’s Group Health Plans?

Are employer-provided health plans are subject to Medicare Secondary Payer (MSP) mandatory reporting requirements?