Court Decision Shows Importance of Retaining Past Plan Documents and SPDs In December 2012, Mrs. Elaine Hartman, the widow of a participant in a pension plan, brought a lawsuit against plan sponsor, Dana Holding Corporation. Mrs. Hartman believed that Dana was [...]
Pat Scahill General Counsel & Principal
IRS Rules Allow Carryover in Flexible Spending Accounts Recently issued IRS Notice 2013-71 modifies the use-it-or-lose-it rule that applies to health flexible spending accounts (FSAs) which require monies left in the account to be forfeited at the end [...]
Peyton Bailey Paralegal
ACA’s Dollar-Limit Prohibition and Preventive Services Requirement and Employer-Sponsored Health Arrangements: Guidance for Employers On September 13, 2013, the Internal Revenue Service and the Department of Labor issued Notice 2013-54 (Notice) to provide guidance on the application of two Affordable Care Act (ACA) provisions [...]
Randy Gomez Actuary and Principal
Nyhart is one of the nation’s largest independent actuarial and employee benefit firms, consulting to retirement clients with $15+ billion in plan assets.
Our team of advisers delivers personalized analysis and recommendations, translating complex calculations and issues into common language that enables corporations, associations, churches and governments to effectively manage their retirement and health care benefits.
Established in 1943, Nyhart is an ESOP with offices in Indianapolis, Chicago, Atlanta, Houston, Kansas City, St. Louis and San Diego.