Christopher S. Lockman,
Partner

Events

When: January 16, 2025 at 8:00am – 5:00pm (EST)

Location: Holiday Inn By the Bay

People: Tawny L. Alvarez, Robert C. Brooks, Douglas P. Currier, Elizabeth T. Johnston, Erik Peters, Hannah B. Saturley, Elizabeth Connellan Smith, Emily Coombs Waddell, Eric D. Altholz, Christopher S. Lockman

Fiduciary Duties of Employers with Employee Health Plans

When: July 22, 2024 at 12:00pm – 1:00pm (EST)

Location: Webinar

People: Christopher S. Lockman

PLANSPONSOR: HSA Conference - Medical Account Alphabet Soup

When: April 10, 2024 at 1:00pm – 2:00pm

People: Christopher S. Lockman

Maine HR Convention: Workshop C: What Every Plan Sponsor Needs to Know-Your Fiduciary Duties in 2023

When: May 10, 2023 at 1:00pm – 2:15pm

Location: Samoset Resort

People: Christopher S. Lockman

HPA Member Meeting: Fiduciary Duty Overview

When: March 22, 2023 at 7:30am – 10:00am

Location: The Woodlands Club

People: Christopher S. Lockman

Firm Highlights

Blog

Final Mental Health Parity Rule Spells Compliance Changes

The long-anticipated final rule under the Mental Health Parity and Addiction Equity Act (MHPAEA) was published on September 9, 2024. The MHPAEA prohibits group health plans that provide mental health and substance use disorder...

Blog

DOL Updates Cybersecurity Guidance for ERISA Plans

On September 6, 2024, the U.S. Department of Labor (DOL) issued a press release announcing that it was publishing updated cybersecurity guidance in the form of Compliance Assistance Release No. 2024-01 for all plans...

Blog

IRS Issues Guidance Addressing Matching Contributions on Student Loan Payments

Section 110 of the SECURE 2.0 Act of 2022 (“SECURE 2.0”) permits employers maintaining a 401(k), 403(b), governmental 457(b), or SIMPLE IRA plan to make matching contributions based on qualified student loan payments (“QSLPs&rdquo...

Blog

IRS Provides Helpful Answers Regarding Long-Term Part-Time Employees in 403(b) Plans

In November 2023, the IRS issued proposed regulations addressing the SECURE 2.0 long-term part-time (LTPT) employee eligibility requirements applicable to 401(k) plans knowing that further guidance would be needed to explain how those requirements...

Blog

Prepare for Cooler Weather, Annual Enrollment, and 2025

Summer is ending and fall is rapidly approaching. For employee benefit professionals with calendar-year health and welfare benefit plans that means preparing for annual enrollment and year-end compliance requirements. This post provides a high-level...

Blog

HHS Issues Model Attestation Required by Final HIPAA Regulations Supporting Reproductive Health Care Privacy

On April 26, 2024, the U.S. Department of Health and Human Services (HHS) and Office for Civil Rights (OCR) published Final Regulations under HIPAA’s Privacy Rule introducing greater protections for information related to reproductive...

Blog

Student Loans and Code Section 127 Educational Assistance Programs: A Reminder from the IRS, FAQs, and a Sample Plan Document

On August 28, the IRS issued IR-2024-227 , reminding employers of the following key aspects of educational assistance programs under Internal Revenue Code Section 127: They can be used to help reimburse the costs...

Blog

Department of Labor Launches Retirement Savings Lost and Found

The SECURE 2.0 Act of 2022 added new Section 523 to the Employee Retirement Income Security Act of 1974 (“ERISA”), requiring the Department of Labor (the “Department”) to establish an online database called the...

Blog

Retirement Plan Overpayment Corrections Continue to Evolve

For over twenty years, the IRS has provided guidance on correcting overpayments from retirement plans through its correction program, the Employee Plans Compliance Resolution System, currently set forth in Revenue Procedure 2021-30 (“EPCRS”). [1...

Blog

A Brief Guide to Qualified Disclaimers for Retirement Plan Administrators

A “qualified disclaimer” is a tax-effective way to refuse a transfer of property that would otherwise occur on someone’s death. From time to time, retirement plan administrators may be contacted by a beneficiary who...