The FMLA and employee benefits: a comprehensive review of how the Family and Medical Leave Act affects the operation of employee benefit plans
Article Abstract:
Regulations promulgated by the Department of Labor following the enactment of the Family and Medical Leave Act of 1993 identify how employers should treat pension and welfare benefits when employees go on family or medical leave. The regulations distinguish between pension, health and non-health welfare benefits, and provide employee health benefits with the greatest protection. When employees return from leave, they are entitled to the same or equivalent coverage without requalifying. The regulations detail how to deal with employees that fail to make premium payments or fail to return from leave.
Publication Name: The Journal of Pension Planning & Compliance
Subject: Human resources and labor relations
ISSN: 0148-2181
Year: 1996
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Multiemployer pension plan withdrawal liability
Article Abstract:
Employer withdrawal from multiemployer pension plans may occur either in part or in whole. ERISA section 4203(a) defines when a complete withdrawal occurs, ERISA section 4205 when a partial one does. The Multiemployer Pension Plan Amendments Act of 1980 gives methods for figuring out withdrawal liability. Payment of withdrawal liability must start no later than 60 days after the plan sponsor mandates payment. Plan sponsors are to review any disputes about withdrawal liability. The liability of groups, persons and successor corporations is summarized.
Publication Name: The Journal of Pension Planning & Compliance
Subject: Human resources and labor relations
ISSN: 0148-2181
Year: 1996
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Multiemployer group health plans and COBRA
Article Abstract:
The Consolidated Omnibus Budget Reconciliation Act (COBRA) includes provisions which apply only to health insurance offered by multiemployer plans. These provisions imply that contributing employers may not have to continue their COBRA coverage if such plans fail. Excise taxes will be levied against employers participating in multiemployer group health plans only as penalties for their own violations of COBRA, not for violations of other employers in the plan. COBRA provisions relating to multiemployer plans are summarized.
Publication Name: The Journal of Pension Planning & Compliance
Subject: Human resources and labor relations
ISSN: 0148-2181
Year: 1996
User Contributions:
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