As the Form 5500 filing deadline for most calendar year plans is quickly approaching, please note that the Form 5500 instructions have changed for 2013 to incorporate Form M-1 filing information. A Form M-1 is required to be filed by […]
Two U.S. appeals courts issued conflicting rulings today on a major component of the Affordable Care Act. “At issue here,” said Fraser Trebilcock attorney Jonathan Raven, ” is whether or not individuals can receive subsidies for health insurance in states that […]
The Supreme Court ruled on June 12, 2014, that inherited individual retirement accounts (IRAs) are not protected from creditors during bankruptcy proceedings as they are not “retirement funds” within the meaning of 11 U.S.C. §522(b)(3)(c).[1] The petitioners in the case originally […]
Sparrow Health System recently entered into a high-profile partnership with Mayo Clinic, allowing the community hospital to successfully share data and knowledge with a national institution, to improve patient care and population health—all while preserving local ownership and independence.
In just a few months, our high school graduates will head off to college. We’ll make sure they have the text books they need, the right-sized dorm sheets, perhaps even a min-fridge. But what about the proper legal documents? Despite […]
Fraser Trebilcock Attorney Mark E. Kellogg was recently elected to the Council of the Probate and Estate Planning Section of the State Bar of Michigan. Mr. Kellogg has been a long-time Member of the Probate and Estate Planning Section and […]
On June 26, 2013, the U.S. Supreme Court issued its decision in United States v. Windsor, invalidating Section 3 of the Defense of Marriage Act (DOMA). In the year following the decision, its implications for employee benefit programs are becoming […]
Please let this serve as a reminder that the PCORI fee is due by July 31st and must be reported on Form 720. The fee will be used to partially fund the Patient-Centered Outcomes Research Institute which was implemented as […]
In a narrow 5-4 decision, the U.S. Supreme Court ruled today that closely-held companies can be exempt from the contraceptive coverage mandated under the Affordable Care Act (ACA). The owners of Hobby Lobby, an evangelical-owned craft chain, and Conestoga Wood […]
The family cottage traditionally holds a sentimental place for many people. It is the gathering spot for families, bringing back fond memories as a child growing up, as parents with your children, and as the family patriarch and matriarch. Often, […]