So far in 2012, there is a common disclosure thread to the demands facing employers and those responsible for administering their Employee Retirement Income Security Act plans. Generally, the greatest risks relate to monitoring the ERISA investment programs for 401(k) and other retirement plans, plus tending to upcoming requirements imposed by the Affordable Care Act now that the Supreme Court has upheld ACAs constitutionality. These, and some material court decisions are discussed below, providing details behind the items on the ERISA 2012 To Do list.
Reproduced with permission from Pension & Benefits Daily, 189 PBD, 10/1/2021. Copyright © 2012 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com